The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

The current study aims to find a new plan to manage the water quality of the western part of the Hammar Marsh to reduce the salts that cause problems for the marshes and preserve their environmental life by isolating the southwestern part of the Hammar Marsh by closing the outlet under the railway embankment. The outlet is discharging saline water to the east-western part of Al Hammar Marsh. After isolating the southwestern part of the marsh, a new outlet is proposed. The impact of the flow hydrodynamics on improving the water quality was simulated using the SMS model. The hydrodynamics and water quality simulation models for the marsh are : a hydrodynamic model and average depth (SMS RMA2) and a two-dimensional water quality model (SMS

Abstract

The current research is attempt to test the reflection of the lean management on the human resources management practices of two of the most important communication companies operating in Iraq (`Zain & Asia cell), The research aims to Determine the extent of adoption of the lean management approach in the two researched companies, as it improving human resource management practices. The research problem represented in the existence of lack of in some aspects of the application the lean management approach in service sector and neglecting the impact of its tools on the human resource management practices. For this purpose three principle research hypotheses has been formulated, first there is a correlation rel

Background: Heat-cured poly (methyl methacrylate) the principal material for the fabrication of denture base have a relatively poor mechanical properties. The aim of this study was to investigate the effect of glass flakes used as reinforcement on the surface hardness and surface roughness of the heat-processed acrylic resin material. Material and method: Glass flakes (product code: GF002) pretreated with silane coupling agent were added to Triplex® denture base powder using different concentrations. A total of 100 specimens of similar dimensions (65 x 10 x 2.5) mm were prepared, subdivided into 2 main groups of 50 specimens for each of the study tests. Ten specimens for the control group and 40 specimens for each of the experimental gro

The present study was conducted to examine toxicological effects of copper sulfate (Cu) in common carp fish (Cyprinus carpio L.). The LC50 (median lethal concentrations) of copper on Cyprinus carpio were 3.64, 3.36, 3.04, 2.65 mg/L respectively. In general, behavioral responses of the fishes exposed to copper included uncontrolled swimming, erratic movements, loss of balance, swam near the water surface with sudden jerky movements. Haematological parameters such, red blood cells (RBC), white blood cells (WBC), haemoglobin (Hb), Packed cell volume (PCV), mean cell volume (MCV) mean cell haemoglobin (MCH), and mean corpuscular hemoglobin concentration (MCHC) were studied. The obtained results indicated that the (RBC) and (WBC) have increas

The photodynamic inactivation against Methicillin-resistant Staphylococcus aureus using two different lasers, 532 nm diode pumped solid state laser (DPSS) in combination with safranin O and 650 nm diode laser in combination with methylene blue was investigated in the present work. A hundred swab samples were collected from patients with burn and wound infections admitted to two hospitals in Baghdad (Specialized Burns Hospital in Medical City and Al Imamein Al Jwadein Medical City Hospital) from December 2015 to February 2016 Antimicrobial susceptibility was performed by using Kirby- Bauer method. The irradiation experiments included four groups; a control group, a photosensitizer only group, a laser irradiation only group and a laser irr

Background: The PMMA polymer denture base materials are low mechanical properties, adaptation of the denture base to underlying tissue is important for retention and stability of denture. The aim of the study was toevaluate the effect of mixtureZrO2-Al2O3 nanoparticles on impact strength, transverse strength, hardness, roughness, denture base adaptation of heat cured acrylic resin denture base material. Materials and methods: One hundred (100) specimens were prepared, the specimens were divided into five groups (20 specimens to each) according to the test type, each group was subdivided in to two subgroups (control and experimental) each subgroup consist of 10 specimens, the experimental group included mixture of 2% (ZrO2-Al2O3ratio2:1) b

The study was conducted in the poultry field of the Department of Animal Production/ College of Agricultural Engineering Sciences/ University of Baghdad/ Abu Ghraib, for the period from 28/04/2022 to 08/06/2022 to demonstrate the effect of adding a mixture of Lion’s mane Hericium erinaceus and Reishi Mushroom Ganoderma lucidum to broiler's diets on productive performance, 120 one day old Ross 308 breed broiler chicks were used in the experiment, with (10 birds / replicate) with an average starting weight of 49.95 g. The experiment treatments were as follows:(T1) basic diet control treatment free of any addition. (T2) the basic diet with the addition of 0.5 g/kg fodder of Lion's Mane mushroom with 0.5 g/kg fodder of the Reishi Mus

The research topic is summarized in the importance of studying the measuring the extent of the university youth’s exposure in the Emirati Society to those series and the resulting achieved satisfaction. The most important results and recommendations of the study are as follows: a high rate of the respondents’, sample individuals, exposure to the dubbed Turkish series since it is evident that almost three-fourths of the study individuals watch the dubbed Turkish series,.”. The most significant positive aspects of the dubbed Turkish series are: “they focus on the most important tourist attractions in Turkey” and “ improving the audience›s knowledge and information on the traditions of the Turkish society”. The most apparent