The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

The theater benefited from the concept of (hypertext) to create different virtual worlds. The four chapters of the research included the first (methodological framework), the second (theoretical framework) came in two sections (hypertext, its concepts and applications) and (hypertextual space in theatrical performance), and the investigations resulted in indicators, including:
1- Hypertext is interacting interactively, but it is organized by correlation as a basic feature that defines it with different manifestations.
2- The hypertext combines the word with other formative elements that reduce a set of tagged information (word, image, light, shadow, color, number).
In the third chapter (research procedures) (Lord play) was

A total of 70 pregnant women with toxoplasmosis were studied to evaluate of some immunological aspects. The women were distributed into three groups: 37 women were IgG positive, 18 women were IgM positive and 15 women were IgG and IgM positive as well as 25 healthy women were considered as control group. Serum samples were collected and ELISA method was employed to assess levels of interleukins 4, 6, 10, Interferon gamma-induced protein 10 (IP-10), Granulocyte-macrophage colony-stimulating factor (GM-CSF) and Vascular endothelial growth factor (VEGF). As compared with control the levels of cytokines were significantly increased in serum of three pregnant women groups with toxoplasmosis and the highest increase was observed in the IgM positi

Due to the large population of motorway users in the country of Iraq, various approaches have been adopted to manage queues such as implementation of traffic lights, avoidance of illegal parking, amongst others. However, defaulters are recorded daily, hence the need to develop a mean of identifying these defaulters and bring them to book. This article discusses the development of an approach of recognizing Iraqi licence plates such that defaulters of queue management systems are identified. Multiple agencies worldwide have quickly and widely adopted the recognition of a vehicle license plate technology to expand their ability in investigative and security matters. License plate helps detect the vehicle's information automatically ra

Banking reforms in many countries have focused on the efficiency enhance of the banking sector, including Iraq, in terms of indicative steps based on recommendations, policies and standards developed by international organizations, foremost of which are Basel III. In this paper, it has tried to highlight the reforms in Basel III and the impact of these reforms on the stability of the banking system in Iraq. As the research derives its importance from the idea that the sound banking system consists of a group of banks capable of employing their assets and obligations efficiently in financial intermediation and enjoying financial solvency. The stability of the banking system is an important factor in achieving the leading role of t

This study compared the clinicopathological, immunohistochemical characteristics and Epstein-Barr virus (EBV) detection of Burkitt's lymphoma (BL) in the abdomen and jaw of Iraqi patients. A cohort/retrospective study was carried out between August and September 2024 using 25 tissue blocks (14 gnathic and 11 abdominal BL) from the Oral and Maxillofacial Laboratory, University of Baghdad, College of Dentistry, and the National Centre for Educational Laboratories. The sections were stained with haematoxylin and eosin (H&E), while CD10, CD20, Bcl-2, BCl-6, C-Myc and Ki-67 markers were used for diagnosis. The DNA detection of the EBV was performed by polymerase chain reaction (PCR). The tumours showed 22 classical and 3 atypical histologi

Human Cytomegalovirus (HCMV) is an enveloped ubiquitous ds-DNA virus that has been implicated in several types of malignancies. The current work was conducted in the period extending from (November 2018 to the end of October 2019) and aimed to assess the frequency of glycoprotein N (gN) genotypes of HCMV. A total number of 91serum and plasma specimens were collected to fulfill this purpose from females (71 breast cancer patients, and a control group of 20 females) attending Al-Amal hospital for cancer management and Baghdad teaching hospital. The molecular part of this data was achieved through both PCR and Multiplex PCR for detection of HCMV gN (UL73) entire gene as well as for genotyping. gN was detected in 36/71 (50.7%) of breast cancer

MR Younus…, 2020 - Cited by 2

The most common cause of acquired thyroid dysfunction is autoimmune thyroid disease (AITD), which most commonly manifests as Hashimoto's thyroiditis (HT) or Graves' disease (GD). The importance of vitamin D (vit D) as an immune modulator has recently been emphasized in several types of disorders. However, its significance in thyroid illnesses is not fully understood. The purpose of this study is to investigate how vitamin D affects the pathophysiology of hyperthyroidism and hypothyroidism in Iraqi women. One hundred Iraqi women with age ranged from 18 to 60 years participate in this research, 50 of them were hypothyroidism patients, 30 were hyperthyroidism patients and the other 20 were euthyroidism served as controls. Blood samples

Background: Colorectal Cancer (CRC) is one of the most serious health problems and Herpes viridae may hasten the progression of colon cancer. Aim: The purpose of conducting this research is to investigate the existence of Herpes Simplex Virus (HSV1) infection in samples of Colorectal Cancer (CRC) compared with normal tissue. Material and Methods: 40 samples of tissues (30 patients ) with CRC, and (10 samples) of normal tissue (without cancer) were obtained, for immunohistochemically analysis of Herpes Simplex Virus (HSV1) expression Results: The results showed no significant data to justify the link between both Herpes Simplex Virus (HSV1) and human colorectal cancer. Despite of presence of Herpes Simplex Virus (HSV1) found in