The tax system in Iraq plays a prominent role in the process of attracting foreign investments to operate the money in the investment market of our country, through the incentives provided by the legal texts that stimulate foreign investors and pay to contract, and those incentives are the tax exemptions and tax obtained by the foreign investor, The Iraqi turned to that issue in the Iraqi investment law currently in force and amended, but we will try to shed light in this study on the extent of those incentives compared to what is granted by the comparative legislation? Is it enough that the legal texts brought by the Iraqi legislator to encourage foreign investor and reassurance of his money through investment in commercial projects wit

The idea of this research is the basis of the role exercised by the dimensions of performance management (Performance Planning- performance evaluation- improve the performance and development- feedback - Review and Performance Monitor) In order to achieve the success Organizational Is through the (strategic vision- the operational activity- development of the company- selection of personnel- the company's culture- Leadership and Management- Personal Development - Assessment and Review).And The research aims to identify the extent of the responsibility of performance management in achieving success  Organizational through main hypotheses branched out by the sub-hypotheses to knowing out the&nbs

Augmented Reality (AR) is one of the technological developments in recent years that uses the real world as a basic pillar and enhances it by overlaying virtual objects created by computers. The study provides an overview of the use of augmented reality technology in meeting one of the most important requirements of cultural tourism: highlighting cultural and historical heritage. Accordingly, the research problem concentrated on the lack of local literature associated with the use of augmented reality in cultural tourism. It aimed to fill this gap by building a knowledge base and demonstrating the potential of augmented reality in this field. Hence, the importance of research in drawing the attention of tourism practitio

This study was amied to determine the relationship between Helicobacter pylori infection and skin disorders, sixty six patients who suffering from skin diseases (Urticaria and atopic dermatitis) who attended at Dermatological Clinic Al-Numan Teaching Hospital. Aged (6--62) years have been investigated and compared to Twenty two samples of apparently healthy individual's were studied as control group . All the studied groups were subjected to measurement of anti- Helicobacter pylori antibodies IgA by Enzyme linked immunosorbent assay (ELISA). The results of current study revealed that there were a significant elevation (P<0.05) in the concentration of H. pylori IgA antibodies in sera of patients with chronic urticaria and atopic dermat

كانت وسائل الاعلام- التقليدية والحديثة – وستبقى وسيلة مهمة لتدفق المعلومات والتعبير عن المشاعر ووصف الاحداث وتشكيل الرأي العام المحلي والدولي عن مختلف القضايا التي تهم الافراد والمجتمعات وفي مقدمتها قضايا العنف بمستوياته كافة ،والتطرف الديني والارهاب بكل مسمياته وستحاول هذه الدراسة ان تقدم اجابات عن اسئلة محددة تمثل الاطار النظري لدراسات مسحية ترصد النظريات التي ترسم الاطر النظرية الت

Experience is no longer the only means of judicial proceedings. That's why. The examination of the issue of experience in the less important than its role in extending the aid and assistance to the judge, and the role in the tasks of lawsuits in which the experience is evidence of the evidence, the Secretary and fundamental to resolve the existing dispute and the separation of the case on the basis of experience. It seems that the judges have been presented in the lawsuit from the limits of the science of law and his perceptions can not be explained in fact? What came in the act of this experience by the expert concerned.

The region is defined by the spatial dimension, which consists of a set of stabilizers (towns and villages). The concept of the territory requires conditions on the nature of functional relations and the mutual influence of the regions within the region. Any territory must be based on the interdependence and interaction between the mother city and its surrounding countryside and cities, and when the interdependence is strong and the interaction is clear, it helps to define the territory. The regions are divided on different bases. There are geographically or national homogeneous regions, and there are cultural regions that want to preserve their culture in terms of language or religion. There are administrative regions to manage

Ajloun reserve is the most important reserved areas set up by the Jordanian government to encourage development and ecotourism, is located on the green mountains of Ajloun north of Jordan, was founded in 1989 and follow The Royal Society for the conservation of the natur, an area of 13 km2, and covered with thick forests of oak trees and Butm, maple and others, characterized by the diversity of vital consists of 319 species of medicinal and aromatic plants and wild flowers, and where there are 40 species of birds, 14 species of mammals, 16 reptiles, 5 species of plants registered in the world. The Reserve has a great importance in Jordan ,it is the most reservations attractive to tourists, both internally and externally, and prov

The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.

Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte

The inflammatory bowel disease (IBD), Crohn’s disease (CD) and ulcerative colitis (UC) are heterogenous chronic inflammatory disorders of the gastrointestinal tract. The most widely accepted etiopathogenic hypothesis for these disorders suggests an immune mediated process.
Objective: This study was performed to evaluate the role of interleukine-33 in pathogenesis of inflammatory bowel disease and to correlate their levels with the disease activity and/or severity.
Methods: Fifty five subjects with inflammatory bowel disease (41 ulcerative colitis patients and 14 Crohn’s disease patients) their ages range from 16-65 years and 25 apparently healthy volunteers their ages and sexes were matched with the patients were participated i