This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

Background: Wilms’ tumor 1 is a tumor suppressor gene. The gene is located in chromosome 11p13. And its expression was found in many solid tumors (including ovarian tumor) and also expressed in hematologic malignancies, Recent studies found that WT1 to be involved in angiogenesis.
Objectives: To evaluate the expression of WT1 in surface epithelial ovarian tumorand study the possibility of using WT1 as replacement of both;ovarian tumor marker CA125 and a endothelial cell phenotypic marker CD34.
Patients and methods: This is a study of a retrospective ( cross sectional ) of sixty cases with total abdominal hysterectomy and bilateral salpingo - oopherectomy collected from department of Histopathology – Teaching Laboratories / Medi

Background: Polycystic ovary syndrome (PCOS) is one of the most common female endocrine disorders. PCOS produces symptoms in approximately 5% to 10% of women of reproductive age (12–45 years old).
Objective: To detect the level of IL-6 in PCOS patients correlated with their serum glucose.
Patients and methods: This is a prospective study carried out at Baghdad teaching hospital in Baghdad/Iraq from November 2011 to January 2012. In this study, 80 blood samples (40 untreated women with PCOS cases and 40 healthy control) were collected to investigate their IL-6 levels by using Enzyme linked immunosorbent assay (ELISA) technique and fasting blood sugar (FBS) by enzymatic assay.
Results: Serum IL-6 elevated in PCOS patients mainly

The current study focuses on the bacterium Acinetobacter baumannii due to its importance as a nosocomial infections source in addition to its increased resistance against antibiotics. Different clinical and hospital environment samples were collected, and cultured on A. baumannii selective media: Leed Acinetobacter agar and Herellea agar. A. baumannii have been identified by traditional methods, followed by confirmation using molecular identification to detect bla_{oxa-51 like} gene which is considered a diagnostic gene since it is present in genome of all A. baumannii strains. The result was, nineteen bacterial isolates of A.baumannii were obtained, from twenty-seven suspected isolate

Background: It is becoming increasingly apparent that the study of infant cancer may lead to further understanding of the mechanisms of carcinogenesis, due to the unique clinical, genetic, and epidemiologic characteristics of cancer in infant.
Objectives: To study the clinical and pathological presentation of infants with cancer, their outcome and survival.
Patients & methods: A retrospective study was done over a 6 years period between (Jan.1st.2001- Dec. 31st. 2006), reviewed the records of 85 infants diagnosed and treated in oncology unit, children welfare teaching hospital, medical city-Baghdad.
Results: The majority of patients 57(67%) were from Baghdad & surrounding provinces; Leukemia was the most common type of c