The tax revenues achieved through projects of transition to private sector are regarded as an important source for using in achieving political, economic and social objectives. Since Iraq is heading towards free market economy, new strategies should be adopted to reform the taxation system from by a qualified taxation management office and to activate the taxation policy and to reconsider legislation in relation to the aware of the legible to the importance of disclosure of their taxable real income in order to arrive at contribution of privatization in the taxation revenues for the important role effect on economic activities. In the light of the above, the research is based upon a hypothesis which stipulates that privatization contribu

 The research aims to identify the extent of the impact of non-Iraqi trading of shares in the Iraq Stock Exchange on the overall financial investment in the market size. And it imposes a search and no statistically significant relationship between variable trading non-Iraqis, the size and the total volume of the market and took the search Iraq Stock Exchange sample to search being the only private place to trade securities in Iraq for the period of 2009- 2015 in order to see if there is a positive impact on the size of trading non-Iraqis or not. Search and adopted the annual reports issued by the Iraq Stock Exchange the main conclusion are:

Having a positive effect on the size of the trading of non-Iraqis in the financial vo

The heat and mass transfer coefficients of the indirect contact closed circuit cooling tower, ICCCCT, were investigated experimentally. Different experiments were conducted involving the controlling parameters such as air velocity, spray water to air mass flow rate ratio, spray water flow rate, ambient air wet bulb temperature and the provided heat load to investigate their effects on the performance of the ICCCCT. Also the effect of using packing on the performance of the ICCCCT was investigated. It was noticed that these parameters affect the tower performance and the use of packing materials is a good approach to enhance the performance for different operational conditions. Correlations for mass and heat transfer coefficients are pres

Some research reports that cognitive grammar (CG) theory has good contributions to teaching English as a foreign language. In this research, the researchers seek to apply this theory and its principles when teaching the simple present tense to Iraqi students who face difficulties in differentiating between the multiple usages of this tense. To achieve this objective, the researchers have conducted an experimental study on a group of 60 Iraqi students in the University of Baghdad, College of Education for Women. Langacker’s (2003) theory has been adopted in the analysis of the cognitive relations to understand the common and different connections of these usages of the simple present. The study has concluded that the cognitive grammar t

In this paper, a theoretical study of the energy spectra and the heat capacity of one electron quantum dot with Gaussian Confinement in an external magnetic field are presented. Using the exact diagonalization technique, the Hamiltonian of the Gaussian Quantum Dot (GQD) including the electron spin is solved. All the elements in the energy matrix are found in closed form. The eigenenergies of the electron were displayed as a function of magnetic field, Gaussian confinement potential depth and quantum dot size. Explanations to the behavior of the quantum dot heat capacity curve, as a function of external applied magnetic field and temperature, are presented.

Background: Obesity is considered an important risk factor for periodontal disease. It has been reported that reactive oxygen species linking both diseases, systemic melatonin supplementation as antioxidant therapy, was addressed as an adjuvant to scaling and root surface debridement (SRP) to enhance the treatment of periodontitis. Objective: To investigate the efficacy of systemic melatonin administration in periodontitis-obese patients as an adjuvant to scaling and root surface debridement (SRP). Methods: A randomized clinical trial was conducted at a dental-specialized center. Eighty subjects were included and allocated into group-I: twenty periodontium-healthy, normal-weight people; group-II: 30 obese patients with stage-III tre

Many consumers of electric power have excesses in their electric power consumptions that exceed the permissible limit by the electrical power distribution stations, and then we proposed a validation approach that works intelligently by applying machine learning (ML) technology to teach electrical consumers how to properly consume without wasting energy expended. The validation approach is one of a large combination of intelligent processes related to energy consumption which is called the efficient energy consumption management (EECM) approaches, and it connected with the internet of things (IoT) technology to be linked to Google Firebase Cloud where a utility center used to check whether the consumption of the efficient energy is s

Basically, this study aims to identify the extent to which Iraqi secondary school students use writing strategies and how proficiency level and students gender could affect writing strategy use. The study also examines the relationship between writing achievement and writing strategy use among Iraqi secondary school students. For this purpose, 140 Iraqi secondary school students were selected randomly from six different schools. Petric and Czarl’s questionnaire (2003) was adopted in the study as an instrument to collect the needed data. A software of SPSS used to analyze the collected data. The findings revealed that secondary school students appeared as low users of writing strategies; low proficient students do not show a sta

Objectives: The study aims at identifying the nurses’ knowledge about peritoneal dialysis complications, to
construct an education program for nurses in peritoneal dialysis units, to determine the effectiveness of the
education program upon the nurses' knowledge about complications of peritoneal dialysis, and to identify the
relationship between the nurses’ knowledge and their demographic characteristics of level of education and
years of experience.
Methodology: A quasi-experimentai study was carried out at the peritoneal dialysis units of Baghdad teaching
hospitals, from April 2004 to April 2006.
٨ purposive sample of (50) nurse was selected from Baghdad teaching hospitals. These nurses working at the
perit

The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin