Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

 Several studies have indicated an unprecedented increase in the number of Arab youth who watch music videos. It is also a custom in Arab countries to broadcast songs at their happy parties such as weddings, engagements and birthdays. We see that guests and party owners interact by dancing and singing with the songs, while the viewership rates of Arab music videos have reached millions on YouTube. The researcher decided to study the image of women through the lyrics of these songs, due to their importance in shaping the image of women in the minds of young people and shaping the (self-image) of young women. Twenty songs were selected from the most watched songs on YouTube for the year 2024, and it was found that the negative qualities of t

Background : Knee flexors tightness has been documented in apparently healthy adults and in those with musculoskeletal problems, but the influence of age on the tightness has not been studied in Iraq. This study was therefore designed to determine the influence of age on knee flexors tightness in apparently healthy subjects.Methods: Knee flexors tightness was measured using the active knee extension test (AKET) in 200 apparently healthy male and female subjects, aged 13 to 59 years. The subjects were recruited into 5 age groups using the purposive sampling technique.Knee flexors tightness was compared across the age groups using one-way analysis ofvariance (ANOVA). The independent t-test was used to compare knee flexors tightness on both

After studying the reality of application to occupational safety in new Iraqi building projects and sampling the situation wilt that in developed and neighboring countries, researcher found that there is a big gap in the level of safety application conditions, this indicates the need fora quick and clear reference for local engineers to use it on site for safety conditions in their projects . As a case study the monitors work the researcher studied a huge project in the United Arab Emirates.This project considered for safety requirements to highest grades. This case study may be far away from the projects in Iraq, but we hope to rise the Iraqi work level in the near future. After seeing the way of administration work and how they were ra

         This paper is mainly concerned with the study of the moral aspects that prompts William Shakespeare to attempt a romance in which he has embedded the epitome of his thought, experience, and philosophy concerning certain significant aspects of human life whose absence or negligence may threaten human existence, peace, and stability. From the beginning of history man realizes the importance of prosperity on the many and various levels that touch and address his needs and desires—natural, material,  and spiritual. The Tempest, due to the dramatist's awareness of the aforementioned values, reflects the dramatist's duty as to projecting and unfolding these important aspects, rec

Audio classification is the process to classify different audio types according to contents. It is implemented in a large variety of real world problems, all classification applications allowed the target subjects to be viewed as a specific type of audio and hence, there is a variety in the audio types and every type has to be treatedcarefully according to its significant properties.Feature extraction is an important process for audio classification. This workintroduces several sets of features according to the type, two types of audio (datasets) were studied. Two different features sets are proposed: (i) firstorder gradient feature vector, and (ii) Local roughness feature vector, the experimentsshowed that the results are competitive to

This study deals with thirty non-insulin dependent diabetes mellitus patients suffering from diabetic nephropathy in addition to twenty five healthy control.Some biochemical parameters were determined in the serum of all subjects enrolled in the study.These parameters are serum glucose,serum urea,serum creatinine,total serum protein and serum albumin.The aim of the present study was to estimate these parameters in diabetic nephropathy patients. The results of the present study revealed a significant increase in glucose,urea and creatinine in patients as compared to controls . Also a significant decrease was found in total serum protein, serum albumin and albumin to globulin ratio (A/G) in patients compared to controls,whi