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

This research includes the synthesis of some new N-Aroyl-N \ -Aryl thiourea derivatives namely: N-benzoyl-N \ -(p-aminophenyl) thiourea (STU1), N-benzoyl-N \ -(thiazole) thiourea (STU2), N-acetyl-N ` -(dibenzyl) thiourea (STU3). The series substituted thiourea derivatives were prepared from reaction of acids with thionyl chloride then treating the resulted with potassium thiocyanate to affored the corresponding N-Aroyl isothiocyanates which direct reaction with primary and secondary aryl amines, The purity of the synthesized compounds were checked by measuring the melting point and Thin Layer Chromatography (TLC) and their structure, were identified by spectral methods [FTIR,1H-NMR and 13C-NMR].These compounds were investigated as a

The aim of this research is analysis the effect of the changes in (GDA, g, inflation) at average and standard economic curriculum in composition of the models, depending on SPSS program in analysis, and according to available date from central bank of Iraq and during the period from 2003 to 2018 and by using OLS and estimate of the equation and the results showed a statistical significance relation in incorporeal level 5% and the R² value equal  to 92.1 refer to the changes in independent variables explain 92% of changes of unemployment and the independent variables effect are very limit depend on estimated parameters in the model and respectively (0.986,0.229,-0.060), the research recommended necessity to active the inve

Cultured fruits of theCorundum Coriandrum sativum were sown On 11/11 / 2008 in basins containing 15 kg of soil (Silty Loam) .Fruits were divided into two parts the first was soaked in normanl water and the second was magnetized for a period of 24 hours Irrigation was up to (75% of capacity field.Two types of water (normal water and magnetized water)with three repetitions were used the access to magnetic water was supplied from a special electric device. Recorded measurements were plant height the number of stems / plant, weight of plant, number of flowers, 1000 seed weight) during the cultivation period, which ended on 11/5/2009. Results indicated the absence of any effect of magnetic water on plant growth of Fenugreek while seeds tre

Recently, microalgae have become a promising source in the production of biofuel. However, the cost of production is still the main obstacle to develop of this type of source. Although there are many extensive studies on the requirements provided for the cultivation of the microalgae, the study of the process, via the variables that affect the cultivation of microalgae, being still one of the important tasks to improve the production of biofuel. The present article is a serious attempt to investigate of use commercial fertilizer NPK (20:20:20+TE N: P: K) as considered a cheap nutrient medium in growth Chlorella vulgaris by comparison with traditional nutrient (Chu.10 medium). In addition, the current study addresses effect of different spar

An experimental investigation of natural convection heat transfer from an isothermal horizontal,vertical and inclined heated square flat plates with and without circular hole, were carried out in two cases, perforated plates without an impermeable adiabatic hole "open core" and perforated plates with an impermeable adiabatic hole "closed core" by adiabatic plug. The experiments covered the laminar region with a range of Rayleih number of (1.11x106 ≤RaLo≤4.39x106 ), at Prandtle number (Pr=0.7). Practical experiments have been done with variable inclination angles from horizon (Ф=0o ,45o,90o,135oand 180o),facing upward (0o≤Ф<90o), and downward (90o
≤Ф<180o). The results showed that the temperature gradient increases whi

Objectives: The study aims to evaluate the application of monitoring indicators for maternal, newborn and
child health through the evaluation of impact and coverage health indicators and to evaluate the usefulness of the
application of these indicators at sub primary health care centers in Baghdad City.
Methodology: A descriptive comparative design, which is using the evaluation approach, has been steered at
Sub Primary Health Centers of Baghdad City in order to evaluate the application; impact and coverage, and the
usefulness of monitoring indicators for maternal, newborn and child health from December 4th 2017 to April 29th
2018. A multistage, "non-probability" convenient, sample is selected for the present study. A t

   This research seeks to shed light on what you add intangible assets of benefit to the company and this antagonize pause for consideration because it makes the company in a good competitive position stimulates the rest of the companies to acquire those assets.

   That many companies have achieved competitive advantages in the market do not even achieved monopolies increased the value and reaped extraordinary profits as a result of those assets which requires the need to be measured to determine the extent to which contribution in the emergence of the value added to the value of the company on the one hand and to make the presentatio

The compound 2,2'-(((1H-benzo(d)imidazol-2-yl)methyl)azanediyl)bis(ethan-1-ol) was reacted with benzyl bromide to afford compound (1) which used as row material to prepare a series of compounds through condensation reaction, the starting compound were reacted with tosyl chloride to protect the OH group  to afford compound 2, then reacted benzyl bromide to produce compound (2), then the compound (2) treated with three compounds ( 2-mercaptobenzthiazole, 2-mercaptobenimidazol and 2-chloromethyl benzimidazole) to form compounds 3a,b, 4a,b and 5a,b respectively. In the another step the click reaction of compound 2,2'-(((1H-benzo(d)imidazol-2-yl)methyl)azanediyl)bis(ethan-1-ol) with Propargyl bromide produce compound  6  which reacted

Objective(s): To evaluate and compare between Health Promotion Program for the Prevention of Epidemics at Primary Health Care Centers in Baghdad City.

Methodology: A descriptive study, using the evaluation and comparative approaches, is conducted to evaluate health promotion program for the prevention of epidemics at primary health care centers in baghdad city from October 15^th  2019 through March 1^st 2020. A purposive, non-probability, sample of (42) health promotion unit officers were recruited from the same number of primary health care centers which were divided into (14) main, (14) sub and (14) family medicine primary health care centers i