The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

The aim of this work is to study the influence of the type of fiber glass –mat on fatigue behavior of composite material which is manufactured from polyester and E-glass (woven roving, chopped strand mat (CSM)) as a laminate with a constant fiber volume fraction (VF) of 33%. The results showed that the laminates reinforced with E-glass (woven roving) [0/90, ±45.0/90] and [0/90, CSM, 0/90] have lower fatigue strength than the laminates reinforced with E-glass [0/90]₃,[CSM]₃ and [CSM, 0/90, CSM]  although they had different tensile strength; the best laminate was [0/90]₃ .

    This experiment was conducted in field of Agricultured Department Baquba/Diyala province in spring season 2011 to study the water stress by using foliar application concentrations of each Proline acid and Abscisic acid on proline content , ABA  content , chlorophyll content, protein conten and water content in leaves of Maize( cultivar, Buhooth 106).  The layout of the experiments was Split-  split plot design as RCBD with three replicates. The three concentrations   of spraying Proline acid levels ( 0 , 150 , 200 mg Proline .l-1 ) Three Abscisic acid levels ( 0 , 15 , 20 mgABA.l-1. ) and three periods of irrigation after(25, 50, 75%) of available water . Folair fertilizer were applied at three

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

In this study, SnO₂ nanoparticles were prepared from cost-low tin chloride (SnCl₂.2H₂O) and ethanol by adding ammonia solution by the sol-gel method, which is one of the lowest-cost and simplest techniques. The SnO₂ nanoparticles were dried in a drying oven at a temperature of 70°C for 7 hours. After that, it burned in an oven at a temperature of 200°C for 24 hours. The structure, material, morphological, and optical properties of the synthesized SnO₂ in nanoparticle sizes are studied utilizing X-ray diffraction. The Scherrer expression was used to compute nanoparticle sizes according to X-ray diffraction, and the results needed to be scrutinized more closely. The micro-strain indi

Objective(s) : This study aimed at evaluating the seroprevalence of anti -HCV and studying the
correlation between hemophilia and risk factors for acquiring HCV such as age , marital status &
occupation among hemophilic patients .
Methodology : 210 hemophilic patients in children welfare teaching hospital/medical city/Baghdad–Iraq
(hemophilia center) were investigated using prepared questionnaire and tested for HCV infection, those
were measuring patient’s age, hemophilia types and severity, marital status, residency and history of
previous HCV infection .
Results : Most hemophilic patients were hemophilia A at severe , hemophilia was at age group 20 – 29
years , the majority of patients were unmarried a

Immunization is one of the most cost-effective and successful public health applications. The results of immunization are difficult to see as the incidence of disease occurrence is low while adverse effects following the immunization are noticeable, particularly if the vaccine was given to apparently healthy person. High safety expectations of population regarding the vaccines so they are more prone to hesitancy regarding presence of even small risk of adverse events which may lead to loss of pub

Long-term use of non-steroidal anti-inflammatory drugs (NSAIDs) mostly associated with renal and hepatic adverse effects, and the adjunct use of compounds with potent protective effects, like silymarin, may be one of the choices to avoid these effects. This project was designed to evaluate the protective effect of silymarin against the suspected renal and hepatic injury induced with long term use of NSAIDs; 220 patients with osteoarthritis were randomized into 5 groups and treated with either silymarin 300mg/day alone, piroxicam 20mg/day alone, meloxicam 15mg/day alone or the combination of each of them with silymarin for 8 weeks. The renal and hepatic functions were evaluated before starting treatment and after 8 weeks including assessm

The purpose of this research is to design a list of the scientific and moral values that should be found in the content of the computer textbook for the second intermediate grade, as well as to analyze the content of the above- mentioned book by answering the following question:

 What is the percentage of availability of scientific and moral values in the content of the computer textbook for Second Intermediate grade issued by the Iraqi Ministry of Education / the general directorate of the curriculum, for the academic year (2017-2018)? 

In order to achieve the research objectives, the descriptive method (content analysis method) was adopted. The research community has been iden

The present work represents a theoretical study for the correction of spherical aberration of an immersion lens of axial symmetry operating under the effect of space charge, represented by a second order function and preassigned magnification conditions in a focusing of high current ion beams. The space charge depends strongly on the value of the ionic beam current which is found to be very effective and represents an important factor effecting the value of spherical aberration .The distribution of the space charge was measured from knowing it's density .It is effect on the trajectory of the ion beam was studied. To obtain the trajectories of the charged particles which satisfy the preassined potential the axial electrostatic potential w