The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

This study was conducted in the College of Agriculture fields /University of Baghdad, during Autumn 2013. This study was aimed to examine the mortality rate on the all black fly stages of Acaudalerodes rachipora Singh) by the biotic fungus Beuveria bassiana. The results of a preliminary survey showed that the samples of Ziziphus spaina christi were infested by blakflies in Agriculture collage during Autumn seasons of 2013 , the presence of species of black flies A. rachipora on the lower surface of the leaf, the study aimed to study and research the effects of fungus B. bassiana on black fly A. rachipora. After six days of treatment results showed the continued superiority 106 spore / ml trends in the western, southern and

Objective: To measure the effect of the pharmacist-led medication reconciliation service before hospital discharge on preventing potential medication errors. Methods: This behavioral interventional study took place in a public teaching hospital in Iraq between December 2022 and January 2023. It included inpatients who were taking four or more medications upon discharge from the internal medicine ward and the cardiac care unit. The researcher provided the patients with a medication reconciliation form and reconciliation form (including medication regimen and pharmacist instructions) before discharging them home. Any discrepancies between the patients’ understanding and the actual medication recommendations prescribed by the physici

          The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t

Experimental study on the effect of cylindrical hollow cathode, working pressure and magnetic field on spatial glow distribution and the characteristics of plasma produced by dc discharge in Argon gas, were investigated by image analyses for the plume within the plasma. It was found that the emission intensity appears as a periodic structure with many peaks appeared between the electrodes. Increasing the pressure leads to increase the number of intensity peaks finally converted to continuous form at high pressure, especially with applied of magnetic field, i.e. the plasma is more stable with the presence of magnetic field. The emission intensity study of plasma showed that the intensity has a maximum value at 1.07 mbar pressure and decre

The diesel oil type S-3 specified for diesel engine has limited the suitability for diesel trucks for 8000 km, but didn't clarify its suitability if used in tractor engines.It is known that the work style of farm tractor differs from that of other vehicles where tractors are used for all the activities in sever conditions and under the complete usage of the available power and capability, so there is no sign or indication of the usage period of this oil in tractor's engine. The oil has been used on Cirta C6806 tractors. The manual book of the tractor's engine, Deutz recommends changing the oil every 100 hrs. Therefore the main goal of this research is to give the recommended working hours for S-3 diesel oil when used in farm tractor engines

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

This paper addresses the factors responsible for changes in crude oil prices, in real market and financial sector. In order to prepare the analytical background for further investigation, it highlights the patterns of correlations of the real oil price and the most related prices of assets, exchange rate and government bond yield. The paper reviews the statistical behavior of oil price, quantities and the  global macroeconomic environment. Topics discussed include the theory of differential rent and scarcity effect ,the role of  future market and speculation, strategies of energy of the major economies to investigate the prospects of oil market and the potential demand for  OPEC's oil.  The paper explores the

As the major role of oil sector in financing and development of Iraqi economy this study tried to research on the factors which influencing the future of oil production in Iraq and for that study addressed the hypothesis (the production and export of crude oil in Iraq , influenced by many factors divided into internal and external factors this factors shared the effect varies in the size of their participation and runs from different sectors economic , political and social , in order to test the study hypothesis study addressed the subject of three axes(an overview of the history and facts of crude oil production in Iraq and factors internal Affecting the future of oil production in Iraq and external factors affecting the future

Urinary Tract Infection is an infection that caused by the members of the genus
Proteus that depends mainly on the availability of virulence factors ;Various
virulence factors including biofilm, swarming migration , polysaccharide
,heamolysin,protease, DNase, urease production weredetermined for 45Proteus
isolates that obtained from clinical specimens of Urinry Tract Infection patient .
The distribution of virulence factors was showed variation among the testedisolates
and strain specific in most cases. All Proteus isolates showed 45 (100%)biofilm ,
polysaccharide andSwarming capabilities with different extents. High
ureaseproduction was demonstrated in most isolates 40 (88.8%);In addition, they
were abling to