The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

Coronavirus disease (Covid-19) has threatened human life, so it has become necessary to study this disease from many aspects. This study aims to identify the nature of the effect of interdependence between these countries and the impact of each other on each other by designating these countries as heads for the proposed graph and measuring the distance between them using the ultrametric spanning tree. In this paper, a network of countries in the Middle East is described using the tools of graph theory.

The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

       Due to the importance of the relationship between the phenomenon of inflation and the exchange rate in the formulation of monetary policy in Iraq, the exchange rate plays a strategic role in limiting the inflation caused by the monetary expansion due to government spending, as a point of a view, the inefficiency of interest to achieve the monetary market balance and stability of the general level of prices as an overall goal of monetary policy in Iraq, the exchange rate has emerged as a brake on inflation in Iraq, as the research found that the monetary authority in the period 2003-2018 provided a methodical development in the formulation of monetary policy towards realizing the effects of inf

Influenza is a highly infectious and lethal viral disease, it appears on Earth periodically in connection with the passage of comet in the vicinity of Earth around the Sun .it is believed that particles spread from the tail of the comet due to solar heating energy ,are contaminated with very tiny small particles considered as viruses. Viruses reach the Earth with the power of the solar wind due to solar activity cycle which is driven every 11 year. Viruses pushed towards Earth’s atmosphere, then precipitate on clouds and reach the surface of Earth. These viruses are very well shielded and unaffected by even UV radiation ,but the only way the shell is melt when they passes through the digestive system . Results showed a good correlation

To determine the relationship between celiac disease and reproductive complication, twenty five women with clinically definite unexplained infertility aged (22-35) have been investigated and compared to fifteen apparently healthy women. All the studied groups were subjected to measurement of anti-tissue transglutaminase antibodies IgA and IgG by ELISA technique and anti-endomysial antibodies IgA and IgG by IFAT technique .There was a highly significant elevation (P< 0.01) in the concentration of anti- tTG IgA Abs compared to control group, Also, there was significant elevation (P< 0.05) in the concentration of anti- tTG IgG Abs compared to control group .The results illustrated that the prevalence of anti-EMA IgA and IgG Abs were (

The stanza in the sonnet has been defined as a set of poetic lines followed after proem
and be the same meter as that of proem in complete stanza, but in rhyme scheme different
from that meter. The couplet is defined as set of poetic lines that followed the stanza and be as
the same meter as that of stanza, but with different rhyme scheme. This definition is approved
by all specialized in field of Andalus literature and it was also proven to them that this
construction emptied of indications. This meter has endeavored to prove that that there were a
difference in denotation for meaning between the stanza and couplet. Thus, the sonneteers
have outweighed the sonnet of the blind "Tutaili" to their sonnets as they felt

This research studies the conflict issue regarding climate rapid change  as a fact which occupied scientists and specialists  alike, who research in this particular field, especially in recent years and how this matter has been dealt with according to real and in fictional structures via films and TV.

The researcher dealt with two researches in this study :

The first : climate extremes, human and drama rituals.

The second : realistic and imaginary construction in the cinematographic medium.

The study is based on the analysis of the film "GeoStorm", which focuses on the issue of global natural storms and the dangerous weather phenomena that threaten our planet as a result of neglect and tampering