The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

     Islamic manuscripts are considered an identity for the civilizational, cognitive and cultural development of nations and the Islamic world as a whole, and to identify this identity, the closing statement usually written at the end of the manuscript helps us with this, meaning that the closing entries serve as the identity document of the manuscript

استخلص عامل التلزن من E. faecalis EM1 بعد تكسير الخلايا بعدة طرق واختيار الطريقة التي تعطي اعلى قيمة تلزن والترسيب بالكحول الاثيلي , واجري فحص التلزن وقياسه للمستخلص  مع انواع من البكتريا السالبة لملون غرام تضمنت     Escherichia coli  و Klebsiella  pneumoniae  و Serratia

The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

The objective of this research to identify the level of job satisfaction among lecturers Iraqi universities on the Law of University Service has determined the research community in the teaching staff or lecturers University (Baghdad, Mustansiriya, Technology, Al-Nahrean) were selected the same of them with a volume of (400) teaching (male and female) to complete the research has been prepared to identify composed of (49) items distributed on four axes and Search Results indicated that the level of job satisfaction among the teaching Iraqi university courses on the law of service is characterized by the presence of positive and job satisfaction and the law in general. 

لما كان احد الأهداف الأساسية لرياض الأطفال هو المساهمة في إعداد الطفل وتنشئته تنشئة سليمة ، تحقق له النمو المتكامل ، من خلال توفير البيئة الملائمة له التي تحفز شخصيته على النمو في جميع جوانبها العقلية والاجتماعية والوجدانية والحركية ، وتلعب معلمة الروضة الدور الواضح والمتميز من خلال نقل الخبرات للأطفال والتي ترمي إلى تنمية قدراتهم واستعداداتهم وتشكيل الاتجاهات والسمات الايجابية في شخصياتهم  لذا ي

Background: Venous thromboembolic disease (VTED) is a well known complication that occur following total knee arthroplasty (T.K.A). One of the (VTED) forms is asymptomatic deep venous thrombosis with an incidence has been estimated to be up to ³ 20% in patients undergone primary T.K.A , despite routine treatment with heparin postoperatively.

Objectives : is to assess the prevalence of post-operative asymptomatic D.V.T among patients receiving two different thromboprophylactic drugs after T.K.A.

Patients and methods: 68 patients who had T.K.A were randomly divided for the purpose of post-operative thromboprophylaxis into two groups , group [ A ] (control group) consisted