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

Background: Polycystic ovary syndrome (PCOS) is one of the most common female endocrine disorders leading to infertility. Majority of women with PCOS have insulin resistance and elevated hemoglobin A1c.The presence of thyroid dysfunction may affect the levels of HbA1c and the results of ovulation induction programs.                                                                    &nbsp

Biofilm formation (BF) is one of the most important virulence factors of
Candida spp. The aim of this study was to detect the prevalence of genes
responsible in biofilm formation of C. albicans by conventional PCR technique.
Among 49 vaginal specimens (VC), C. albicans was the most predominant species
in percentage 22/49 (45%) and 27(55%) were non albicans. Out of 47 oral
specimens (OS), 22/47(47%) were C. albicans, whereas 25(53%) were non albicans.
At the present study; all C. albicans were biofilm producers with variable strength,
out of 44 BF producers, 18 (40.9%) were low biofilm (LBF) with significant
differences (P<0.05) between HVS and OS, 25 (56.8%) moderate or high biofilm
(HBF) and just one isolat

Diabetes mellitus is a set of metabolic diseases, the most prevalent of which is chronic hyperglycemia. The culprits include insulin synthesis, insulin action, or both. Osteoporosis is a progressive systemic skeletal disorder defined by decreased bone mass and micro architectural degeneration of bone tissue, resulting in increased bone fragility and fracture risk, according to the World Health Organization (WHO). The degree of Nervosa damage determines how much a diabetic patient's body has been compromised. The current study's goal is an estimation: Age, BMI, FBS, HbA1C, D3,  ALP, Ca, P, and  Osteocalcin in Iraqi T2DM Women's patients with and without Osteoporosis. Three vitamins are required for Osteocalcin biosynthesis: vitamin K fo

Breast cancer is one of the most common malignant diseases among women;
Mammography is at present one of the available method for early detection of
abnormalities which is related to breast cancer. There are different lesions that are
breast cancer characteristic such as masses and calcifications which can be detected
trough this technique. This paper proposes a computer aided diagnostic system for
the extraction of features like masses and calcifications lesions in mammograms for
early detection of breast cancer. The proposed technique is based on a two-step
procedure: (a) unsupervised segmentation method includes two stages performed
using the minimum distance (MD) criterion, (b) feature extraction based on Gray

The Pila Spi Formation (middle – late Eocene) was studied in terms of field character, Petrography and geochemistry from two outcrops (Bakhar and Bani bawy) sections, Northern Iraq. The field studies showing massive, lithified limestone to marly limestone high effected by dolomitization. The petrography studies shows that most of the skeletal grains was destroyed due to digenetic processes specifically the dolomitization, and the vast majority of carbonate rocks are mudstone and few beds of wackestone. The geochemical study reveals low CaO% and high MgO% content due to the intense effect of dolomitization, and the carbonate rocks was classified as impure limestone generally of slightly calcareous dolomite. Ca/Mg and Sr/Ca ratios have b

Knowledge management contribute to the overall private university libraries to develop libraries for the purpose of creating human and technological resources by investing research and development, as well as education and training for life.
This study followed the methodology of the descriptive and historical pillars of knowledge management for the years 1990 to the present day in 2017, depending on statistical figures obtained by the researchers from the General Secretariat of the Central Library at the University of Baghdad, and the Human Resources Division, which specialized human resources training after 2004 (and before those years from 1982 until 2002, where the continuing education was committee of the fixed committees are wor

The theme of this Study presents analysis and discuss to the "Share the framework for assessing inflation," a practical study in a sample of joint stock companies listed on the Iraq Stock Exchange for the years (2009-2013). To determine the extent of the disparity between the nominal value of shares (Nominal Value) before deducting inflation and the real value (Real Value) per share, after deducting inflation in the case of zero growth. The study relied on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletin issued by the Central Bank of Iraq. It is fra

Eye loss may be caused as a result of eye trauma, accidents, or malignant tumors, which leads the patient to undergo surgery to remove the damaged parts. This research examines the potential of computer vision represented by Structure from Motion (SfM) photogrammetry in fabricating the orbital prosthesis as a noninvasive and low-cost technique. A low-cost camera was used to collect the data towards extracting the dense 3D data of the patient facial features following Structure from Motion-Multi View Stereo (SfM-MVS) algorithms. To restore the defective orbital, a Reverse Engineering (RE) based approach has been applied using the similarity RE algorithms based on the opposite healthy eye to rehabilitate the defected orbital precisely

Quadrupole transition rates and effective charges are calculated for even-even Si,
S and Ar isotopes based on sd and sdpf -shell model spaces. Shell model
calculations are performed with sd shell-model space for neutron number (N) ≤ 20
and sdpf shell-model space for N > 20. Excitation out of major shell space are taken
into account through a microscopic theory which allows particle-hole excitation
from the core and model space orbits to all higher orbits with 2 excitation.
Effective charges are obtained for each isotope. The results show a systematic
increase in the B(E2) values for N 20. Shell model calculation predicts the erosion
of the N=28 magicity in the neutron rich 42Si. No clear indications abo