The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

When sites of new communication occurs which represents the merit of the development of communication technology which is characterized by the services of ( facebook-twiter-corapora-youtube-mass space-friendster-flicker-willnecked in addition to the direct services for viber-whatsup-telgram-and chat on) play important role in changing the infrastructure of Arabic societies which are consideredas closed and not changeable societies during near period and the significance of this study comes from the importounce of this subject which is considered as anew trend of the age on the field of media and public response and acceptance inspite of what is known about Arabic society-it doesn’t accept change-this occurance is associated with terms

This   study   has   investigated   the   effect   of   jaundice   on   some

hematological  and biochemical paramenters in male and female.  The results have shown significant decrease in Hemoglobin concentration, packed cell volume, white blood cell count and platelet count. The biochemical parameters results have shown significant increase in prothrombine time, level of total bilirubin, Aspartale transminase and Alanin trans aminase in the serum of male and femal.

Background: The interest in herbal extracts as antimicrobial agents has increased over the past few years in endodontic therapy. Nasturtium officinale (watercress) is a promising plant with great medicinal values. This study aimed to investigate the antifungal activity of watercress oil in combination with calcium hydroxide against Candida albicans as intracanal medicament. Materials and Methods: Candida albicans was isolated from patients with necrotic root canal or failed root canal treatment. The sensitivity of Candida albicans to different concentrations of watercress oil extract was determined by using the agar well diffusion method in comparison with calcium hydroxide paste. The agar plate method was used to determine the minimum fung

This article aims to identify the views of media elites on citizen journalism, a new media genre that strays away from the foundations and ethics of professional journalism, thus calling for in-depth exploration and scrutiny into the genre and its commitment to the professional standards of journalism.

For this purpose, the researcher opted for the survey method by distributing a questionnaire to a purposive sample consisting of 407 media elites. The research is also based on Habermas' public sphere theory.

The present study considers an influence of WS₂ nanoparticles lubricants on physical characteristics of wrought Aluminium alloys. It is investigated parameters-performance relationship via tribological pin-on-disc tests, the pin is made of Aluminium alloys and the disk is made of AISI.1045, and the humidity was 70%. Oils with WS₂ nanoparticles and without them reveal the loss rate of wear. In this study, the coefficient of friction (CoF) is reduced from 0.27 to 0.22 and the wear rate decreased from 0.128 x 10^-6 Nm^-1 to 0.107 x 10^-6 Nm^-1 at a load of 20 N. All worn surfaces were typically three types in wear mechanisms such as adhesive, abrasive, and oxidative wear. In addi

The performance of flexible pavements is significantly impacted by the permanent deformation (rutting) of asphalt pavements. Rutting shortens the pavement's useful service life and poses significant risks to those using the highway since it alters vehicle handling characteristics.. The aim of this research is to evaluate the permanent deformation of asphalt mixtures under different conditions,to achieve this aim 108 cylindrical specimens has been prepared and tested under repeated loading in uniaxial compression mode. Five factors were considered in this research, these factors represent the effect of environmental condition and traffic loading as well as mixture properties, they include testing temperature, loading condition (stress level

The utilization of metal oxide nanoparticles, especially zinc oxide, is of a great importance in the medical field because of its physical and chemical properties as well as its antimicrobial potential effects. In our study, the ZnO nanoparticles were synthesized by the precipitation method where pH=14. ZnO nanoparticles were characterized by ultraviolet–visible spectroscopy, X-ray diffraction (XRD), transmission electron microscopy (TEM) and atomic force microscope (AFM). Antifungal activity of the ZnO was tested against candida albicans. The results showed that C. albicans (15 samples) became resistant to the fungal activity after testing its sensitivity to several types of fungal antibiotics. UV-vis spectroscopy, XRD, TEM and A