This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

Infertility is a disease of the reproductive system defined by the failure to achieve a clinical pregnancy after 12 months or more of regular unprotected sexual intercourse. Worldwide, infertility affects approximately 15% of all couples trying to conceive. Male infertility is responsible for about 50% of the infertility cases. Chromosomal abnormalities and Y-chromosome microdeletions are the most common genetic causes of male infertility. Klinefelter syndrome (KS) is the most prevalent factor of the chromosomal abnormality in the infertile male. Azoospermia Factor (AZF) microdeletions located on the Y chromosome are one of the recurrent genetic cause of male infertility. This study aims to investigate the prevalence of chromosomal anoma

Environmental exposures to lead remain a serious problem in the developing and industrializing countries. Children are the highest risk aged-group for lead poisoning. This study was designed to assess lead exposure in Al-Fallujah city by analyzing blood lead levels in children and adults and to explain the relationship between blood lead levels, hematological parameters and ferritin levels in the children. The study was performed on-(90) subjects, (65children and 25 adults).Venous blood samples were taken for estimation of hematological parameters, serum ferritin levels and blood lead levels. The children group was subdivided into four groups as: group (A) (low ferritin, low Hb), group (B) (low ferritin, normal Hb), group (C) (normal fer

Abstract:

                The aim of the current study lies in showing and demonstrating the effect of the independent variable of organizational integrity with its dimensions represented by (organizational optimism, organizational trust, organizational integrity, organizational sympathy) on the dependent variable of strategic drifts through its dimensions represented by (organizational culture, leadership, innovation, strategic planning) .The analytical descriptive approach has been adopted and the questionnaire has been used as a tool to obtain data and information from the sample of (57) people who are at the administrative levels (seni

Porosity is important because it reflects the presence of oil reserves. Hence, the number of underground reserves and a direct influence on the essential petrophysical parameters, such as permeability and saturation, are related to connected pores. Also, the selection of perforation interval and recommended drilling additional infill wells. For the estimation two distinct methods are used to obtain the results: the first method is based on conventional equations that utilize porosity logs. In contrast, the second approach relies on statistical methods based on making matrices dependent on rock and fluid composition and solving the equations (matrices) instantaneously. In which records have entered as equations, and the matrix is sol

      Investment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy.  When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of

The present study investigated the total content of phenolic compounds, antioxidant and antimicrobial activities of water extracts oat (Avena sativa) and basil (Ocimum basilicum), medicinal plants. The Folin-ciocalteu reagent assay was used to estimate the total phenolic content of plants extract. The antioxidant capacity of the plants extract was tested by ferric reducing/antioxidant power Assay (FRAP) and ferric reducing scavenging activity using DPPH method, and the antimicrobial activity was measured against [Staphylococcus epidermidis; Staphylococcus aureus; Proteus spp.; Klebsiella spp.; Escherichia coli; Candida albicans] as tester strains. The total phenolic content of Avena sativa and Ocimum basilicum extracts revealed that the

In this article, Pb2Ba1.7Sr0.3Ca2Cu3O10+δ superconductor material was synthesized using conventional solid-state reaction method. X-ray diffraction (XRD) analysis demonstrated one dominant phase 2223 and some impurities in the product powder. The strongest peaks in the XRD pattern were successfully indexed assuming a pseudo-tetragonal cell with lattice constants of a = 3.732, b = 3.733 and c = 14.75 Å for a Pb-Based compound. The crystallite size and lattice strain between the layers of the studied compound were estimated using several methods, namely the Scherrer, Williamson-Hall (W.H), sizestrain plot (SSP) and Halder Wagner (H.W) approach. The values of crystallite size, calculated by Scherrer, W.H, SSP and H.W methods, were 89.454077

Background: Placenta is a chief cause of maternal and perinatal mortality and significant factor in fetal growth retardation. It undergoes different variations in weight, volume, structure, shape and function continuously throughout the gestation tosupport the prenatal life. Cautious examination of placenta can give information which can be useful in the management of complications in mother and the newborn. Objective: The present work has been attempted towards determination of the morphological ( macroscopic and microscopic) parameters of human full-term placentae and their relation with different parity and age group of mothers. Patients and Methods: A whole of 40 placentae were recently collected.They were divided into four groups