This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

Social risks posed a great challenge to the development path in Iraq, which resulted in widening the development gaps, whether these gaps were between rural and embargoed areas, or between Iraqi governorates, and the gender gap. Besides, the nature of the reciprocal relationship between the social risks and the development process requires the adoption of development trends that are sensitive to the risks that take upon themselves the prompt and correct response to these risks, away from randomness and confusion that Iraq suffered from for decades. However, currently, the situation has differed a great deal. This is because the size and types of such gaps have widened and become more complicated than before; a matter which has led to hav

Introduction: COVID-19 vaccine have been indicated to successfully decrease the hazard for symptomatic severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) infection furthermore associated hospitalisations. Objective: To study the immune response among different types of SARS-CoV-2 vaccines. Methods: This study includes 100 vaccinated individuals (43 Sinopharm, 30 AstraZeneca and 27 Pfizer) with one or two doses from different health centres in Baghdad. During the period from April 2021 to the end of May 2021, SARS-CoV-2 IgG and SARS-CoV-2 IgM levels were detected using AFIAS-6 device depending on FIA (Fluorescence Immunoassay) technique. Results: 93% of the cases were positive for IgG levels, and negative in 7% case

    A total of 228 domestic and wild animals, including sheep, goats, cows, buffaloes, camels, horses, donkeys, dogs, cats, wild hares, Asiatic jackals, and red foxes were examined for ixodid ticks in the central region of Iraq. Nine species of ixodid ticks belong to two genera namely Hyalomma anatolicum Koch, 1844, H. excavatum Koch, 1844, H. turanicum Pomerantsef, 1946,  H. scupense Delpy, 1946,  H. dromedarii Koch, 1844, H. schulzei Olenev, 1931, Rhipicephalus annulatus (Say, 1821), R. turanicus Pomerantsef & al., 1940 and R. leporis Pomerantsef, 1946 were recovered. Their distribution among hosts and infestation rates were di

Urban Balance is one of the important indicators that leads to an assessment of the urbanization process in a particular country  , province or even a city that is multi-centered. By examining  the data related to Anba  province, it was found that the value of this indicator is equal to 0.96, which is less than the absolute one, and therefore the urbanization in the province is distributed collectively  

The development of a mathematical or statistical model for estimating urban growth is a complex process due to the overlap between indicators or variables that can be adopted to calculate estimate growth rates Al-Qaim city has been considered as an example to develop a statistical method by which changes

 This study titled “digital addiction and its relationship to social isolation among children in the autism spectrum from the point of view of their parents” in which the
researcher addressed an important topic which is knowledge of digital addiction in a
child with autism spectrum and its relationship to social isolation in them.
The study aimed to dhed the light on the digital addiction in a spectrum child Autism
from the point of view of their parents، by knowing the extent of addiction of children
in the autism spectrum، and identifying the relationship between electronic addiction and the social isolation of children in the autism spectrum.The study presented
several hypotheses،

The current research aims to prepare a proposed Programmebased sensory integration theory for remediating some developmental learning disabilities among children, researchers prepared a Programme based on sensory integration through reviewing studies related to the research topic that can be practicedby some active teaching strategies (cooperative learning, peer learning, Role-playing, and educational stories). The Finalformat consists of(39) training sessions.

The study aims to investigate the effectiveness of cognitive-behavioral counseling in reducing symptoms of social anxiety and improving social skills among a sample of intermediate school students in the city of Souq Al-Shuyukh at Dhi Qar Governorate. The sample consisted of (40) female students, their ages ranged (14-15). They were selected based on their high scores on the social anxiety scale. The sample was divided into two groups: an experimental group, and a control group, equal in number (20) students in each group. The researcher used the social anxiety scale and the social skills scale. In addition, he used the cognitive-behavioral counseling program, consisting of (11) counseling sessions, with a rate of (45) minutes per sessio

Background: Diabetic is a chronic systemic disorder of glucose metabolism. That could be diagnosed using fasting and/or random plasma glucose and Glycated Haemoglobin (HbA1c). Several biochemical and microbial alterations of saliva could affect dental caries occurrence and severity among diabetic patients. The aim of the present study was to assess the relation of salivary glucose with severity of dental caries and Mutans Streptococci, among uncontrolled and controlled diabetic groups in comparison with non-diabetic control group. Materials and Methods: The total sample composed of adults aged (18-22) years. Divided into 25 uncontrolled diabetic patients (HbA1c > 7), 25 controlled diabetic patients (HbA1c ≤ 7), in addition to 25 no