This research focuses on necessary state to develop and strong the financial sector in Iraq by consider that it is allow  to achieve the financial flexibility and the enough currency to encourage the investment and economic growth , this picture will be coming by take and obligation the international criteria by general agreement on trade in services (GATS) that it is one of agreements of world trade organization (WTO). This mater doing to strong the legal and legislation environment founded international confidential , by it , the institutions and financial sector in Iraq will be more active.

The Sarmord Formation is one of the overlooked formations that require more investigations than that achieved before. There are many problems in its definition, age, stratigraphy and aerial distribution. Previously in most parts of the Sulaymaniyah, it is not mapped and its outcrops combined with Balambo Formation while in the present study it is differentiated, mapped in the field on the Qaywan anticline and its problems discussed in details with a suggestion of solutions. For laboratory studies, 31 samples are taken on the Qywan Mountain (anticline) at 23 km north of the Sulaimani city for nannofossils biozonation. This study identified 19 species of the recorded calcareous nannofossils, the studied section reveals three biozones

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 imensions 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, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th

The aim of this study is to investigate the sedimentation environments and diagenetic processes of the Ibrahim Formation (Oligocene-early Miocene) in Zurbatiya, eastern Iraq. The Ibrahim Formation is comprised mostly of clayey micrite and skeletal grains composed of planktonic foraminifera, calcispheres, radiolaria, and benthic foraminifera. Glauconite and pyrite were documented in some restricted zones of this formation; they reflect quiet and reducing conditions. Radiolaria were identified in Late-Oligocene which was not known previously at this age regionally in carbonate formations of the Arabian Plate (AP). Mudstone, wackestone, and planktonic foraminiferal wackepackstone are the main microfacies that are affected by dissolutio

The genus Latrodectus Walckenaer, 1805 (Araneae: Theridiidae) is a worldwide distribute genus (Graudins et al., 2001), it includes a group of species commonly referred to as widow spiders. It's considered a taxonomically complex genus as the status of several forms had not been properly evaluated and specific boundaries are not well defined or understood (Levi, 1959; 1967; Garb et al., 2001), therefore, in multiple cases, populations has been uncritically referred to as different taxa. Discriminating between Latrodectus species using morphology has always been problematic (Levi, 1983), it is difficult taxonomically and readily separated from members of other Theridiid genera (Mirshamsi, 2005). The Genus Asagena Sundevall, 1833 was revalidat

Since its first description as a cytotoxic agent, Olea europaea leaves extract gained significant popularity against human breast cancer, ethyl acetate extract of Olea europaea leaves obtained by acid hydrolysis method was evaluated in vitro as cytotoxic agent against new human breast cancer (AMJ13) cell line, using the MTT assay. One main pentacyclic triterpenoid; oleanolic acid, was isolated from leaves of Olea europaea by well-known two different methods, but not used for this compound before, the acidic hydrolysis method and basic acidic method. The presence of oleanolic acid was proved in both methods with qualitative and quantitative d