The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

As contemporary security requires the formulation of a comprehensive strategy based on multidimensional sub-strategies (economic, developmental, social, cybersecurity, military,and diplomatic dimensions to achieve so-called sustainable security and address the unconventional challenges that worsened with the turn of the twenty-first century and concerned with violent extremism, often leading to terrorism, Iraq, despite the reversal of the terrorist group ISIS in 2017, seems urgently needed to formulate effective strategies to counter violent extremism, Violent extremism has multiple internal and external reasons. These causes have increased due to local, regional, and international causes. Violent extremist factors began with the outbreak o

The research aims to identify the effect of teaching according to the augmented reality on the technique of the visual thinking skills among scientific fifth-grade students in a biology course. In order to achieve the goal of the research, the researcher adopted the experimental approach with the partial set of the two equal groups with the dimensional test of visual thinking skills, The research population represented all the scientific students of the fifth grade for morning government schools affiliated to the General Directorate of Education of Baghdad / Karkh II, alshakerin preparatory for boys was chosen intentionally, in which two groups were chosen for this study, one group is chosen randomly as the control group via lottery, whe

Praise be to God who created the soul, perfected it, and inspired it with its immorality and piety. He says in His Noble Book: ﭤ Fajr: 27-30 Glory be to You, O God! O Lord, on whom I have chosen for You as a beloved from myself and the soul of the two worlds, may our master Muhammad be sacrificed for him, who enlightened the horizons with his introduction to enlightenment. It soon ends with the end of pleasure, which is the opposite of the pleasure of thought and meaning, as it is permanent and continuous, and from here we see that the Messenger of God, may God’s prayers and peace be upon him, urges us in various places to seek knowledge and fortify the soul and thought in a way that raises one’s status and protects him from the st

Shoulder immobilization is one of the injuries that lead to disability and loss of movement in the joint within a short time, which called the researchers to find appropriate therapeutic means to rehabilitate this injury. They prepared a rehabilitation program accompanying the reflexology technique to rehabilitate the injury of the immobilized shoulder of the small degree and improve the range of movement and muscle strength working on the shoulder joint The sample was selected from the male patients aged (40-50) years. The muscle strength test was used using the force sensor, the shoulder range test from the flexion and extension position and the visual analog test to measure the level of pain. The study concluded that the pre-rehabilitati

Poverty is defined as a low standard of living in the sense that a poor person can not afford a minimum standard of living. The phenomenon of poverty is one of the most serious problems that must be dealt with seriously. This phenomenon has persisted in Iraq for decades because of the harsh economic conditions and unstable security conditions due to the crises it has faced since 2013. This study requires much study and analysis. And rural areas as a special case. In this study, the researcher examined the poverty line as a criterion in estimating the poverty indicators, which include (poverty percentage H, poverty gap PG, poverty intensity PS), based on the continuous social and economic survey data for households in 2014. The ma

Two quantitative, environment-friendly and easily monitored assays for Ni (II) and Co (III) ions analysis in different lipstick samples collected from 500-Iraqi dinars stores located in Baghdad were introduced. The study was based on the reaction of nickel (II) ions with dimethylglyoxime (DMG) reagent and the reaction of cobalt (III) ions with 1-nitroso-2-naphthol (NN) reagent to produce colored products. The color change was measured by spectrophotometric method at 565 nm and 430 nm for Ni and Co, respectively, with linear calibration graphs in the concentration range 0.25-100 mg L^-1 (Ni) and 0.5-100 mg L^-1 (Co) and LOD and LOQ of 0.11 mg L^-1 and 0.36 mg L^-1 (Ni), and 0.15 mg L^-1 an

The aim of this research is analysis the effect of the changes in (GDA, g, inflation) at average and standard economic curriculum in composition of the models, depending on SPSS program in analysis, and according to available date from central bank of Iraq and during the period from 2003 to 2018 and by using OLS and estimate of the equation and the results showed a statistical significance relation in incorporeal level 5% and the R² value equal  to 92.1 refer to the changes in independent variables explain 92% of changes of unemployment and the independent variables effect are very limit depend on estimated parameters in the model and respectively (0.986,0.229,-0.060), the research recommended necessity to active the inve

The research studies the main variables for the concept of sharing in knowledge in one of the most important control agencies in Iraq, which is (The Federal Board of Supreme Audit). Also, the quality of the controlling businesses by the Board in light of the major challenges that facing the fight against signs of cheating and administrative and financial corruption for offices submitted to controlled and auditing, with the increasing and intensification of these appearances. In order to enable the Board to cope with this situation, has to be thinking hard about how to achieve excellence, progress and development to face these situations, through the application of sharing in knowledge for the financial controller, and then achiev

Background: Colorectal cancer (CRC) is one of the top ten most common cancers worldwide. There are multiple risk factors for CRC, one of which is aging. However, in recent years, CRC has been reported in children. Objective: To describe the main characteristics and symptoms of CRC as well as highlight pathologic data for early-onset CRC. Methods: 79 CRC patients were recruited from the Oncology Teaching Hospital in the period February–December 2022. A questionnaire was used to collect demographic and clinical data. Results: 25 (31.6%) of patients were below 50 years of age. 52 (65.8%) patients had tumors in the colon. The most common symptom is bleeding per rectum in both age groups. There was no significant difference in patholog