Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

Background: Propolis has received great interest because of its wide range antimicrobial activity. Propolis also called (bee glue) due to its collection by (Apismellifera) honeybees from various plants resinous substance. The aim of this study was to determine the antibacterial effect of propolis extracts (aqueous and alcoholic) on anaerobic periodontal pathogen namely Aggregatibacteractinomycetemcomitans. Materials and Methods: Strains of Aggregatibacter actinomycetemcomitans wasisolated from pockets of systemically healthy patients aged between 35-55 years old suffering from chronic periodontitis with pocket depths of 5-6 mm, the bacteria cultured on special blood Agar plates solid media. Propolis was extracted by using water and alcohol.

Background: Spices and herbs have been used by many cultures to enhance the flavor and aroma of food and for their medicinal value. Black cardamom is one of these spices widely used in cooking because of its unique taste and powerful flavor. The aim of study was to test the effect of black cardamom on Mutans Streptococci in comparison to chlorhexidine gluconate (0.2%) and de-ionized water. Materials and methods: Dried fruits of black cardamom were extracted by using alcohol (70% ethanol). Saliva was collected from seven volunteers. Agar well technique with different concentrations of black cardamom extracts was used to test the sensitivities of Mutans Streptococci, as well black cardamom extracts effect on viable counts of Mutans Streptococ

Background: Herbs are being widely explored to discover alternatives to synthetic antibacterial agents.Small Cardamom often referred to as queen of spices because of its very pleasant aroma and taste, have a history as old as human race. Most people use cardamom as a spice and are largely unaware of its numerous health benefits. The purpose of this study was to evaluate the effect of different concentrations of water and alcoholic cardamom extracts on sensitivities, growth, and adherence of Mutans streptococci in vitro. Materials and Methods: In this study, saliva was collected from ten volunteers (College students 18-22 years). Agar well technique was used to study the sensitivities of Mutans streptococci to different concentrations of s

The aim of this study is to evaluate the implementation of ICT applications in public service organizations, which is responsible for the implementation of public policy. The study examined the success of ICT in achieving its goals by meeting the main needs of the community members which is the first requirement in the success of sustainable development plans before determine the capabilities of ICT. The main pillar of success in the implementation of ICT systems is the key to improving the efficiency of the organization's performance. This is a reflection of the effectiveness and quality of the services provided to its beneficiaries. The study concluded that the current level of capabilities of individuals working in public organizations i

Jumping ability is a fundamental variable in many sports, as its execution requires an integration of muscular strength Q1 and certain biomechanical variables. This is particularly evident in gymnastics jumping events and jump shots in ball games, both of which rely on a high level of vertical resistance. Vertical resistance serves as an indicator of an athlete’s ability to overcome their body weight while counteracting gravitational force to achieve optimal performance. As such, it is considered one of the key factors in movements that demand explosive power and speed. The researchers believe that despite the significant relationship between vertical resistance, speed-strength of the arms and legs, and certain biomechanical varia

Goal  of  research  is  to  investigate  the  impact  of the  use  of  effective  learning  model in the  collection  of  the  fourth  grade  students/Department of  physics in the material  educational methods  and the  development  of  critical thinking  .to teach  this goal  has  been  formulated  hypothesis cefereeten zero  subsidiary  of the second hypothesis  .To  investigate  the  research  hypothesis  were  selected  sample  of  fourth-grade  students of the  department  of physics at the univers

This paper presents the dynamic responses of generators in a multi-machine power system.  The fundamental swing equations for a multi-machine stability analysis are revisited. The swing equations are solved to investigate the influence of a three-phase fault on the network largest load bus. The Nigerian 330kV transmission network was used as a test case for the study. The time domain simulation approach was explored to determine if the system could withstand a 3-phase fault. The stability of the transmission network is estimated considering the dynamic behaviour of the system under various contingency conditions. This study identifies Egbin, Benin, Olorunsogo, Akangba, Sakete, Omotosho and Oshogbo as the key buses w

This research aims to solve the nonlinear model formulated in a system of differential equations with an initial value problem (IVP) represented in COVID-19 mathematical epidemiology model as an application using new approach: Approximate Shrunken are proposed to solve such model under investigation, which combines classic numerical method and numerical simulation techniques in an effective statistical form which is shrunken estimation formula. Two numerical simulation methods are used firstly to solve this model: Mean Monte Carlo Runge-Kutta and Mean Latin Hypercube Runge-Kutta Methods. Then two approximate simulation methods are proposed to solve the current study. The results of the proposed approximate shrunken methods and the numerical