If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i

Background: The prevalence of thyroid nodules rise with age and different data available about the risks of thyroid surgery in old age people. In general, old age could be a predictor of perioperative mortality and morbidity. The aim of this study is to prove if there is increased risk accompanying thyroidectomy in elderly patients.

Subjects and Methods: Prospective study of one surgeon of study sample undergoing thyroid surgery at Al-Kindy teaching hospital and Saint Raphael hospital .This study was including two groups; group (A) involved patients 65 years and older, group (B) involved patients below 65 years old who were subjected to thyroidectomy. Taking in consideration hist

Abstract:

             The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of

The resort to the eloquence of the poetic image as a style reveals the poet's creativity and creativity in dealing with external influences, and reflect them with emotional images express a sense of intense emotional imagination, and this imagination stems from the experience of a poetic sense of truth, tasted by the recipient before the creator of the poetic text.

أن التطور الاقتصادي  في أية دولة إنما يقاس بالدور الذي يلعبه القطاع الصناعي في اقتصادياتها، ومقدار ما يسهم به في الناتج المحلي الأجمالي. ولا يخفى أن ينسب ذلك إلى خصوصيات هذا القطاع بوصفه الميدان الذي تتحقق فيه انجازات الثورة العلمية والتكنولوجية أكثر من غيره من الميادين، وأرتباطاته الأمامية والخلفية مع سائر القطاعات. يضاف إلى ذلك أن القطاعات الأخرى تتأثر ايجاباً بنمو القطاع الصناعي، كما انه المسؤول

* Khalifa E. Sharquie1, Hayder Al-Hamamy2, Adil A. Noaimi1, Mohammed A. Al-Marsomy3, Husam Ali Salman4, American Journal of Dermatology and Venereology, 2014 - Cited by 2

This research aims to identify the means and forms of interactive communication concerning Iraqi topics on the websites of global radio stations, namely Sawa and Monte Carlo. It also seeks to uncover the editorial and artistic interactions related to Iraqi topics on the selected websites chosen as the research sample, comparing them with the editorial interaction within the Iraqi context between the Radio Monte Carlo and Sawa websites.
The research yields several conclusions, including the following:
Iraqis focus their interaction with topics related to Iraq on Facebook for both Radio Monte Carlo and Sawa; Arabs show higher levels of interaction on Twitter with Radio Monte Carlo; Participants on the webs

What is the contract of cultivating the land of the waqf in Islamic jurisprudence and the Algerian Awqaf law

Background: The gene encoding a disintegrin and metalloproteinase domain 33 (ADAM33) is known to be associated with asthma in different ethnic groups. In Iraq, among the Arab ethnic background, this association has not yet been highlighted. Methods: One hundred and ninety-two asthmatics were examined; 118 males and 74 females (mean age 38.23 ± 9.13 years). The control group was 183; 110 males and the rest were females. The SNP of rs2280091 A/G (T1) was studied here to determine adam33 genotyping status using polymerase chain reaction–restriction fragment length polymorphism (PCR–RFLP). The level of total IgE was measured using enzyme-linked immunosorbent assay (ELISA). Results: Significant differences (p = 0.004) in the frequencies of

Background: Otitis media with effusion is a common and important pediatric clinical problem; it is the leading cause of hearing impairment in children. Medical treatment remains controversial. Aim: To evaluate the usefulness of using topical nasal steroids in the treatment of otitis media with effusion. Patients and Methods: Between November 2019 and October 2022, a prospective controlled clinical study was carried out in the department of otolaryngology at Al-Jerrahat Teaching Hospital in Medical City, Baghdad, Iraq. This study comprised 40 patients with bilateral otitis media with effusion (23 males, 17 females). Two groups were created for the patients. Patients in group A (20 patients) were treated with mometasone furoate nasal spra