Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which

The pathogenicity of S. saprophyticus was studied in mice. A group of white mice were injected transurethrally using a catheter with S. saprophyticus S67 cell suspension in a concentration reached 109 CFU/ml. concomitantly, the role of its peptidoglycan in the pathogenicity was studied by injecting another group of mice with 0.3 mg/0.2 ml of partially purified S. saprophyticus S67 peptidoglycan extract. After autopsy, kidneys and urinary bladder showed several histopathological changes both in cells and peptidoglycan injected mice, included: hydropic degeneration, glomerulus shrinkage, congestion of renal vessels, infiltration of inflammatory cells, and dekeratinization in urinary bladder.

Manganese is considered as one of heavy metals with high toxicity .This element has been used widely in various industries and it is spread with huge quantities in polluted industries areas. As a result the concentrations of this element in the environment have increased and consequently producing acute toxic effects in different tissues and organs of all organisms. A study has been conducted on (30) female of Swiss albino mice, to find out the effect of manganese chloride in histopathological changes of ovaries. The study includes, giving the manganese chloride with concentrations (150, 200 and 250 mg/kg) for (15, 30 and 45 day) for each concentration. The

ABSTRACT:

The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed

The research discusses the formal transformation in urban structure, all the cities around the world have undergone a series of formal transformations, resulting in radical transformations to their functions. And to calculate this transformation the descriptive analytical method was applied to this research. First, local urban management data and Landsat-9 visual data were used after processing by GIS. Then, the data were processed mathematically based on their engineering sequences. The aims of this research were as follows: to explore the formal transformations in cities, their dimensions and their consequences and impacts; to identify the underlying causes of their occurrence by deriving realistic results from trends in such degrees of t

Many changes took place in a number of Arab countries, most of which ended with the change of the ruling leadership and a new coming. The same change brought about the hopes of the people to turn the page of the past into a democracy through which to overcome the grievances of previous years and achieve justice in all its aspects. The same new grievances have been added to that precedent and justice has not yet been achieved. Here we try to address the justice that is applied in the stages of change or transitional stages, which have been called, ie transitional justice, which has mechanisms and conditions of different application between countries, each of which the conditions applied in them and through a review of these mechanisms bet

Background: Primary Health care (PHC) is unanimous to be the cornerstone of a person-centered health system. While the adoption of a well-function, two-way, and organized referral system is the mainstay in the development of an efficient healthcare delivery system.  

Objective: To Assess the practice & opinion of doctors in the hospitals toward the referral system.  to determine the doctors in the hospital's commitment to referral system instructions and guidelines.

Subjects and Methods: A cross-sectional study with analytic elements was conducted in nine Iraqi governorates. Eight doctors from each health directorate, resulting in a tot

The crude enzyme Nattokinase produced by Bacillus subtilis was used in ripening cheddar cheese by adding three concentration of enzyme 80, 160 and 320mg/Kg beside the control treatment without enzyme, the product was checked for three months to determine humidity, protein, fat, non-protein nitrogen, soluble nitrogen and pH, sensory evaluation was conducted, it was noticed that the variety in protein percentages and the soluble nitrogen percentage during second month of ripening for T2, T3 and T4 treatments were (11.2, 15.54 and 18.48) respectively, in comparison with control which was 7.6%, while in the third month it was (17.37, 20.67 and 22.26) respectively, in comparison with control which was only 10%, on the other hand, non-protein

Chronic myeloid leukemia (CML) is a myeloproliferative disorders characterized by formation of Philadelphia chromosome. After disease development, several events may associate with the reduction of anti-tumor immunity. The present study was designed to investigate the immunological profile of innate and adaptive immune response in Iraqi patients with CML. Patients were grouped into untreated (UT), treated (T) with chemotherapy, while another apparently healthy individuals were recruited to represent the control (C) group. Methods: ELISA technique was used to estimate serum levels of GM-CSF, IL-1a, IL-8, IL2, INF-?, IL-4, and IL-10 while SRID was used to estimate serum levels of C4, IgM, IgA, and IgG. Results: Regarding to innate immune resp