The purpose of the state of tax is not only to achieve financial goals but also economic, social and other goals. And if the Iraqi state's orientation today in all its legislative, executive and independent institutions towards maximizing its tax resources, this goal can only be achieved through several legal means in reforming the tax system. This is what we discussed in the research of the six discussions. The first represents the unification of the various tax legislations in one law or two laws. Achieves clarity, certainty, justice and convenience. The second is the unification of the tax appeal bodies in a stable judicial system, the provisions and procedures that work on the consideration of tax deductions of any kind in a way that

Construction is a complicated process that takes place in an almost uncontrollable environment. Although projects can be carefully planned in advance in principle, there is a chance that unforeseen events and crises can disrupt these plans, affecting project development. Because the initial investment expenditures in construction projects are so large, they may be quickly influenced by crises, resulting in significant financial losses. The 2014 financial crisis was one of the most prominent crises that Iraq faced, which significantly impacted various activities in general and the construction industry in particular. Despite the importance of crisis management systems, the researchers found a great lack of local studies l

Objective(s): The aims of present study to findout the effect of aeromedical evacuation program on flight medics’ knowledge.
Methods: A pre-experimental design is carried in army aviation bases in Iraq, for the period of April 1st 2019 to October 25th 2019. Non-probability "purposive" sample of (30) flight medics are selected from army aviation bases. The questionnaire consisted of two main parts: the demographic characteristics of air paramedics, and the second part included five axes, which are (50) paragraphs related to the knowledge of air paramedics towards emergency injuries. The researcher used the statistical program version 20 to analyze the data, and the stability of the questionnaire was measured through the pre and post

Plentiful of healthcare practice is based on a disease/treatment approach rather than a prevention one.  That is, the predominant focus is on treating existing symptoms and conditions that bring the patient to healthcare setting. There is no doubt about the significance of this approach for acute conditions, but there is some question whether this is the most efficient and effective way of distributing healthcare for increasing number of diseases and limited resources.

The evidences from everywhere have showed the profound cost benefit of prevention in healthcare practice. Healthy community, therefore, is the ultimate aim in any health services planning. The priority of care giver is shifted now to promote health and prevent

The practice of self medication is continuously increasing worldwide due to its important roles in curing minor conditions or symptoms. This study was conducted to evaluate the factors associated with self medication practice of Iraqi respondents residing in Baghdad City. This study was designed as cross sectional study in which data was collected via direct interviews with respondents using a previously prepared questionnaire. This study investigated 348 respondents from different age groups. The majority of respondents were male aged between 30-60 years, married with secondary or academic level of education and employed with accepted monthly income. The main reason for practicing self medication was previous experience with the same condi

    Streptococcus pluranimalium was first isolated in 1999. Recently, several case reports have been published that have revealed that S. pluranimalium can infect humans as well. The pathogenicity and pathophysiology of this pathogen is poorly studied and its characteristics are not well known. In this study, S. pluranimalium was first isolated and then identified from infants and children who suffered from upper respiratory infections. 90 samples were collected from nasopharyngeal cavity. Among them, 83 Streptococcus spp. isolates were identified. 3 out of which were biochemically and molecularly identified as S. pluranimalium. 16S rRNA sequencing based identification revealed that all iso

In this study the Entrance Surface Dose (ESD) received by pediatrics patients undergoing chest, abdomen and skull X-ray examinations was estimated. The study was conducted in two hospitals in Najaf city where three radiographic systems were considered. The study participants were classified into four age groups 0-1 ,  1-5 ,  5-10  and  10-15  years. Calculations were performed using exposure factors, kVp, mAs and focal-skin distance, together with patient data age. The ESD was calculated for the involved patients who underwent an Antero-posterior (AP) chest, abdomen and skull X-ray examination. The resulted data were analyzed and compared with international dose references. For all studied radiographic examinations and all X-ray mac

Objective: To evaluate the effectiveness of educational program on female students’ knowledge toward premenstrual syndrome.
Methodology: A quasi-experimental design study conducing on (140) student purposely in four secondary schools at Al-sadder city (70) student for study group and (70) for control group. The prevalence of PMS selected through American College of Obstetricians and Gynecologists (ACOG) (2015) criterias to select PMS students before program. The education program were set in four steps, the first step (pre-test) is to assess the knowledge , before the implementation of the program, the second step is implementing the program, following two steps post-test I and II between each test two weeks. Validity is determined

Due to the significance of hospital drinking water, a study was done to assess the water in three hospitals in Baghdad (Al-Yarmouk Teaching Hospital, Ibn Sina Hospital, and Ibn-Al-Nafis Hospital) for its nature and quality, compare it to other hospitals in terms of its physical, chemical, and bacterial specifications, and compare it to international standards. According to Iraqi standards from 2009 and WHO standards from 2011, Chemical factors were measured, which included pH, Total Dissolved Solids (TDS), and Calcium Ion (Ca+2). Reported readings are all within acceptable ranges for drinking water. In contrast, turbidity, total hardness (T.H.), chlorides (Cl-), magnesium (Mg+2), the number of aerobic plates (APC), total coliform (T

In this research, 152 clinical samples were collected from different hospitals in
Baghdad city, 30 isolates of Proteus spp. were identified from urine, wounds and
burns by using different bacteriological and biochemical assays. It was found that 20
(66.6%) samples were identifies as Proteus mirabilis and 10 (33.3%) samples were
Proteus vulgaris. Among the 30 isolates of Proteus spp., 18 isolates (60%) were
isolated from urine samples; 7 (23.3%) isolates from wounds samples and 5 (16.6%)
isolates from burns samples. Out of 20 isolates of P. mirabilis, 13 (65%) isolates
were from urine samples, 4 (20%) isolates were isolated from wounds samples and 3
(15%) isolates from burns. According to the gender, out of 30 Prot