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

This work focused on anthropogenic influences of the trace metals distribution in the soils of Kirkuk city. Sequential extraction technique was used to determine the distribution of the chemical fractions of Ag, Cd, Co, Cu, Ni, Pb, Zn, As, Cr and V in soil of Kirkuk city. This area is affected mainly by burning oil trash. Results show that these heavy metals were primarily restricted to surface horizons and mostly associated with the residual fraction (28.8 – 50%). The remnant fractions (13.8 – 33.1%) linked to the organic matter, 7.9 – 27.2% was bound to Fe-Mn oxide, 0.7 – 27.9 was bound to carbonate. Only a small amount of the total metals in the soil is exchangeable (0.5 – 4.2%) and water soluble (0 – 4.1%) fractions.

Background: The early detection of oral cancers gives the greatest chance of curing and the delay in presentation has a significant impact on the associated morbidity and mortality. The lack of general dental practitioners (GDP) knowledge in early cancer detection has been shown to contribute to delays in referral and treatment. The aim of this study was to investigate the oral cancer awareness among a group of GDP by assessing their knowledge of detection and prevention of oral cancer. Materials and methods: A questionnaire based study was designed. The questionnaire was delivered to 200 GDP assessing oral examination method, knowledge of oral cancer risk factors, clinical appearance and the most common site, point of referral and requests

The risk assessment for three pipelines belonging to the Basra Oil Company (X1, X2, X3), to develop an appropriate risk mitigation plan for each pipeline to address all high risks. Corrosion risks were assessed using a 5 * 5 matrix. Now, the risk assessment for X1 showed that the POF for internal corrosion is 5, which means that its risk is high due to salinity and the presence of CO, H2S and POF for external corrosion is 1 less than the corrosion, while for Flowline X2 the probability of internal corrosion is 4 and external is 4 because there is no Cathodic protection applied due to CO2, H2S and Flowline X3 have 8 leaks due to internal corrosion so the hazard rating was very high 5 and could be due to salinity, CO2, fluid flow rate

Safety programmes are considered one of the means to protect workers from different accidents and injuries and also to protect all assets including machines equipment and various materials. In spite of world state interests in occupational safety, this subject didn't get the required attention by senior staff of management at most of our country construction factories and the application of safety programmes still limited and in active. In order to a achieve the goal of the study, scientific method has been pursued to obtain the necessary information related to this study through tours to related companies and their construction factories and review literature that deal with occupational safety subject and their programmes and cost, in a

The Middle Cenomanian-Early Turonian Mishrif Formation includes important carbonate reservoirs in Iraq and some other surrounding countries due to their high reservoir quality and wide geological extension. The 2D models of this study for facies, effective porosity and water saturation indicate the vertical and lateral heterogeneity of the Mishrif Formation reservoir properties in the Majnoon oil field. Construction of 2D reservoir model of the Mishrif Formation to explain the distribution of facies and petrophysical properties (effective porosity and water saturation) by using RockWorks software. The increase of effective porosity is attributed to the presence of shoal facies.The high water saturation is attributed to the existence of rest

Shiranish formation has been divided into two microfacies units: 1-Marly biowacke stone facies 2-Biogenic pack stone facies These microfacies reflected marine deep shelf margin in the upper part of the formation, the lower part was deeper. 238 slides were investigated depending on Mineralogical, compositional and Biological processes, which reflect deep shelf margin at upper part of the formation, but at the lower part open sea environment. The age of the formation is estimated depending on the recognized biostratigraphic zone using the index fossils to be Upper- Middle Maestrichtian.

Solanum americanum is a new annual shrubby plant seen recently in fields and gardens of Baghdad city. A new species is described and illustrated, inhabit wet or semi dry places and have consequently a mesophytic habit. A detailed morphological study of the stems, leaves, Inflorescence, flower, male and female reproductive organs and fruits has been done, revealed several interesting taxonomic characteristics, which have not previously been studied in Iraq. Also, anatomical studies reveals constant taxonomical characteristics such as the presence of anthocayanine in outer row of epidermis, distinct chlorenchyma in whole cortex, the wide pith of stems, and presence of distinct mesophyll that differentiated into palisade layer and spongy laye

The kestrel Falco tinnunculus specimens coIldeted in Iraq are found infected with one or more species of the following helminthes; Physaloptera alata (Nematoda), Cladataenia globifera (Cestoda), Prosthogonimus cuneatus (Trernatoda), and Sphaeriorostris sp. (Acanthocephala) with a total infection rate of 30.56%. The results are compared and discussed with the pertinent literature.