The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th

The research aims to explain the reality and the roots of the problem financial crisis and its impact on the performance of the Amman Stock Exchange, by testing three hypotheses, the first and the second relates to the performance of the Amman Stock Exchange and its sectors before and after the financial crisis. And the third examined the relationship between indirect foreign investment and the performance of Amman Stock Exchange.
     Hypothesis testing results of the first and second pointed to the existence of statistically significant differences for the performance of the stock market in general and in particular their performance for the period before and after the financial crisis. The third hypothesis resu

The current study included the separation of three alkaloid compounds from Anastatica Hierochuntica and studied the effect of the these compounds on cancerous cells , specifically liver cancer it was found that compound number one is the most influential or inhibiting at 50 percent followed by compound number three when using concentration of 400 μg/mL.

Objective: Preparing training in a diverse style for young basketball players, and identifying the effect of training in a diverse style on some physical abilities (for young basketball players).Research methodology: the researchers chose the experimental method to know the research problem and its objectives, as it is represented by designing two equal groups, the control and the experimental, with pre- and post-tests. The study community was determined by youth basketball players for the 2023-2024 season, as the research community is (104) players, and a sample of (20) players was drawn from the youth category from Al-A'dhamiyah Sports Club, and it was chosen intentionally because they are the clubs most committed to training, as

   E-commerce is the most important result of information technology in this day and age, has resulted in the use of commercial transactions to changes in economic, social, and psychological, and produced a new type of shopping, jobs, and create new job opportunities, and changed the traditional work environment. The challenge currently facing economic units is how to transfer this technology and its integration within the community, especially after the massive developments that have occurred in the areas of commercial and congested markets units, the economic and the products and services the many and varied and intensified competition among these units to achieve a profit, leading to the emergence of e-commerce as on

Art education is one among the fundamental subjects for elementary school students, because it contributes to assembling learners’ personalities and developing their technical skills. For this reason, this research comes, which aims to understand the effect of the task groups’ strategy in developing the performance of elementary school students in art education. to realize the goal of the research, the researcher put the subsequent hypotheses:
-There is not any statistically significant difference at the amount (5%) between the typical many students between the experimental group that studied consistent with the strategy of task groups and therefore the control group that studied in keeping with the same old method that they obt

The issue of peaceful coexistence between societies is the topic of the hour, as it is one of the important issues in this era, especially in days when conflicts and conflicts abound, and even wars in the name of religion, gender, race, language, and the like. The world, so that single-mindedness and adherence to one opinion and intolerance to it became the method of dialogue in our world today, as writing in the field of peaceful coexistence, peace-building, tolerance, pluralism, and acceptance of the other is one of the new fields of knowledge in Iraq in general and in Nineveh Governorate in particular, as peaceful coexistence is one of the basic needs And necessary for the presence of individuals in societies, and it requires the achi

Soil movement resulting due unsupported excavation nearby axially loaded piles imposes significant structural troubles on geotechnical engineers especially for piles that are not designed to account for loss of lateral confinement. In this study the field excavation works of 7.0 m deep open tunnel was continuously followed up by the authors. The work is related to the project of developing the Army canal in the east of Baghdad city in Iraq. A number of selected points around the field excavation are installed on the ground surface at different horizontal distance. The elevation and coordinates of points are recorded during 23 days with excavation progress period. The field excavation process was numerically simulated by using the finite

Abstract To ensure that the distribution system has safe drinking water. It is necessary to know the residual chlorine concentrations at various points in the network. A chlorine photometer device was used to measure twenty points taken every day for a week at a selected time in the distribution system. Both pressures and flows in the network were measured using bourdon gauge and Tuf-2000H Handheld Digital ultrasonic flow meters. WaterGEMS CONNECT Edition update one software was used to simulate the flow in the network. The Baghdad water department provided the data about the network, such as the lengths of pipes, the layout of the network, and pipes diameters. The network calibrated consists of 781 pipes of different lengths and 542 juncti