The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

Background: White spot lesions are esthetic problems caused by subsurface enamel demineralization that seen as white opacity. Aim of the study: This study aimed to evaluate and to compare the color change after the treatment of the white spot lesions with resin ‹nϔ‹Žtrƒt‹on and micro abrasion. Materials and Methods: rt‹ϔ‹…‹ƒŽ white spot lesions were generated on 48 premolar teeth by the use of a demineralization solution. The teeth were randomly divided using the Diagnodent into three study groups (16 teeth for each group) depending on the depth of the induced lesions: outer enamel, inner enamel and outer dentine. Then each group was fatherly subdivided into two groups (8 teeth for each group) the ϔ‹rst group was treated wit

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

Background: White spot lesion considered as irreversible tooth demineralization presenting challenge to orthodontists during treatment schedules, fluoride was the most successfully used measure to overcome this challenge. Materials and method: A total of forty sound human permanent premolars were used in the present study and categorized into four groups, in one group the teeth were bonded with stainless steel brackets using Resin-modified glass ionomer cement (RMGIC) and the other three groups the teeth were bonded with light cured composite Resilience® (Ortho technology Co., USA). Group A; Acidulated phosphate fluoride (APF) topical gel (Mfg by DEEPAK PRODUCTS, INC, USA), fluoride ion 1.23% applied on examine area for four minute. Gro

Background: Echocardiography has an important role to follow up patients with Iatrogenic atrial septaldefect (IASD) and after Catheter ablation during electro-physiological study.Objectives: evaluating the impact of non-invasive Transthoracic Echocardiography (TTE) parameters(LAVI, LVEF, ASD size and E/e`) post radiofrequency ablation of left atrial arrhythmia.Patients and methods: for the evaluation of the atrial septal defect, a transthoracic echocardiography(TTE) was used in patients who underwent left atrial arrhythmia ablation, enrolled in prospective studyin the Iraqi center for cardiac diseases, in cooperation with university of Baghdad /college of medicineResults: The outcomes of the present study were assessed according to

Cerebellum (cb) is the most important and sensitive part of the central nervous system (CNS) after cerebrum. The exposure to any infection during embryogenesis produces abnormalities in the cerebellum function and morphology that effect on behavioral of offspring later. In the present study we used 30 mature female pregnant albino rats divided in to three groups, each group contain 10 females: G1 was considered the control group received D.W only, while G2 group treated orally with (2mg/kg /day) suspension of silver nanoparticles (AgNPs) and G3 group treated orally with (20mg/kg/day) AgNPs. The embryos retrieved in different embryonic days from ED12 to ED21. In this study morphometric analysis was measured in the developing albino rats cere

Background: Chronic periodontitis (CP) is greatly prevalent condition of inflammatory behavior. Salivary biomarker total antioxidants capacity (T-AOC) status, may be related to both periodontal condition and oral hygiene. Aims of the study: To assess the level of salivary T-AOC of patients with chronic periodontitis in comparison to healthy control and to correlate between the level of this marker with the clinical periodontal parameters (plaque index (PLI), gingival index (GI), bleeding on probing (BOP), probing pocket depth (PPD), and clinical attachment level (CAL)). Materials and Methods: Ninety subjects of males and females with an age ranged between (35-55) years were participated in this study. Participants were divided into two grou

Schizophrenic patients who are at great risk of relapse are characterized by non-compliance,
denial of illness and need for treatment and no contact with family. So, the prevention of relapse
and readmission to hospital are crucial in mental health practice.
The present study is a descriptive-analytical study that was carried out from November 2nd
2006 through the end of 20 of April 2008.
Objectives: To assess the associated factors with the risk of relapse in schizophrenic patients at
psychiatric hospitals in Baghdad city.
Methodology: A purposive "non-probability" sample of (50) schizophrenic patient who hasd
relapsed was involved in the present study. Data were collected through the use of the constructed
qu

One of the key molecules in the conversion of sphingosine to sphingosine-1- phosphate is SPHK-1, also known as Sphingosine Kinase 1 (SPHK-1). Sphingosine-1-phosphate (S1P) is a lipid that acts as a signaling molecule and plays an essential role in inflammatory and immunomodulatory responses. S1P has recently been identified as a mediator and a biomarker in inflammatory bone diseases such as osteoporosis and inflammatory osteolysis based on the biological effects of S1P in osteoclastic and osteoblastic cells and immune cells. According to recent research, S1P may play a role in the pathogenesis of periodontitis, an inflammatory bone-destructive condition. This study assesses the salivary level SPHK-1 in periodontitis and its correlat