The importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).

Background: This research identified Streptococci spp. depending on culture, biochemistry, the VITEK technique, ability to produce biofilms, and antibiotic resistance. Aim: The goal of this study was to perform microbiological procedures to evaluate the qualitative qualities of mozzarella cheese against infective Streptococci using microbiological care. Methods: Sixty (60) mozzarella cheese samples were brought from diverse markets in Baghdad from October 2023 to December 2023 at the Zoonoses Research Unit and Veterinary Public Health Department, Veterinary Medicine College, University of Baghdad. Culture of samples on agar (MacConkey and blood) and aerobically incubated at 37°C for 48 hours. Gram staining purified colonies to

An essential component of food production is nitrogen (N). Crops waste about half of the nitrogen fertilizer input, which is then released into the atmosphere as gas emissions or polluting of aquatic groups. It is necessary to reach manufacture stages that promote world food security in the absence of compromising quality. safety of the environment. It is estimated that by 2050, N pollution levels will have risen 150% from 2010 levels, with the The agricultural sector is responsible for 60% of this growth. In this review fertilizer Nitrogen should take into account while discussing air pollution caused by gases that contain nitrogen, which might result in issues like the greenhouse effect . Nopoint pollution, the involvement of farmer manag

This paper is intended to focus on the existing relation between 'logic' and 'meaning', and how 'meaning' is looked at through logical perspective. Besides, this paper adopts simple logical symbols to represent some aspects of meaning.

    Since meaning is still regarded as a thorny area that needs further study to determine its nature and borderline, this paper proposes to resort to logic and logical rules. This paper points out how logical rules are used and how they clarify some oblique sentences. The paper also sheds light on how meaningful sentences are logically symbolized and how logic can define the borderline of meaning in an adequate manner. This paper hypothesizes that logic, l

This study aims at investigating the partial Islamic rules of preparing and distributing cartoons in order to issue an overall Islamic rul. To reach an end, descriptive and analytical approaches are adopted to clarify the nature of cartoons and other related concepts. The researcher, as well, with reference to verses of the Holy Quran, tradition (Hadith) and Islamic jurists, adopts a deductive approach to issue Islamic rules related to the industry of cartoons and it's distribution
The study consists of three sections. The first Section addresses the following issues: Definition animation; and related wordy. The second Section: Origin of Cartoon's history and it's negative and positive effects. The third Section: Islamic rules related

An annotated list based both on personal collections and on literature records, is presented for twenty species and subspecies of Chrysomelinae from Iraq. Eight of which are newly recorded, bringing the total number of species and subspecies for Iraq to 25. Localities and host data are given for most species.

An essential component of food production is nitrogen (N). Crops waste about half of the nitrogen fertilizer input, which is then released into the atmosphere as gas emissions or polluting of aquatic groups. It is necessary to reach manufacture stages that promote world food security in the absence of compromising quality. safety of the environment. It is estimated that by 2050, N pollution levels will have risen 150% from 2010 levels, with the The agricultural sector is responsible for 60% of this growth. In this review fertilizer Nitrogen should take into account while discussing air pollution caused by gases that contain nitrogen, which might result in issues like the greenhouse effect. Nopoint pollution, the involvement of farme

Biodiesel is becoming one of the most attractive alternative biofuels for petroleum-based diesel fuels. The castor plant is one of the abundant non-edible oils found in many countries. This paper aims to study Libyan castor oil and its potential for diesel conversion. Experiments were carried out in the laboratories of the Specific Center for Training in the Oil Industries in Al-Zawiya. The oil was extracted using a Soxhlet extractor and n-hexane solvent at 60 °C. Transesterification reactions were conducted in a batch reactor (a three-neck flask was used, where the middle opening carries a reflux condensation unit) at 65 °C. The methanol-to-castor oil molar ratio was 6:1, with a catalyst concentration of 1 wt.% relative to the ca

The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

Objectives: The study aims to evaluate effectiveness of health education program on health care providers’ knowledge toward immunization of children at primary health care centers in Kirkuk city.

Methodology: A quasi –experimental study design two- group (pre-test, post-test 1 and post-test 2) conducted at primary health care centers in Kirkuk city during the period from 28 October 2019 to 10 August 2020. By collecting (50) samples divided into two groups, each one (25) participant as control & study group. The study group exposed to the education program only.

Results: Results showed a clear positive