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

Objective: to assess the risk factors of coronary artery disease patients.
Methodology: A non-probability (purposive) sample of (100) patients. The study population consisted of
a sample of adults from both genders whose ages were 30 years and more, and was newly diagnosed as
having CAD by coronary angiography in the cardiac catheterization unit of An Nasiriyah heart center.
Results: The result of the study showed that the most common modifiable risk factors were low HDL-C
levels (58%), smoking (53%), hypertension (46%), diabetes mellitus (34%), obesity (30%), high
triglycerides (19%), hypercholesterolemia (17%), and high LDLC (14%). All these factors were positively
and significantly associated with the development

BACKGROUND: Diabetes Mellitus is a complex chronic illness that has increased significantly around the world and is expected to affect 628 million in 2045. Undiagnosed type 2 diabetes may affect 24% - 62% of the people with diabetes; while the prevalence of prediabetes is estimated to be 470 million cases by 2030. AIM OF STUDY: To find the percentage of undiagnosed diabetes and prediabetes in a slice of people aged ≥ 45years, and relate it with age, gender, central obesity, hypertension, and family history of diabetes. METHODS: A cross sectional study that included 712 healthy individuals living in Baghdad who accepted to take part in this study and fulfilling the inclusion and exclusion criteria.

The experimental and numerical analysis was performed on pipes suffering large plastic deformation through expanding them using rigid conical shaped mandrels, with three different cone angles (15◦, 25◦, 35◦) and diameters (15, 17, 20) mm. The experimental test for the strain results investigated the expanded areas. A numerical solution of the pipes expansion process was also investigated using the commercial finite element software ANSYS. The strains were measured for each case experimentally by stamping the mesh on the pipe after expanding, then compared with Ansys results. No cracks were generated during the process with the selected angles. It can be concluded that the strain decreased with greater angles of con

Abstract : This research is a field study of international cities that hosted various events of which (Sports, Exhibitions, Scientific, Cultural) and other events, these positive impacts on the city driven by such hosts were identified. The research goal was to support hosting events to improve the hostess city and to draw future plans for further developments and to invest event’s hosting to strengthen the city’s value according to a strategic vision that looks for the future the most important conclusions are Entering events hosting is a part of urban development strategies and The most important recommendations are coordination between hosting event activities and its facilities with the infrastructure structure of the host city, its

This work investigates the properties of polyvinyl alcohol (PVA) nanocomposite films with varying multi-walled carbon nanotube (MWCNT) content, ranging from 2 to 8 wt.%. The films were prepared using a solution casting method and characterized using UV-visible spectroscopy, optical microscopy, X-ray diffraction, and tensile tests. The prepared PVA/MWCNT nanocomposite films exhibited optical band gap values ranging from 3.5 eV to 5.3 eV. XRD analysis confirmed the semi-crystalline nature of these nanocomposites. Mechanical properties, including hardness, yield strength, ultimate tensile strength, and Young's modulus, were enhanced by increasing MWCNT content by up to 8%. Contact angle measurements showed an increase in hydrophobicity with in

Evaluation of the Antibacterial Efficacy of Electrolyzed Oxidizing Water as an Irrigant against Enterococcus faecalis (An In vitro Study), Noor A Khait*, Muna Saleem Kalaf