This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

This research aims to examine the relationship between learning organization and behavior of work teams. The variable of the learning organization took four dimensions depending on the study (sudhartna & Li, 2004): Common cultural values ​​, communication, knowledge transfer and the characteristics of workers. The behavior of teams was identified on the basis of realizing of the respondents of their organization to work as a team where the research relied concepts applied in the study (Hakim , 2005) , and chose to research the case of a service organization for the study and relied on four dimensions of coordination , cooperation , sharing of information , the performance of the team, and was a curriculum approach and des

Most of World nations are striving to provide the necessary needs to protect their economic properties assets against natural or abnormal disasters that may be inflicted on such property and the means that used by such countries to reduce the damages is insurance, whereas insurance as a system that collects and distributes different risks into the group thus  to achieve a social symbiosis between individuals. The system works to transfer the risks from the individual to the group and then distributes the losses to all members of the group.

According to the importance of the insurance sector and the need to develop it as well as working on improving its performance, this search aims to identify the ac

The main purpose of the research is to demonstrate the importance of the insurance sector in the economy through its role in providing security for all economic sectors and thus stimulating the gross domestic product and reducing dependence on the output of the oil sector, which may expose the Iraqi economy to several problems and imbalances, I have found that there is a great weakness in the role of the insurance sector in Iraq at the level of government, companies and individuals, and the reason for this is the lack of policies supporting the insurance sector and the lack of work in the strategy of economic diversity and the decrease of security awareness by individuals so became Developing the sector to ensure the urgent need

Hedera helix L. plant belongs to the family Araliaceae that provide a host of bioactive compounds (mainly saponins) of important biological activities, like spasmolytic, secretolytic, anti-inflammatory, and antibacterial activities. Literature survey revealed that there was no previously study concerning H. helix L. which is cultivated in Iraq, so we decided to carry out this study which include extraction, isolation, purification and identification of biologically important triterpenoid saponin hederacoside C from leaves of H. helix L. Extraction of hederacoside C was carried out using two methods; in the first method maceration  was done with methanol 99.8% and in the second method soxhlet extraction wit

In this paper the specific activity of 238U, 232Th and 40K
radionuclides were determined by sodium iodide enhanced by
thallium NaI(Tl) detector and assessment the annual effective dose
in samples of powder milk from different companies such as
Almunaish, Seven Caw, Molty and Altunsa for adult available in
Baghdad markets. The specific activity of 40K has the greater value in
all the samples which is in the range of allowed levels globally that
suggested by UNSCEAR. The mean value of annual effective doses
were 0.121, 0.314775 and 0.305 mSv/y for 238U, 232Th and 40K
respectively.

Background: Determination of local bone mineral density (BMD) with cortical thickness and bone height may offer a comprehensive description of the bone the surgeon will encounter when he or she actually sets the implant. Quantitative computed tomography (CT) (i.e., quantitative interpretation of values derived from Hounsfield units with a suitable calibration procedure) is the modality of choice to determine BMD. The aim of the present clinical study is to determine the local bone density in dental implant recipient sites using computerized tomography. Material and method: The sample consisted of (72) Iraqi patients whom referred to Al-Kharkh General hospital, Spiral CT scan Department for bone quality and quantity assessment after one wee

This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

Background. Gene polymorphisms affect etanercept’s pharmacokinetics, pharmacodynamics, and side effects. This effect is evidenced by the extensive genetic variation in the drug’s targets. Objectives. This study aims to find the association between different genotypes of the promoter region of the TNF-α gene at -308G/A(rs1800629), -857C/T(rs1799724), -863 C/A(rs1800630), -1031 T/C (rs1799964), -806 C/T (rs4248158) and -376 G/A (rs1800750) and the side effects of ETN that occurred to Iraqi RA patients. Method. The trial included patients with rheumatoid arthritis who had been using ETN for at least six months. The participants were from the Baghdad Teaching Hospital Rheumatology Unit. The PCR was sequenced to determine the polymo