That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

Abstract This research deals with the Al-Tossy contribution Islamic government and explain the directions of early shiaa political thoughts and knowing the opinions of Al-Shakh Al- Tossy in the Islamic Government

This research aims to demonstrate the nature and concept of the Corona pandemic, its implications for the global economy, and the management and performance of companies in particular. Additionally, the research intends to measure the impact of the Corona pandemic on companies' financial performance. Listed on the Iraqi Stock Exchange, which has finished compiling its year-end financial statements for 2019-2020. The investigation arrived at several findings, the most significant of which was that most businesses were not prepared for such a crisis technologically or to develop human resources to deal with this pandemic. In addition, most companies experienced a decrease in their financial performance as a direct result of the Corona pandemi

Purpose: clarify the integrative relationship of strategic leadership skills and effective management and the role of those skills combined or individually in achieving effective management.

Research design: The researchers used the quantitative method by surveying a class sample from the heads of the executive departments in a group of Iraqi private banks, consisting of (106) individuals according to the (VUCA Prime) methodology for effective management and the ten skills model for Johansen. The questionnaire was analyzed using a model of the structural equation.

Findings: The most prominent results of the research were the presence of a weak ro

     This research aims to study the effect of different pH values on the growth of CdTe nanoparticles during specific times. The reflux method has been used as a method for preparing CdTe quantum dots. A difference in absorbance and intensities of peaks at pH 10.5 and 11.5 was observed during the reaction period. The growth rate of the NPs (nucleation) was irregular at low pH values. Optical examinations showed that the best growth rate of NPs was at pH value 12.

mucosal secretions as well as in secondary granules of polymorphonuclear leukocytes. Anti-Elastase antibodies, anti-Lactoferrin antibodies,anti-Cathapsin G antibodies and anti-Lysozyme antibodies, which belong to Perinuclear Anti-Neutrophil Cytoplasmic Antibodies(pANCA) have been described in several immunomediated diseases, including Rheumatoid Arthritis .
Objectives: Investigate the prevalence of anti-Elastase antibodies, anti-Lactoferrin antibodies,anti-Cathapsin G antibodies , anti- Lysozyme antibodies and rheumatoid factor in patients with rheumatoid arthritis in comparison to healthy control.
Patients &Methods: The study involved 40 Rheumatoid Arthritis patients who were referred to Immunolog

Several specimens of the avocet, Recurvirostra avocetta L. are found infected with
Himantocestus gigantivcus sp. nov. ( Cestoda , Diploposthidae) . This cestode is related to H.
blanksoni Ukoli 1965 but easily differentiated from it in having longer and wider strobila,
larger size of testes but lesser in number, cirrus situated in the middle of mature segment
histead of anterior third and slightly posterior to the middle in gravid segment instead of the
middle , ovary and vitelline gland are larger , and the uterus has more branches.