Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

Objective: To suggest a weighted measure to diagnose the reasons for the low student success ratios in mathematics concerning the third grade of intermediate schools in light of components educational system represented by: [Students, Teachers, Curriculum, and Environmental reasons (others reasons)] assuming differentiated and interrelated components, Also the effectiveness forming of these components according to the gender variable. Methods: Data collection tools were prepared by constructing two questionnaires for each of (Students and Teachers), which included a number of items that involved some domains for studied components of educational system, which demonstrated a high level of validity and reliability in the pilot study, in addi

The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

Background: The posterior slope of the articular eminence of completely edentulous patients compared to patients with maintained occlusion shows significant flattening. This study aimed to correlate between the flattening of the posterior slope of the articular eminence, with dental status, age, genders, on both sides using computed tomography. Materials and Methods: The sample of the present study was a total of 117 Iraqi subjects, who admitted to the maxillofacial department at Al-Sadr Teaching Hospital in Al-Najaf city. The examination was performed on CT scanner; the eminence inclination was measured in two methods using sagittal section. Results: Clinically, the inclination of articular eminence was higher in edentulous subjects than i

The study aimed to know the degree to which Islamic education teachers employ the strategy of directed discovery in teaching to develop higher thinking skills (analysis, synthesis, and evaluation) among sixth-grade students at the basic stage in East Nile Province, Khartoum State - Sudan. The researcher used the descriptive-analytical method, and adopted a questionnaire that consisted of (15) indicators representing the skills of analysis, synthesis, and evaluation as a tool of the study. A random sample of (175) Islamic education teachers was selected, from the Department of Basic Education. The data were analyzed according to the Statistical Packages for Social Sciences (SPSS) program, and the results of the study have shown that the u

ان وضع معايير دولية محاسبية على شكل نماذج وارشادات عامة تؤدي باصحاب القرارات الاقتصادية استخدام معايير المحاسبة الدولية عند اعداد وتجهيز القوائم والبيانات المالية اصبح مطلب اساسي وضرورة ملحة لمختلف الاطراف في المجتمع الحالي فهذه المعايير قد اثمرت في معالجة الامور المحاسبية على الصعيد المحلي والاقليمي والدولي. وان عدد كبير من الدول اعتمدت هذه المعايير فقد تجاوزت 150 بلدا. مما نتج عنه ازالة الفوارق الكث

The historic cities in the Arab and Islamic world (including the cities of the holy shrines in Iraq) suffer from many and varied problems and most notably it is clear in its origin functional structure. It had been transformed from a basic place to live for a few thousand of the population to the center or part of the main center of large city populations of more than one million. Functional structure of the ancient city have been change with the beginning of the twentieth century and accelerated rate of change in the second half of the last century. The research aims to analyze the problems of the historic centers of holy cities and analyze the methods of dealing with these problems, leading to discrimination method could be the

     Magnesium oxide nanoparticles (MgO NPs) were synthesized by a green method using the peels of Persimmon extract as the reducing agent , magnesium nitrate, and NaOH. This method is eco-friendly and non-toxic. In this study, an ultrasound device was used to reduce the particle size, with the impact on the energy gap was set at the beginning at 5.39 eV and then turned to 4.10 eV. The morphological analysis using atomic force microscopy (AFM)  showed that the grain size for MgO NPs was 67.70 nm which became 42.33 nm after the use of the ultrasound. The shape of the particles was almost spherical and became cylindrical.  In addition the Field-Emission Scanning Electron Microscopy (FESEM) analysis sh

Volumetric Modulated Arc Therapy (VMAT) and Intensity Modulated Radiation Therapy (IMRT) are comparable for nasopharyngeal cancerous radiation therapy. This research intends to analyze the high-quality plan using accomplishment, conformance, and homogeneity criteria.

The study involved 40 patients with a postnasal cancerous tumor. The patients underwent computed tomography (CT) simulation to scan the anatomical details of the patients' heads. Then, their data was forwarded to the treatment planning system (TPS) workstation for IMRT and VMAT planning. The plans were evaluated using the IOA, HI, and CI indices.

The nasopharynx coverage results consist of the GTV and PTV at 95%. The statistical study reveals that VMAT provides