If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i

An experiment was conducted using pots (capacity of 4 kg soil/pot) in the glasshouse of Biology Dept. College of Education (Ibn Al-Haitham) University of Baghdad during 2008-2009 growing season, in order to determine the effect of different levels of urea fertilizer (Zero, 0.1, 0.2, 0.4 gm/4 kg soil in pot) these equal to (Zero, 100,200,400 kg/ha) and different levels of superphosphate fertilizer (Zero, 0.1, 0.2 gm/4kg soil in pot), these equal to (Zero, 100,200 kg/ha) on some morphological and physiological characteristics of fenugreek plant. This experiment was conducted using Completely Randomized Design (CRD) with three replications and the experiment included (36) pots. Results indicated clear increase in all studied characteristics wi

The impact of exposure to different sizes of particulate matter (PM1, PM2.5, PM7, and PM10) was evaluated in  Babylon concrete plant workers who had been exposed to concrete dust for at least 10 years.  The effects of  these particles on the hematological parameters, malondialdehyde (MDA) levels, and  antioxidant enzymes (catalase and glutathione peroxidase ) were examined. The results exhibited that the levels of PM2.5 and PM10 were higher than the acceptable limits approved by the National Ambient Air Quality Standards (NAAQS). The blood parameters, namely white blood cells (WBC), red blood cell (RBC) and platelets counts, demonstrated non-significant differences between workers exposed to the PM as compared to the control gro

Staphylococcus aureus is one of the common causative agents of infections, from asymptomatic carriers to healthy individuals. It can colonize anterior nares of carriers with a high capability to resist different antibiotics. Students are susceptible to bacterial infection due to some factors, including poor health habits and surrounding school conditions. This study screened the rate of vancomycin- and methicillin- resistant Staphylococcus aureus nose carriers among secondary students in rural and urban schools and its association with some sociodemographic factors. The study sample included 300 male/female students aged 15-20 years from 12 schools of rural and urban areas during the period from November 2020 till May 2021. It was fo

Background: Toxoplasmosis is a very common infection caused by the obligate intracellular protozoan parasite. This parasite is called Toxoplasma gondii widely distributed around the world . Toxoplasma gondii can be vertically transmitted to the fetus during pregnancy and may cause wide range of clinical manifestations in the offspring.

Objective: To determine seroprevalence Immunoglobulin G (IgG) and Immunoglobulin M  (IgM ) to toxoplasma gondii among pregnant women and to identify the risk factors.

Type of the study: A cross-sectional study.

Methods: A total of 110 blood samples of pregnant women were collected from

Background: Recurrent Aphthous Stomatitis (RAS) is the most common painful oral mucosal disease, affecting approximately 20% of the population. RAS presents with a wide spectrum of severity ranging from a minor nuisance to complete debility. Many of factors thought to have been involved in its etiology; that might have at the same time a direct or indirect impact upon oxidant/antioxidant system and trigger free radicals production. The aim of this study was to determine the possible association of oxidant/total antioxidant status and recurrent aphthous stomatitis (RAS). Subjects, materials and methods: The study consisted of thirty patients with recurrent aphthous stomatitis and thirty healthy controls from which saliva and blood samples we

The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.

Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte

Abstract

The current research aims to identify the effect of the idea filtering strategy on the achievement of second-intermediate school female students in science. The two researchers adopted the experimental method and the experimental design with partial control in the two groups (experimental group and control group). The two researchers applied the research experience to a sample of students of the second intermediate grade in the school Martyrs of (Jiser  Al Aimma for Girls) affiliated with the Baghdad Education Directorate / Rusafa /1 for the academic year (2021/2022), which was chosen intentionally. The number of female students in the research sample was (70) students, with (35) students for the ex