Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process settling accounts with these companies. The research has come to the most important set of conclusions.1.That contracts with foreign oil companies contracting for work in Iraq has created a new resource for the general budget of the state by imposing taxes and fees on the income of these companies, which provide sufficient funding sources to cover the overhead of the State.2.Iraq is one of the oil countries, which occupies a leading position among Arab and international oil-producing countries of the magnitude of the reserves position of the oil sector is one of the most important pillars of the Iraqi economy to being an important source of attracting foreign to work in Iraq, the oil companies, which contribute to the development and reconstruction of the national economy, with the introduction of modern technologies in the the oil industry.3.The income tax on foreign oil companies contracting for work in Iraq Law No. (19) for the year 2010 and instructed No. (5)- for the year 2011 began for the purpose of supporting the national economy and the submission of income earned in Iraq to foreign oil companies and its sub-contractors in the production and extraction of oil and gas income tax.Recommended Find the need in the future to promote cooperation with international oil companies and oil service companies in all oil activities through cooperation and participation agreements and contracted to gain access to Iraq's strategic objectives for the purpose of providing new resources to finance the state budget as well as the need to take advantage of good global technical expertise and technology of modern provided by oil companies foreign operating in Iraq
Measurements of radon gas concentrations were carried out for 12 soil samples at 3 sampling depths (surface, 5 cm and 10 cm) collected from (4) locations in south Baghdad suburbs (Bu'aitha) using solid state nuclear track detector CR-39 and sealed can technique. Radon concentrations for surface samples were ranged from 402.2 to 1538.4 Bq.m-3 with an average 994.4 Bq.m-3. Whereas, radon concentration was ranged from 813.1to 2050.4 Bq.m-3 and from 1309.8 to 4626. 1Bq.m-3 with an average values of 1359.8 Bq.m-3 and 2338.3 Bq.m-3 for 5 cm and 10 cm depths respectively. Maximum radon level was found at the location near to the river (site S4) while the minimum radon level was f
... Show MoreBackground: Oral lichen planus (OLP) is a chronic immunologic disease. The etiology of OLP is unknown, viral antigens (for example EBV) have been proposed as etiologic agents. OLP may get transformation to malignancy so research on the presence of these in OLP lesions seems to be necessary. The aim of this study was to evaluate EBV expression immunohistochemically in OLP. Materials and Methods: Tissue specimens of 30 formalin fixed, paraffin-embedded tissue Blocks histologically diagnosed oral lichen planus was performed to evaluate EBV expression. Results: Expression of EBV was detected in epithelium of (46.6%) in the study samples in (OLP). no statistically significant correlation was found with clinical parameters except for a significan
... Show MoreBackground:- Endometriosis is a common chronic gynecological disorder characterized by the presence and proliferation of functional endometrial gland and stroma outside the uterine cavity, affecting approximately 10% of reproductive age women. Il-6 level increased in the patient with endometriosis.
Objective:- Evaluate the correlation of IL-6 levels with the degree of severity of endometriosis
Patients and methods:- In this study, 84 samples 51women with endometriosis (20 newly diagnosed and 31 treated cases) and 33 of healthy control group, were collected starting from November 2011 to end of January 2012, to investigate the IL-6 serum level by using ELISA kit.
Results :- Endometriosis patients mainly presented at the age betwe
Microalgae widely used for bioremediation of inorganic (NH4and PO4) nutrients as single isolates. This study aims to use a mix microalgae isolated from Dijlah river for bioremediation of municipal waste water .The experiments had been start with two different concentrations of nutrients. NH4-N values were 23.4 and 31.7mg/l, phosphorus PO4-P 6.7and 10.7 mg/ l and BOD5 were 66 and 83 mg/l. both cycles of treatment showed complete removal for NH 4-N and PO4-P levels after treatment were 1.7 and 0.7 mg/l for both of treatment cycle .Biological oxygen demand reduced to lowest value were18.9 in 2nd cycle while in 1st cycle of treatment reduced to21.3mg/l.The results showed that mix microalgae have the ability to remove nutrients and organic po
... Show MoreBackground: The altered status of some essential trace elements observed in diabetes could have deleterious influences on the health of the diabetics. Objectives: To estimate and study the potential role of serum Selenium in type 1, type 2 diabetics and healthy subjects; and its relation with lipid profile and glycemic index. Methods: A case control designed study was carried out at the National Diabetes Center (NDC) / Al-Mustansiria University; on a total of 94 participants formed of 32 type 1 diabetics, 32 type 2 diabetics and 30 healthy control participants. Data collected about age, sex and BMI; also, blood samples examined for FPG, HbA1C, serum total cholesterol, HDL cholesterol, non-HDL cholesterol, serum triglyceride and sera were
... Show MoreBackground: Widal test and blood culture together must be depended to diagnosis of typhoid fever.
The research aims to demonstrate the role of organizational justice as an independent variable in influencing the achievement of development of the sense of psychological ownership of workers as a dependent variable. The current research variables were distinguished as being effective variables in terms of the field and affecting the achievement of success for organizations. In order to achieve this goal, it was applied on a sample of employees in the Iraqi Ministry of Transport employees, whose number reached (84) individuals, and the data were collected through the questionnaire as a main tool, to come out with a set of conclusions that contribute to raising the levels of the researched company, and based on the importance of the
... Show MoreABSTRACT: BACKGROUND: Infantile haemangioma one of the most common tumour of new borns , a safe and effective treatment options are under ongoing research . OBJECTIVE: The authors show the effectiveness and safety of low dose propranolol as a method for infantile haemangioma treatment . METHOD: In this study twenty- four patients with infantile haemangioma in different anatomical locations were treated with oral propranolol and the result were assessed in a retrospective analysis of the results patients were kept on 0.25 mg/kg/day for one month , then on 0.5mg/kg/day in 2 divided doses for another one month , in the third month the dose will be increased to 1 mg/kg/day in 2 divided doses , then the propranolol were given in a maintenance do
... Show MoreSomerset Maugham is known mainly as a novelist . This paper presents Maugham the dramatist . Many critics have found him a promising dramatist . He has written 30 plays , then he turns his back upon the theater and writes his autobiographical and most successful novel Of Human Bondage ( 1915) .
Maugham's writing is clear , precise , and simple . He is described as a realist who is keenly aware of human nature , its concentration and frustration . His only tragedy A Man of Honour is a play in 4 acts . This paper concentrates mainly on this play to show Maugham as a dramatist and to show his concept of " honour " .
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