The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

Abstract

The open budget means everyone in the society can get information about the government budget in order to watch the governmental works. The aim of the research is to study the concepts of open budget, its advantage, limitations, role of supporting the transparency and questioning the administrative and financial corruption. Thus reflects positively on the national economy by providing governmental information to all users whether they are individuals or belong to the political class, or any other governmental or nongovernmental organizations which are interested in these information.

In order to achieve the objectives of the research aims, we make questionnaire to see aca

Resulted in scientific and technological developments to the emergence of changes in the educational process and methods of teaching modern formats commensurate with the level of mental retardation. Which called for educational institutions, including the University of Baghdad / College of Fine Arts to urge and guide researchers to study and follow-up of recent developments in the educational process in order to develop in the fine arts in general and technical education in particular being play an important role in achieving educational goals. The educational methods of modern educational require effort-intensive and advanced for the development of technical skills among students, and thus worked researcher to employ computer technology

Background: The marginal adaptation has a key role in the success and longevity of the fixed dental restoration, which is affected by the impression and the fabrication techniques .The objective of this in vitro study was to evaluate and compare the marginal fitness of lithium disilicate crowns using two different digital impression techniques (direct and indirect techniques) and two different fabrication techniques (CAD/CAM and Press techniques). Materials and Methods: Thirty two sound upper first premolar teeth of comparable size extracted for orthodontic reason were selected in this study .Standardized preparation of all teeth samples were carried out with modified dental surveyor to receive all ceramic crown restoration with 1 mm deep

An integrated lithofacies and mineralogical assemblage was used to describe a depositional model and sequence stratigraphic framework of the Maastrichtian–Danian succession in the Western Desert of Iraq and eastern Jordan. Fifteen lithofacies types were grouped into three associations recognized in a distally steepened ramp characterized by an apparent, distinct increase in a gradient paleobathymetric deepening westward. The clay and nonclay minerals are dominated by smectite and palygorskite, with trace amounts of kaolinite, sepiolite, illite and chlorite. Meanwhile, quartz, calcite, dolomite, opal CT (Cristobalite - Tridymite), and apatite are the main nonclay minerals. The widely dominated smectite in the Western Phosphatic Basin of Ir

Recent reports provided evidence that epithelial to mesenchymal transition (EMT) and some matrix metalloproteinases (MMPs) contribute to the invasion and metastasis of cancer cells. This study investigated the expression pattern of some EMT markers (E-cadherin and Vimentin) and some MMPs (MMP-2 and MMP-9) in transitional cell carcinoma (TCC). Fifty five paraffin embedded biopsies were included in this study. Expression pattern of E-cadherin and Vimentin was evaluated by immunohistochemistry while cytoplasmic mRNA expression of both MMP-2 and MMP-9 were determined by in situ hybridization. The expression of all markers were significantly increased with the increase of patient's age (? 50 years), and furthermore an increase in men expression

The aim of the research is to study the effect of the roundhouse strategy on the achievement of fifth grade secondary school in physics and their pivotal thinking. The experiment has been applied for obtaining the data, which were processed statistically using the Statistical Package for Social Sciences, the results revealed that the students of the experimental group who studied using the roundhouse strategy was superior to the students of the control group who studied in the traditional method in the achievement exam. The results also show that there are statistically significant differences between the mean scores of the students of the experimental group and the control group in the pivotal thinking exam, in favor of the experimental gr

Soft red winter wheat (SRW) is characterized by high yield and relatively low protein content. In Kentucky, there is growing demand from local artisan bread bakers for regionally produced flour, requiring production of grain with increased protein content and/or strength. The objective of this two-year field experiment was to evaluate the effect of nitrogen (N) management on five cultivars of winter wheat on yield and bread baking quality traits of modern and landrace SRW cultivars (Triticum aestivum L.). All five cultivars were evaluated using two N application rates in conventional and organic production systems. All traits measured were significantly affected by the agricultural production system and N rate, although plant height

This study investigated the prevalence of oqxA and oqxB genes and their effective roles in the development of multidrug resistant (MDR) phenotype among clinical isolates of Klebsiella pneumoniae. Out of 150 clinical samples, 50 (33%) isolates were recognized as K. pneumoniae according to the morphological and biochemical properties. The minimum inhibitory concentrations (MICs) assay revealed that the resistance values of the isolates were 43 (86%) against ceftriaxone (4- ≥64 µg/ml), 42 (84%) against ceftazidime (16- ≥64 µg/ml), 41 (82%) against cefepime (≥16 µg/ml), 21 (42%) against ertapenem (≥8 µg/ml), 18 (36%) against imipenem (4- ≥16 µg/ml), 15 (30%) aga