The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

APDBN Rashid, Review of International Geographical Education Online (RIGEO), 2021

Water has a great self-generating capacity that can neutralize the polluting interventions carried out by humans. However, if human activities continue this uncontrolled and unsustainable exploitation of this resource, this regenerating capacity shall fail and it will be jeopardized definitively. Shatt Al-Arab River in South of Iraq. It has an active role in providing water for irrigation, industry, domestic use and a commercial gateway to Iraq. in the last five years Shatt Al-Arab suffered from a rise in pollutants due to the severe decline in sewage networks, irregular networks and pesticide products, as well as the outputs of factories and companies that find their way to water sources and lead to a widespread collapse of water quality.

Purpose/ to build clear perceptions about the level of the effects of organizational failures on the competitiveness of dairy factories and the role of dynamic knowledge capabilities in minimizing these impacts

Mythology/ Design approach Use deduction approach, the research was conducted in four dairy factories in Baghdad (Abu Ghraib, Agriculture, Halal and Ayon Al-Rafidain). It was applied to a sample of (155) individuals representing a sample of the research community from factory owners, managers, Engineers, technicians and experienced workers in the dairy industry. The questionnaire was used as a main tool for collecting data, information and statistical tools in the extraction, testing and analysis o

Background: The level of parent education has an important role in making decision about their children oral hygiene.<br />Material and methods: A cross sectional descriptive study was conducted in Baghdad city, the total sample include 569 preschool children (318 males and 251females) aged 5-years, they were randomly selected from different kindergartens. For measuring oral cleanliness gingival condition and dental stain, Plaque index by Silness and Lِe gingival index by Lِe and Silness and stain index by Leung were used respectively.<br />Results: Results showed that the mean plaque index was (0.68 ± 0.018) results reveal a high prevalence of gingival inflammation (77%)with mild type was found to be the predominant, as m

Background: Hepatitis B is a potentially life-threatening liver infection which is caused by the hepatitis B virus. Universal testing of hepatitis B virus of pregnant women already occurs in many parts of the world, but still suboptimal in resource-limited settings.
Objectives: To find the seroprevalence of hepatitis B s antigen in pregnant women visiting primary health care centers in Baghdad Al-Jadeda health sector that belongs to Baghdad Al-Rusafa health directorate and to determine the effect of some social and obstetrical factors in the infected women.
Patients and Methods: A retrospective cross-sectional study carried on 6975 records of pregnant women visited primary health care centers from 1st of January 2016 to 30th of Jun