That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

Background: The novel coronavirus disease (COVID-19) is caused by Severe acute respiratory syndrome coronavirus 2 (SARS-Cov2) which utilizes angiotensin converting enzyme2 (ACE2) to invade the host cells. This membrane-bound peptidase is widely distributed in the body; its activity antagonizes the renin-angiotensin-aldosterone system (RAAS). Once SARS-Cov2 enters the cell, it causes downregulation of ACE2, resulting in the unopposed activation of RAAS. The unregulated activity of the RAAS system can deteriorate the prognosis in COVID-19 patients. A soluble form of ACE2 (sACE2) was reported to have a role in the SARS-Cov2 invasion of the susceptible cells.

Aim of the study: This study aims to inve

There is no doubt that the achievement of the manuscripts is important in a place as it is based on reviving the heritage of the Islamic nation, as well as engaging in the prophetic hadith and its sciences pride for every Muslim, and this prompted me to achieve a manuscript message that serves this aspect i.e. the science of the prophetic hadith, and in an important subject that needs to stand on Each of the people, as well as the one who cares about the science of hadith and this topic is: Explaining the hadith of the people is partners in three, to the scholar Muhammad bin Ismail, famous for the Prince Al-Sanani, mentioning his methods and evidence, and their degree of health and weakness, and the statement of what is intended of him,

The aim of this research was to indicate the opinion of the Iraqi consumer about the quality and safety of local food products, the questionnaire was included 19 questions for product quality, price, distribution and promotion as a tool to survey the opinions of 128 consumers in Baghdad, the data was analyzed by using percentage, weighted mean, and weight percent, the results obtained showed that the Iraqi consumer prefer local food products for their high quality and appropriate price, however they need attention to packaging, promotion and distribution.

It is necessary to use the means of recovery and other means that help to get rid of the effects of fatigue, as the game of badminton and the effectiveness of running 800 meters fall within the mixed system with the superiority of the anaerobic system by more than the air system, so requires the development of energy systems In proportion to the time of the match for badminton players and their travels and high performance and ability to tolerate the high level of lactic acid in the muscles and blood and increase the pain associated with the fatigue that occurs during the performance. In light of the physical and physiological processes of these actions N it should seek through training programs to develop your endurance and wind energy sys

We studied the effect of certain environmental conditions for removing heavy metal elements from contaminated aqueous solutions (Cd, Cu, Pb, Fe, Zn, Ni, Cr) using the bacterium Bacillus subtilis to appoint the optimal conditions for removal ,The best optimum temperature range for two isolate was 30-35○C while the hydrogen number for the maximum mineral removal range was 6-7. The best primary mineral removal was 100 mg/L, while the maximum removal for all minerals was obtained after 6 hrs of Cu element time and the maximum removal efficiency was obtained after 24 hrs of Cu element. The results have proved that the best aeration for maximum removal was obtained at rotation speed of 150 rpm/minute. Inoculums of 5ml/100ml which contained 1

This study was carried out to measure the percentage of heavy metals pollution in the water of the Diyala river and to measure the percentage of contamination of these elements in the leafy vegetables grown on both sides of the Diyala river, which are irrigated by the contaminated river water (celery, radish, lepidium, green onions, beta vulgaris subsp, and malva). Laboratory analysis was achieved to measure the ratio of heavy element contamination (Pb, Fe, Ni, Cd, Zn and Cr) using flame atomic absorption spectrophotometer during the summer months of July and August for the year 2017. The study showed that the elements of zinc, chromium, nickel and cadmium were high concentrations and exceeded. The maximum concentration of these

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Abstract: The research covered five chapters:       So, the first chapter definition of the research is from the introduction to the research and its importance, as the importance of the research lies in an expression of the reality of e-learning as it is one of the new patterns of the educational process and its role in enhancing communication and interconnectedness between the learners from the students ’point of view Physical Education and Sports Sciences for Girls, University of Baghdad, as for the problem The research was, and through the researcher’s acquaintance with many previous studies, references and sources, and being a student at the College of Physical Education and Sports Sciences - University of