The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

The research aims to identify the effectiveness of violence by parents in the consolidation of positive values among students. Additionally, the research aims to identify the differences in violence levels among students regarding their gender (males & females). The study was limited to the intermediate school students in Baghdad city / Karkh2 for the academic year 2017-2018. The results showed that males are more violent than females do and that discrimination led to experience violence more than other methods. The researcher recommends the need to create a positive atmosphere within the school context. For future studies, the researcher suggests conducting a study to identify the violence and its relation to some personal character

Back ground: Oral lichen planus is a chronic inflammatory disease that affects the mucous membrane of the mouth. Several researchers suggest that oxidative stress is implicated in the pathogenesis of this disorder. It has been hypothesized that melatonin is powerful anti-oxidants and can easily cross the cell membrane and is considered a free radical scavenger of Hydroxid, Oxygen and Nitrogen dioxide, cortisol as a stress hormone and the immunoglobulin A as first line of defense and protection to the mucous membrane of the mouth are interrelated factors for the emergence of oral lichen planus. Aim of this study was to evaluate the level of melatonin, Cortisol and IgA in saliva of patients with oral lichen planus lesions in comparison with p

A simile is a figure of speech that draws resemblance with the help of the words such as (like) or any other closer in meaning word. The present paper deals with the theme of a simile in the poetry of Khwaju Kermani, a truly great Persian poet. 

Besides being a great poet, Khwaju Kermani was also a fine professor of sciences. He was, also, known by his ghazals in which he imitated and was influenced by two of the most immense poets (Saadi) and (Hakim Sanai).

The search for knowledge, the pursue of studies and interpretation are among the main themes of Khwaju Kermani’s poetry. He uses ghazals to express love and longing in a mystical manner.

The present paper discusses the poet’s life, ethics and works.&n

Systemic lupus erythematosus (SLE) is a chronic, autoimmune disease, with a wide range of clinical symptoms. Some studies have indicated the association between RANKL, Sclerostin, PD-1, and vitamin D concentrations and the pathogenesis of SLE. The current study aimed to evaluate the role of RANKL, Sclerostin, PD-1 and vitamin D in the pathogenesis of SLE. The study included 180 females diagnosed SLE patients and healthy control (60 females as early diagnosed patients without treatment, 60 females as patients under treatment with (prednisolone, and hydroxychloroquine), and 60 females healthy as a control group, with ages ranging from 20 to 45 years. The serum concentration levels of RANKL, Sclerostin, PD-1 and vitamin D were assessed by E

In this article our goal is mixing ARMA models with EGARCH models and composing a mixed model ARMA(R,M)-EGARCH(Q,P) with two steps, the first step includes modeling the data series by using EGARCH model alone interspersed with steps of detecting the heteroscedasticity effect and estimating  the model's parameters and check the adequacy of the model. Also we are predicting the conditional variance and verifying it's convergence to the unconditional variance value. The second step includes mixing ARMA with EGARCH and using the mixed (composite) model in modeling time series data and predict future values then asses the prediction ability of the proposed model by using prediction error criterions.

This  research aimes to expose the levels of geometrical thinking among the students of mathematic department in Basic Education College at AL-Mustansiriyah University throughout their respondes on the test of  geometrical thinking which consists (50) multi- choice items  distributed on the first four levels of Van Hiele ( recognition – analysis – ordering – deduction ).

The validity and the reliability of the test have been investigated. Besides, the difficulty and its discrimination have been measured. The activity of the wrong variables has been measured.

The test has been applied on (180) male and female students of the first, second and third grades.

Background: Stress urinary incontinence is a frequent urological disease in women; it has a great influence on an individual’s wellbeing and places a significant economic strain on any health service. The placement of urodynamic diagnostic tests in the evaluation route is an important clinical research concern in this field.

Objective: to find out whether the duration of stress urinary incontinence is associated with the finding of bladder outlet obstruction in urodynamic study or not.

Subjects and Methods: A descriptive study. With enrolled female patients had symptomatic Stress urinary incontinence as their primary complain. All the included patients w

The research dealt with the study of choice between a range of different words between the repetitive texts in the verses of the Koran and explain the reason behind this choice, and how the context has the greatest impact in this choice, and that each word in the Koran was placed in the most appropriate place, which can not be replaced by equivalent words, whatever The degree of similarity between them in the indication of the other because it remains at the end that each of those vocabulary synonyms are indicative, the first of them especially that makes the possibility of replacing them with the equivalent vocabulary impossible, and the second general significance and this connotation makes them share with their peers In one aspect of

A new, effective, simple and inexpensive method was developed for determination the amounts of Ciprofloxacin HCl in solutions and in tablets by spectrophotometry and turbidity using sodium tungstate as reagent. Also, in this paper comparison between two techniques was conducted. The reaction between the Ciprofloxacin HCl and reagent in acidic media formed a yellowish white complex. Chemical and physical conditions have been investigated. The Linear range for spectroscopic and turbidimetric techniques were (0.05-1.25) and (0.05-3.0) mmol.L-1 with correlation coefficients (0.9956) and (0.9941) respectively. The limits of detection were 7×10-5 and 5×10-5 mol.L-1. The proposed method is good alternative for determination of Ciprofloxacin H