This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

The objective of this study is to enable the role of modern and advanced computerized information systems. The model or mechanism should be developed by collecting the necessary information about the taxpayers and the sources of the taxpayers' income, on the basis of which the accuracy of the inventory process will be adopted. In addition to studies related to computerized information systems and showing their importance to the tax institution. To achieve the objectives of the study and to answer its questions, the researcher relied on collecting data and information on the subject on the literature and previous studies The secondary sources, which also formed the theoretical framework of the study, were obtained either as a practical fr

Objective(s): This study was conducted to deal with the importance and effect of various variables which might
have influence in hydrocephaly occurrence.
Methodology: A retrospective design was performed and continued for 4 months. It included 89 nonrandomized
consecutive samples collected from the Early Detection of Childhood Disabilities Center (E.D.C.D.C.)
Duhok. The population involved was the entire cases of both sexes that attended the centre during the period from
1
st.Jan, 1998 to 30th. Dec. 2008 with final diagnosis of hydrocephaly. Patients’ records from the centre were used to
collect data.
Results: Hydrocephaly has been recognized as a public health problem in Duhok province, Iraqi Kurdistan region,<

There is a relationship between the sizes of urban centers and regional
development, concerning the role that these centers are playing in
developmental process.
The research assume that the urban system in the governorate, has
been affected by the external environment due to the religious dominance of
Kerbla city.
The research is composed of three sections, the first is a theoretical
background, which focus upon the general directions of the models and
theories that have a relationship with the subject. The second is a practical
part aims at determination the characteristics of the sizes of the cities in the
governorate. Depending upon of previous part, i.e., the practical part section three deals with

This study seeks to shed light on the aspects of visual pollution and its impact on the aesthetics of the town of Al-Eizariya known to suffer from the phenomenon. In order to identify the real causes of the problem which develops in various forms and patterns, threatening not only the aesthetic appearance of the towns, but also causes the emergence of new problems and phenomena that will have negative repercussions on the population. The researcher uses the analytical descriptive method to analyze the phenomenon of visual pollution in terms of reality, development, manifestations and spread and uses photos which document the visual pollution and its impact on the aesthetics of the known. The study concluded the existence of a strong rela

The subject of Iranian no clear program and the Russian Attitude from it, regard as an important matter in international relations, really it was remarkable and distinctive position towards.
The development of Iranian no clear program in this study we treated Three sides.
The firs the collapse of USSR and its effect of Iran while the second aspect concentrate on the nature of Iranian- Russia Relation, the Third side research the Russia A attitude from
Iranian nuclear program, briefly this attitude is represented by positive, supporting and predication but in the sometime focused on Russian interests in the region of Middle East.

The aim of this research is to diagnose the attention deficit hyperactivity disorder among primary school pupils in Baquba city of Diyala province. The sample of the study consisted of (25) male and female pupils. The American Guide of Attention Deficit Hyperactivity Scale (DSM-IV, 1994) was used in this study in addition to Conner’s (1996) scale to measure the attention deficit hyperactivity disorder for teachers and parents. The result revealed that (19) male and female pupils diagnosed with attention deficit hyperactivity to various degrees.

Software cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on

Through the history of art movements, abstraction has been rotating between appearance and disappearance, mounting and stillness while its performances differed between reduction and simplification on the one hand and between the use of chromatographic and linear abstraction on the other. As a result, to what is mentioned, abstraction has appeared in many different artistic forms underlying the systematicity of the plastic art history.However, according to a contemporary point of view that comes up with the scientific revolution, the art of optical deceiving (illusion) appeared to find a hybrid art form that locates between the geometricity of abstraction and the scientific, visual and psychological foundations that are linked with the i

The purpose of this study is to identify the extent of the EFL teachers’ implementationoftotal quality management (TQM)principles through teaching English as a foreign language in Iraqi secondary schools.A total of 180 EFL teachers fromsecondary schools in Baghdad during the academic year 2010/ 2011 participated in the study. Data was collected using a scale to identify the extent of implementation of total quality management principles by 140 EFL teachers in their classroom. To support the data collected from the scale,40 teachers were observed by EFL educational supervisors during their lessons. The collected data was analyzed using frequency, means and standard deviation to identify the extent of implementation of (TQM) principles.

Background: Malnutrition during human growth affects the size of the tissues at different stages of life, body proportions, body chemistry, as well as quality and texture of tissues. Teeth are particularly sensitive to malnutrition. Malnutrition may affect odontometric measurement involving tooth size dimensions. The aim of this study was to estimate the effect of nutrition on teeth size dimension measurements among students aged 15 years old. Materials and methods: This study was conducted among malnourished group in comparison to well-nourished group matching with age and gender. The present study included 167 students aged 15 years (83 malnourished and 84 well-nourished). The assessment of nutritional status was done by using body mass

Autorías: Hadeer Idan Ghanim, Ishraq Mahmood. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 3, 2021. Artículo de Revista en Dialnet.

Background: Insulin produced by pancreatic β cells ceases in people with type1 diabetes mellitus, an endocrine disease caused by autoimmune damage. It can cause weight loss. Energy balance controls the secretion of ghrelin, a peptide hormone made by entering endocrine cells found in the oxyntic glands of the stomach fundus. 

Objectives: This study aimed to investigate the relationship between serum ghrelin and body mass index in newly diagnosed children with type 1 diabetes mellitus.

Methods: The study involved 120 pediatric participants aged 2-14 years conducted from February to May 2024. They were divided into four groups: group 1 contains 40 lean patients with type 1 d

Background: Birth defects are the leading cause of both neonatal and post-neonatal deaths, as an estimated 240,000 neonates die in their first month of life worldwide each year. In Iraq, local studies have shown varying frequencies and types of congenital anomalies.

Objectives: To provide a new insight into the incidence and types of congenital anomalies and to explore their possible risk factors in Baghdad City.
Methods: In this cross-sectional observational study, a total of 2007 neonates were enrolled from six hospitals in Baghdad during the period extending between September and December 2020. Hospital records and personal interviews were used for data collection. These d

The formal integration of the interior spaces in general and the commercial spaces of the watch shops in the large commercial centers in particular is the goal that the designers aim to reach in order for the interior space to become successful in terms of the design idea and its characteristics. Implementation mechanism. One of the reasons for achieving formal integration in the interior spaces of watch shops is the requirements of the design that must be available in these spaces to reach a state of formal integration between the interior and the exterior so that the space becomes fully integrated in all respects. Because of the aforementioned reasons for dealing with the research, through four chapters: The first chapter included the

Pleuropulmonary blastoma is a rare and aggressive neoplasm typically presents in young children, younger than 5 years, as a pulmonary and/or pleural-based tumor. We reported a case of type-II pleuropulmonary blastoma (PPB) in an 8 month old infant who presented to Al-Khansa'a Maternity Hospital in Western Mosul with a history of repeated attacks of shortness of breath and signs of pulmonary infection unresponsive to treatment. A bronchoscopic examination showed a mass involved and obstructed the orifice of the main bronchial tree of the right upper lung lobe. A thoracotomy was performed; tumor involved the right upper lung lobe, the covering pleural surface and invading the mediastinal structures. Right

خلفية: لقد استخدمت دراسات وراثية خلوية لتقييم التعرض للمادة مسرطنة أو مطفرة والآثار في وقت مبكر في ضبط والمهنية البيولوجية والبيئية. عدوى بكتيرية لم تقليديا تعتبر الأسباب الرئيسية ASA من السرطان. وقد تم ربط البكتيريا لسرطان بواسطة آليتين: تحريض من التهاب مزمن وإنتاج الأيضات البكتيرية المسببة للسرطان.

الهدف: لأن مفاهيم جديدة في العلاقة مع الأورام الخبيثة عدوى معينة يتم تنفيذ هذه

Background: Several factors render chronic lymphocytic leukemia (CLL) an interesting subject for study by researchers. These include marked progress in understanding the molecular biology of normal and neoplastic lymphocytes and recent advances in molecular genetics techniques. Among molecular markers, vascular endothelial growth factor (VEGF), have been widely studied.
Objective: The aim of the study is to evaluate the role of VEGF in the pathogenesis of CLL and its role in disease progression.
Patients, materials and methods: A retrospective cross-sectional study was done on 60 patients with chronic lymphocytic leukemia (45 males & 15 females) compared with 20 controls (anemic patients), all recr

Background: Multiple myeloma (MM) is a malignant clonal expansion of plasma cells. Previous studies had demonstrated that both bone marrow angiogenesis as measured by microvessel density (MVD) and PCNA were increased in variety of malignant disorders, including multiple myeloma.
Objective: Assessment of angiogenesis in bone marrow of MM patients by using immunohistochemical stain to measure microvessel density (MVD) using factor VIII –related antigen and to evaluate the expression of PCNA antigen in plasma cells of MM bone marrow sections . Also to find the correlation between these two parameters and between them and the percentage of plasma cells infiltration in bone marrow of MM.
Patients, materia

Background: Bladder carcinoma is one of the most common cancer worldwide, it accounts for 6.5% of all cancers, with highest incidence in industrialized countries .It represents the fourth most common cancer in men and the eighth in women. Bladder carcinoma depends in its pathogenesis on a combination of genetic and environmental factors, these factors produce phenotypic changes that allow normal transitional cells to become cancerous and finally acquire the “malignant phenotype".  Many attempts had been tried to explore the role of some genetic abnormalities encountered in bladder carcinoma. It has indicated that many genetic abnormalities may underline the pathogenesis of cancer evolution of urinary

Background: Fibromyalgia syndrome (FMS) is a common rheumatologic syndrome with multiple manifestations and associated with many diseases, it characterized by chronic wide
spread muscular pain and tenderness. Resistin is an adipokine discovered in 2001 and considered as a link between obesity and type 2 diabetes by antagonizing and resisting the
action of insulin as it name encompass ;resistin (resist insulin) . It is secreted mainly from adipose tissue in mice and from white blood cells besides the adipose tissue in humans.
Research reviled that resistin has a role in some inflammatory diseases like Rheumatoid Arthritis (RA).
Objective: The objective of this study is to measure Resistin concentration and

There is a great risk of cardiovascular disease (CVD) and vascular thrombosis in patients with End-Stage Renal Disease (ESRD). These patients exhibit numerous abnormalities in coagulation, fibrinolytic, inhibitory protein abnormalities in multiple levels. The study aimed to assess hypercoagulable changes by measuring the levels of antithrombin, plasma fibrinogen and FXII activity in patients with ESRD, and to find their correlation with Hemoglobin (Hb) level, WBC count, reticulocyte percentage and platelet count. This study was conducted at Al-Hayat center, Al Karama Teaching Hospital on 50 ESRD patients aged < 60 years of both genders. In addition, 20 apparently healthy individuals were included as a control group. The mean Hb level, total

Retained soft tissue foreign bodies following injuries are frequently seen in the Emergency and Plastic Surgery practice. The patients with such presentations require a watchful and detailed clinical as- sessment to overcome the anticipant possibility of missing them. However, the diagnosis based on the clinical evaluation is usually challenging and needs to be supported by imaging modalities that are suboptimal and may fail in identifying some types of foreign bodies. Owing to that, serious complications such as chronic pain, infection, and delayed wound healing can be faced that necessitate a prompt intervention to halt those detrimental consequences. The classical method of removal is a surgical exploration which is not free of risks.

ABSTRACT: BACKGROUND: The main goal of facelift surgery is to reduce the effect of aging by reposition of face soft tissue in to more youthful orientation. There are many methods for SMAS plication which had different design and vector of pull. AIM OF STUDY: To evaluate the effectiveness and longitivity of 7 shaped SMAS plication in facelift. PATIENT AND METHODS: From January 2020 to march 2021, 10 female patients with age (45-60) years were presented with facial sagging, those patients were subjected to subcutaneous facelift with 7 shaped SMAS plication with fat greft in Al-Shaheed Ghazi Al-Harri Hospital and Baghdad burn medical center at Baghdad medical complex. RESULTS: The average follow up period was 6 to 12 months. The mean operative

Toxoplasmosis is regarded as one of the most important global life-threatening diseases in immune-compromised people. The intracellular protozoon Toxoplasma gondii is the causative pathogen of toxoplasmosis. Aim of this study is to investigate the possible association between T. gondii infection and breast cancer (BC) in Iraqi women, also to assess the effect of T. gondiion interleukin 10 (IL-10) of the immune response. By ELISA method, blood samples from 81 women with breast cancer and 60 apparently healthy women have been examined for presence of anti-toxoplasmaantibodies, also the levels of serum IL-10 were estimated in these subjects. Results showed that women with BC had the highest prevalence rate of toxoplasmosis. The anti- T.gondii

Background: Colorectal Cancer (CRC) is one of the most serious health problems and Herpes viridae may hasten the progression of colon cancer. Aim: The purpose of conducting this research is to investigate the existence of Herpes Simplex Virus (HSV1) infection in samples of Colorectal Cancer (CRC) compared with normal tissue. Material and Methods: 40 samples of tissues (30 patients ) with CRC, and (10 samples) of normal tissue (without cancer) were obtained, for immunohistochemically analysis of Herpes Simplex Virus (HSV1) expression Results: The results showed no significant data to justify the link between both Herpes Simplex Virus (HSV1) and human colorectal cancer. Despite of presence of Herpes Simplex Virus (HSV1) found in

We examine 10 hypothetical patients suffering from some of the symptoms of COVID 19 (modified) using topological concepts on topological spaces created from equality and similarity interactions and our information system. This is determined by the degree of accuracy obtained by weighing the value of the lower and upper figures. In practice, this approach has become clearer.