The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

Background: Wound healing is a complicated, interactive, integrative process involving cellular and chemotactic activity, the release of chemical mediators and associated vascular response which includes number of phases: inflammatory phase, proliferative phase and remodeling phase. Low level laser therapy can be more effective in the three overlapping phases of wound healing. Biostimulation appears to have an effect on the cellular level, by increasing cellular function and stimulating various cells. The aim of present study was to evaluate histologically the effect of 780-805 diode laser the intensity of inflammation and pattern of epithelization in mice model. Material and methods: The experimental study was performed on ninety six white

The long healing time of bone after tooth extraction in order to construct artificial teeth is uncomfortable to the patient because of aesthetic or masticatory problems in addition to the daily visit to dental clinic. The objective of this study was to evaluate the effect of 805 nm diode laser with long time intervals on repair of bone and skin incisions in rabbits through biochemical, radiological and histological findings. Eighteen New-Zealand rabbits were undergone surgical operations to make a cavity in the bone of the lower jaw, the rabbits were divided into two groups:- Group A (control group) containing nine rabbits. Group B (lased group) containing nine rabbits in which two cavities were done, one on the right side and the other

In this work, ZnS thin films have been deposited by developed laser deposition technique on glass substrates at room temperature. After deposition process, the films were annealed at different temperatures (200ºC , 300 ºC and 400ºC ) using thermal furnace.The developed technique was used to obtain homogeneous thin films of ZnS depending on vaporization of this semiconductor material by continuous CO2 laser with a simple fan to ensure obtaining homogeneous films. ZnS thin films were annealed at temperature 200ºC, 300 ºC and 400ºC for (20) minute in vacuum environment. Optical properties of ZnS thin film such as absorbance, transmittance, reflectance, optical band gap, refractive index extinction coefficient and absorption coefficien

The effect of 410nm with 100 mW output power and one centimetre spot size (0.128 W/cm2 power density) Diode laser irradiation at different exposure times on the growth of Gram-negative Pseudomonas aeruginosa and Gram-positive Staphylococcus aureus was evaluated. Seventy swap samples were collected from burn and infected wounds of 35 patients admitted to the burn-wound unit in Al-Yarmouk Teaching Hospital in Baghdad during the period from December 2014 to February 2015. These bacteria were isolated and identified depending on their growth on selective media, cultural characteristics, Gram stain morphology and biochemical tests and finally were confirmed by Vitek 2 compact system test .Susceptibility of bacterial isolates to 15antibiotics

Photobiomodulation (PBM) is a form of the use of visible red and Near-infrared (NIR) light at low power, where a laser light photon is absorbed at the electronic level, without heat production. PBM can be applied in wide range of treatment to help the wound, inflammation, edema, and pain reduction. However, there is a lack of scientific documentation regarding its actual effects. Objectives: This study assesses the impact of PBM on the release of M1-related cytokine in monocyte cells with particular emphasis on interleukin-1β (IL-1β) and Tumour Necrosis Factor α (TNF-α). Methods: Tamm-Horsfall Protein 1 (THP-1) macrophages M1 cells have been exposed to the light from the diode laser of 850nmat different doses (0, 0.6, 1.2 and 3.

To produce Zinc Oxide NanoParticles, ZnO-NPs, different methods can be used. However, the utilization of Liquid-Phase Pulsed Laser Ablation, LP-PLA, methodology of three distinct environment of aqueous using pure zinc plate will be one of the approaches for this job. Thus, in this work, concentrates on the influence of the results after employing some changes on the environment in other words, the influence of the NPs size and/or the NPs availability/appearance. Cetyltrimethylammonium Bromide, CTAB, is one of the three surfactants that have been used in the water-based solution. That is, the Sodium Dodecyl Sulfate, SDS, besides the Distilled Water, DW, the three surfactants will be ready when the molarity of the DW is around 10− 3 M. Th

In this study, we used Bayesian method to estimate scale parameter for the normal distribution. By considering three different prior distributions such as the square root inverted gamma (SRIG) distribution and the non-informative prior distribution and the natural conjugate family of priors. The Bayesian estimation based on squared error loss function, and compared it with the classical estimation methods to estimate the scale parameter for the normal distribution, such as the maximum likelihood estimation and th

This study focuses on the basics of cultivation and production of the Wheat Crop in
Wasit Province ; in order to reveal the reality of the geographical distribution of its cultivation
and production.
Wheat is the most important field crops cultivated in Wasit province, as it has vast
possibilities for expansion in growing and production, in which agriculture conducted in a
year and left in other , then changing this method would increase cultivated area of it to nearly
doubled, as well as the possibility of increasing average yields in Donam by using improved
seeds, fertilizer, with the availability of water lever machines, especially wheat is grown in
areas of rivers abutment.
The study showed the spread of th

In this paper, we used maximum likelihood method and the Bayesian method to estimate the shape parameter (θ), and reliability function (R(t)) of the Kumaraswamy distribution with two parameters l , θ (under assuming the exponential distribution, Chi-squared distribution and Erlang-2 type distribution as prior distributions), in addition to that we used method of moments for estimating the parameters of the prior distributions. Bayes