Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

This research aims to studying and analyzing the theoretical
framework of the environmental auditing in industrial environment to its a broad and danger environmental effects . It aims to contribute in setting and testing a proposed procedure framework for environmental auditing in that vital activity .The practical aspect focused on testing a proposed framework within practice it in a one Iraqi industrial company that has a huge effect on environmental activity, represented by Iraqi state company

The political struggle being waged by Muslims today is one of the most important issues that have preoccupied the Arab and international media, and the failures that have afflicted Muslims in our contemporary world have negatively affected the younger generations and led them, and with the influence of anti-Islam media, to rely on accusing Islam as a religion with all the negative in Islamic and Arab society . So secularism took its role in spreading these concepts by deviating from its course from the concept of science to the concept of (the religion).
    From here the calls for reform rose to return the Muslims to the incubator of Islam, so people turned around them, but they turned into competing Islamic polit

The research discusses the most important goals and means of IGAD in making peace in Sudan and then regional peace.

The aim of this study is to propose mathematical expressions for estimation of the flexural strength of plain concrete members from ultrasonic pulse velocity (UPV) measurements. More than two hundred pieces of precast concrete kerb units were subjected to a scheduled test program. The tests were divided into two categories; non-destructive ultrasonic and bending or rupture tests. For each precast unit, direct and indirect (surface) ultrasonic pulses were subjected to the concrete media to measure their travel velocities. The results of the tests were monitored in two graphs so that two mathematical relationships can be drawn. Direct pulse velocity versus the flexural strength was given in the first relationship while the second equation des

The aim of this study is to propose mathematical expressions for estimation of the flexural strength of plain concrete members from ultrasonic pulse velocity (UPV) measurements. More than two hundred
pieces of precast concrete kerb units were subjected to a scheduled test program. The tests were divided into two categories; non-destructive ultrasonic and bending or rupture tests. For each precast unit, direct and indirect (surface) ultrasonic pulses were subjected to the concrete media to measure their travel velocities. The results of the tests were mointered in two graphs so that two mathematical relationships can be drawn. Direct pulse velocity versus the flexural strength was given in the first relationship while the second equati

Fifty three hydatid cysts were collected from different hosts, sheep, goats and cattle , from many slaughterhouse in Salahadin and Baghdad , while human's hydatid cysts samples were collected from Tikrit educational hospital and Tofiqe civilian hospital patients . The study included a biochemical comparison of some hydatid cyst fluid criteria such as, glucose, total protein, pH, glutamate pyrovate transaminase enzyme (GPT) , glutamate oxaloacetate transaminase enzyme (GOT) , acid phosphatase (ACP) , Alkaline Phosphatase (ALP) , and also studied protoscolices viability,the current study showed the differences in chemical composition of hydatid cyst fluids back to host type and parasite strain .

Four new species of Thrips (Thripidae) Chirothrips imperatus sp. nov.; Frankliniella megacephala sp. nov.; Retithrips bagdadensis sp. nov; Taeniothrips tigridis sp. Nov.; from middle of Iraq, are described and illustrated with their hosts.