The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

Oil is considered the most important source for providing the funds for the national economic sectors. The revenues of oil constitute %95 of the GPD. Therefore, the development of the remaining sectors depend on oil..

The Iraqi Oil Marketing Organization (SOMO) depended on the a unified price for all the buyers, That may not reflect the real value of market and did not contribute in marketing the type of heavy oil. Then, to what extent had SOMO been able to market the light and heavy crude oil in a way that contains the expected increase in the crude oil production.      

When sites of new communication occurs which represents the merit of the development of communication technology which is characterized by the services of ( facebook-twiter-corapora-youtube-mass space-friendster-flicker-willnecked in addition to the direct services for viber-whatsup-telgram-and chat on) play important role in changing the infrastructure of Arabic societies which are consideredas closed and not changeable societies during near period and the significance of this study comes from the importounce of this subject which is considered as anew trend of the age on the field of media and public response and acceptance inspite of what is known about Arabic society-it doesn’t accept change-this occurance is associated with terms

Background: Fixed orthodontic appliances impede the maintenance of oral hygiene and result in plaque accumulation leads to enamel demineralization caused by acids produced by bacteria. Studies on plaque control strategies in orthodontic populations are limited. This might be caused by difficulties in the quantitative evaluation of dental plaque because the teeth have various levels of bracket coverage, and different tooth sizes and malocclusions, making the traditional categorical indices complex. The present study aims to evaluate the effect of different hygiene protocols on plaque quantity on bands with different attachments. Materials and method: Twenty patients had four bands within the orthodontic appliance. Then randomly divided into

Background: Preparation of platelet-rich fibrin (PRF) is a simple, low cost and minimally invasive method to obtain a natural concentration of autologous growth factors that is widely used to accelerate soft and hard tissue healing, thus, PRF is used in different fields of medicine. The aim of this study was to evaluate the effect of local application PRF on stability of dental implants. Materials and methods: nineteen healthy patients with adequate alveolar bone with two or more adjacent missing teeth and/or bilaterally symmetric to the midline (split-mouth design) missing teeth participated in this study. Each patient received at least two dental implants (Dentium Co., Korea). After surgical preparation of the implant sockets, the PRF was

Leishmania is auxotroph to folic acid,antifolates drug inhibit the synthesis and conversion of folate derivatives. In this study, cytotoxic effect of methotrexate was investigated on the procyclic promastigotes proliferation of L. donovani. The results showed a significant (p ≥ 0.05) difference in growth of treated groups at high concentrations (1000, 500, 250, 125.5) μM after 24, 48 hrs., while at 72 hrs. significant difference was observed at all concentration. The IC50 values was measurable after 24, 48 and 72 hrs. and it was 174.238, 52.283 and 109.175 μM, respectively. The present study showed the cytotoxic effect of methotrexate on the proliferation of promastigotes of the visceral type of Leishmania.

This paper investigates the issue of surface-type effects on traffic noise in Baghdad. Since the raw materials for both flexible and rigid paving are available from local sources, the decision on selecting the type of paving which depends on the budget of the project and the road's importance and function. Knowing that for high traffic volumes and a high percentage of heavy vehicles, rigid pavement is more suitable compared to flexible pavement. In Baghdad, some highways consist of flexible pavement and others of combined pavement (flexible segments and rigid segments), so the study of the effect of surface type on traffic noise becomes an important matter. This study selected three highways: one with flexible pavement a

Widely present in the environment, arsenic trioxide has been identified as a genotoxic substance that poses a serious risk to public health. The genotoxic potential of arsenic at low allowable dosage levels is assessed in this study. Four groups of twelve adult rats each were created from the 48 total. Animals in Group I were used as controls Chromosome abnormalities found in bone marrow cells were used to assess the mutagenic potential of arsenic. Hematological parameters were also assessed. At 60 and 90 days, the percentage of microsomal degranulation in the hepatic fraction increased and the amounts of RNA and proteins considerably reduced (P < 0.01) in all three dosages given. was employed in order to assess hematological par

Permanent deformation (rutting) of asphalt mixtures is one of the major forms of distress. Aggregate gradation is one of the most important factors affecting the permanent deformation of asphalt mixtures. Other variables are also important to understand their effects on the mixture such as temperature, binder content and compaction level. For this purpose 6 different aggregate gradations have been chosen and each one of them has been manufactured / tested with different variables. The results showed that at relatively low temperature there is little effect of aggregate packing on the permanent deformation. However, as the temperature increases the effect of gradation becomes apparent, in that the better the packing the better the resistance