Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

Background: This study was performed to determine the effect of aging of different types of composite material restorations on: Shear bond strength (SBS) to light cure and no mix chemical cure orthodontic adhesives with sapphire bracket and the debonding failure sites. Materials and methods: One hundred forty four composite disks were made from three different composite resin materials which are: 3M Filtek Z250, 3M filtek Z350 and 3M Valux plus, each group with (48) disks each, then according to the duration of storage each group was subdivided into two equal groups one of them stored for one day and the other was stored for one month, then each group was further subdivided into two equal subgroups with (12) disks each one bonded with ligh

Customers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w

Background: The styloid process is a cylindrical bone (protrusion). It situated above the common carotid artery between the external and internal branches immediately proximal to the internal jugular vein and facial nerves. The styloid process varies in length also it may be absent as well as elongated. Classically, an elongated styloid process and calcified of stylohyoid ligament causes Eagle’s syndrome. The aim of this study was to examine the styloid process using 3 dimensional multi-detector computed tomography (3D-MDCT) to detect the presence of Eagle’s syndrome that causes severe headache and migraine. Materials and methods: One hundred patients with severe headache and migraine were exposed to 3D- multi-detector CT with special

      Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the act

Since June 2020, an explosion in number of new COVID-19 patients has been reported in Iraq with a steady increment in new daily reported cases over the next 3 months. The limited number of PCR kits in the country and the increment in the number of new COVID-19 cases makes the role of CT scan examinations rising and becoming essential in aiding the health institutions in diagnosing and isolating infected patients and those in close contacts. This study will review the spectrum of CT pulmonary changes due to COVID-19 infection and estimate the CT severity score index and its relation to age, sex, and PCR test results

In this study, the effect of intersecting ribs with inclined ribs on the heat transfer and flow characteristics of a high aspect ratio duct has been numerically investigated. The Relative roughness pitch (P/e) is 10 and the Reynolds number range from 35,700 to 72,800. ANSYS (Fluent-Workbench 18.0) software has been utilized to solve the Reynolds averaged Navier-Stokes (RANS) equations with the Standard k-ε turbulence model. Three ribbed models have been used in this study. Model 1 which is a just inclined ribs, Model 2 which has a single longitudinal rib at the center with inclined ribs and Model 3 which has two longitudinal ribs at the sides. The results showed that the heat transfer rate has been enhanced when the int

This study focused on determining the markers of Macrophage migration inhibitor (MIF), as well as the N-telopeptides of type I bone collagen (NTX), and some other parameters (alkaline phosphatase (ALP), vitamin D (Vit D), calcium (Ca), phosphorus (P), and magnesium (Mg), and their correlation with other parameters in osteoporosis. One hundred ten subjects were involved in the current study. There were two groups of patients: group I (30) women with severe osteoporosis and group II (30) women with mild osteoporosis. For comparison, 50 apparently healthy individuals were included as a control. Serum levels of MIF, and NTX were significantly higher in groups I and II as compared to the control group, which indicate that these two parameters

This article discusses the function of semiotics in political discourse after the socio-political processes taking place in Iraq since 2003 and its role in the development of textual criticisms of some Iraqi politicians, analyzes the reasons for its functioning in the speech of politicians. The research is mainly focused on finding out to what extent political text studies draw on sign systems that can store and transmit information, the nature of its purpose and the use of available fields for the purpose to be achieved. The chief purpose of the study is to investigate and also clarify the symbols and signs appear within the framework of discursive Iraqi politicians, the nature of the symbols used, and the meanings that are include