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

تم تحضير ثلاث معقدات جديدة Ni (II)و Cu (II) و Zn (II) باستخدام الليكند المحضر الجديد من تفاعل حامض مالونيك ثنائي هيدرازايد مع 2-بيريدين كربوكسالديهايد. حيث شخصت المعقدات لمحضرة وكذلك الليكند باستخدام تقنيات مختلفة مثل FT-IR و UV-Vis و Mass و 1H-NMR و 13C-NMR وتحليل العناصر CHN و تقدير محتوى  الكلور والموصلية المولارية والحساسية المغناطيسية والامتصاص الذري لتشخيص هذه المركبات. لكل معقد محضر جديد من النيكل والنحاس والزنك ، كشفت نتائج ا

Recently, there has been an increase in the prevalence of ulcerative colitis (UC), and inflammatory bowel diseases (IBD) worldwide, especially in certain recently industrialized countries like China and In¬dia. Globally, the prevalence of UC, a chronic illness that affects the large intestine, is rising. Fifty adherent invasive Escherichia coli (AIEC) isolates were identified from ulcerative colitis biopsy samples originating from the Gastrointestinal tract (GIT) and Hepatology teaching hospitals/medical city in Baghdad City. The test’s results demonstrated that the AIEC isolates had a high level of resistance to the majority of the an-tibiotics under investigation. Enterobacterial Repetitive Intergenic Consensus (ERIC-PCR) and m

The main objective of this study is to determine whether the use of He-Ne Laser (632.8 nm wavelength and power 0.5 mW) is an eligible and effective tool to kill or reduce the cell viability of Candida albicans isolated from complete upper dentures. Twenty one swabs were taken from the complete upper dentures. Only six swabs showed positive cultures for C. albicans. The isolate was divided into two groups, group I was not irradiated (control), and group II was irradiated by He-Ne Laser for different periods (10, 15, 20, and 30) min. After irradiation, the results showed a significant reduction in the viable cell count and colonies diameters especially at exposure periods 10 and 15 min. Although the low power He-Ne Laser was not eradicating t

The virulent genes are the key players in the ability of the bacterium to cause disease. The products of such genes that facilitate the successful colonization and survival of the bacterium in or cause damage to the host are pathogenicity determinants. This study aimed to investigate the prevalence of virulence factors (esp, agg, gelE, CylA) in E. faecalis isolated from diverse human clinical collected in Iraqi patient , as well as to assess their ability to form biofilm and to determine their haemolytic and gelatinase activities. Thirty-two isolates of bacteria Enterococcus faecalis were obtained, including 15 isolates (46.87%) of the urine, 6 isolates (18.75%) for each of the stool and uterine secretions, and 5 isolates (15.62%) of the wo

This study was carried out to investigate the cytogenetic effects of crude aqueous extract of Lycium barbarum on the roots tip of Allium cepa Using three concentration 125, 25, 50 mg/ ml for 2, 4, 6 hours treatment periods.This study were included some cytogenetic analysis such as mitotic index , phase index and chromosome aberration. The data showed that the treatment with 50mg/ml for 6huors led to reduce the mitotic index less than 50% . This reduction considered to have toxic and sublethal effect . These results revealed mutagenic potency by inducing differents type of chromosome aberration.

جريت دراسة مختبرية لمعرفة تأثير الزيت الطيار لقشور ثمار نبات النارنج الصفرC. aurantium تجاه النمو السطحي للفطريات Penicillium expansum، Aspergillus flavus و Fusarium oxysporum ، أظهرت نتائج الفعالية التثبيطية للزيت الطيار تأثيراً معنويا متفاوتاً في الفطريات المشمولة بالدراسة، إذ كان الزيت الطيار أكثر تأثيرأَ في الفطر P. expansum تلاه الفطر A. flavus ،في حين كان الفطر oxysporum F.أقل حساسية تجاه الزيت الطيار. بصورة عامة اظهر الزيت الطيار تأثيرا تثبيطيا

Thirty five samples were collected from patients (1-30) years old, suffered from, infected skin , rushes, boils , oral thrush, anal & vaginal itches.  Candida albicans 57.3% (20 isolates) and Candida tropicalis 22.5% (8 isolates) Aspergillus  fumegatus 11.5% (4 isolates)   Aspergillus nigar 8.7%(3 isolates) , were isolated & identified from these samples.  Alcoholic & water hot extracts of the punica granatum (Pomegranate) peels as well as the dried powder were prepared.  The anti-fungal activity of the extracts was evaluated by means of the agar-well diffusion assay. The extract exhibited potent activity against yeast. The Minimum inhibitory concentra