Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

Background: Arterial stiffness is related with atherosclerosis and cardiovascular disease events. Patients with atherosclerotic disease show to have larger diameters, reduced arterial compliance and lower flow velocities. Aim of study : To compare between patients of two age groups with concomitant diseases diabetes and hypertension in regard to intima media thickness and blood flow characteristics in order to estimate the blood perfusion to the brain via the common and internal carotid arteries. Subject and Methods : 40 patients with (diabetic and hypertension) diseases were enrolled , they were classified according to age. Color Doppler and B mode ultrasound was used to determine lumen Diameter (D), Intima – media thickness (IMT)

Background: The PMMA polymer denture base materials are low in thermal and strength properties. The aim of the study was to investigate the change in glass transition temperature, E-Moudulus and coefficient of thermal expansion of acrylic denture base material by addition of Al2O3, TiO2 and SiO2nano-fillers in 5% by weight. Materials and methods: The type of polymerization is free radical bulk polymerization. one hundred twenty (120) specimens were prepared , the specimens were divided into four groups according to the material had been added (one control and three for Al2O3, TiO2 and SiO2nanocomposite) each group was subdivided in to three groups according to the test had been done on it, the degree of transition (Tg) was measured by The d

The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

Current research targeted: Recognizing the impact of the differentiated education strategy on the achievement of the students of the Institute of Fine Arts / Diyala, for the academic year (2018-2019).
The researcher used the experimental approach designed by two groups (control - experimental) and with a post-test to achieve the goal of the research, and the research sample was chosen from students of the fourth stage for the academic year (2018-2019).
The sample was distributed randomly into two groups, the first experimental consisting of (30) students who studied using the differentiated education strategy, and the second control group consisting of (30) students who studied using the traditional method.
The researcher pre

 Foreign direct investment has seen increasing interest worldwide, especially in developing economies. However, statistics have shown that Yemen received fluctuating FDI inflows during the period under study. Against this background, this research seeks to determine the relationship and impact of interest rates on FDI flows. The study also found other determinants that greatly affected FDI inflows in Yemen for the period 1990-2018. Study data collected from the World Bank and International Monetary Fund databases. It also ensured that the time series were made balanced and interconnected, and then the Auto Regressive Distributed Lag method used in the analysis. The results showed that the interest rates and

The Southern Cowpea Beetle Callosobruchus maculatus (F.) is one of the most widespread insect pests of stored legumes, causing a considerable loss during storage, decreasing the net weight of the crops, and resulting in reduced the quality of the crops. This study has been conducted to determine the lifetime, fertility and life table parameters of C. maculatus by using an alkaloids extract from Moringa oleifera leaves at different concentrations 1000, 2000, and 3000 ppm. The result was shown that the lowest survival rate was 49% at a concentration of 1000, 2000 ppm, as compared with the control which was 77%. The lowest reproductive rate (Ro) was 4.76 female/female/generation at the concentration of 1000 ppm, c

Background: The aim of this study was to evaluate the effect of thermo cycling and different pH of artificial saliva (neutral, acidic, basic) on impact and transverse strength of heat cure acrylic resin reinforced of with 5% silanated ZrO2 nano fillers. Materials and methods: 120 samples were prepared, 60 samples for impact strength test and another 60 samples for transverse strength test, for each test, samples were divided into two major groups (before and after thermo cycling), then each of these major groups were further subdivided into 3 subgroups according to the pH of prepared artificial saliva (neutral, acidic, basic). Charpy impact device was used for impact strength test and Flexural device was used for transverse strength test. R

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