This study deals with air pollution tolerance index (APTI) and anatomical variation in leaves of two species of terrestrial plants Ficus sp. and Conocarpus sp. that have bee commonly the separated along roadsides in many stations within Babylon province. APTI values of both species were less than 10 during study period which represented sensitivity of these plants to air pollution. There are Anatomical responses to pollution in the leaves of both studied species. Main adaptations included increased thickness of parenchyma cell walls with clear dark deposits in sections of Ficus sp. from sections of stations 2 and 4 which represent polluted stations. Conocarpus sp. main adaptation included stomata increased in density and decreased in size w

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

The experimental was carried out to study the effect of Mentha viridis and Apium graveolensleaves by 5, 10 gm/kg soil that added then to soil alone and 5, 10 gm/kg soil together on growth of Beta vulgaris plants. The results showed that increased significantly germination accelerator, plant height leaves number fresh and dry maters, chlorophyll content, absolute growth rate, inflorescence number, fertilizer efficiency while the N, P, K and Fe increased in all the treatment plants compared with control plants.

ABSTRACT The isolation and characterization of (27) isolate of extreme halophilic bacteria was performed ninteen isolate belonged to the genus Halobacterium which included Hb.halobium. Hb. salinarium, Hb. volcanii. Growth curve and generation time in logarthmic phase was measured and found to be (12.8hr±0.32), (11.2hr±0.2), (9.8hr±0.87), respectivaly. Effect of various concentrations of NaCl, KCI, NH4Cl and MgSO4.7H2O was studied, NaCl was essential for the rod shape rapid growth Rat and pigmentation. Less than 1% concentration caused lysis of bacteria. Yeast extract was the best carbone source as compared with glucose and casamino acid.

Ricinus communis L. is an important medical plant hence it contains many active compounds. The aim of this research is to study the effect of plant growth regulators on callus induction and Rutin concentration. A combination of Benzyle adenine (BA) and Indol Acetic acid (IAA) at (0.0,1.0,2.0) mg/L was added to the media, the highest fresh weight of the induced callus from stem explant was (4.97) gr . at (1.0,1.0) mg/L BA and IAA consenquently the same combination gave the highest dry weight of callus (0.42) gr. while the combination at (2.0,1.0) mg/L BA and IAA gave the highest fresh weight of induced callus from Leaves explant (5.28) gr., then (2.0,1.0) mg/L BA and IAA gave the highest dry weight for callus induced from leaves at (0.55

Herbal remedies are used in induction of lactation. In view of that .Borage Officinalis was employed to ensure an abundant milk supply or rectify milk insufficiency .However, this remedy has not been scientifically tested .The animals were treated with the aqueous extract of Borage Officinalis flowers at a daily concentration of 100 mg / kg body weight /ml for each rat through Oro-gastric tube for 14 days. Animals were subdivided into subgroups according to their physiological status. Mammary glands of these animals were processed for histological, histochemical and immunohistochemical studies. Parameters indicated that the aqueous extract of Borage Officinalis flowers induced lactogenesis in the mammmary glands of virgin and pregnant rats