That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

Industry represents a cornerstone of the process of economic development and a measure of progress and contribute to increased prosperity and high standard of living.

The researcher analyzed the productivity indicators in industrial facilities large and small at several time periods ranging from 1970 to 2009, according to the economic situation that prevailed in each period.

    Different impact of periods under discussion, it made ​​Iraq the cash surpluses during the period 70-1980 then the effects of the war after 1980 and the economic blockade since 1990, and the subsequent events of the year

Improving the environment is a mission that should be conducted by three associates; public authorities, environmentalists and the community. The ignorance of environmental education in Iraq has resulted to an almost environmentally illiterate community, demanding well planned programs to raise their environmental; awareness and education. On the other hand, the decision makers should be well informed about the citizens' environmental preferences to be able to set their priorities for the civil services. Merging the Iraqi citizens in listing their environmental priorities is one of many other approaches for "Environment Education" programs. Globally, such methods have proven to be effective and resulted to widespread understandin

    The objective of this study was to investigate the effect of Royal jelly RJ on morphology and motility of mice sperms. Sperms were collected from the cauda region of the  epididymis of each 10 mice from the treatment and control groups. Direct activation techniques and evaluation of sperm morphology were carried out. Dhino microscope was used for sperm measurement. The inspection was carried out in Salamatic laboratory for pathological analysis in 2015.The result revealed that all of the sperm function parameters registered significant activation  in the treatment group. There was a significant increase in both the percentage of the sperm motility grade A and the progressive motility (A+B) of the treatment gr

ABSTRACT Background: Color changes that are detectable to human eye can affect the esthetic appearance of ceramic veneers. The purpose of this study was to evaluate and compare the effect of artificial accelerated aging on the color of ceramic veneers cemented with different resin cements. Materials and Methods: Sixty discs were prepared with 0.5 mm thickness, 30 discs made from IPS e.max press (Ivoclar Vivadent) and 30 discs were made from VITA Enamic (VITA Zahnfabrik). The discs were cemented with three resin cements: Variolink Veneer MV 0 shade (Ivoclar Vivadent), Rely X veneer Translucent shade (3M ESPE) and NX3 Nexus Clear shade (Kerr Corporation) with 0.1 mm thickness. The spectrophotometer Easyshade Advance was used to measure the co

1- What is the tool that can be used to evaluate the indehiscent to complete the lesson planning?

2-- What is the level of the indehiscent student to complete or suffice the lesson planning?

3- What is the difference of the students levels to the suffice the lesson planning due   to their specialist (scientific – literary)?

4- What is the difference of the students levels to the suffice the lesson planning due   to their sex (male – female)?

5- What are the directions of the indehiscent students to wards the suffice the lesson planning?

6- What is the relation ship among the directions of the indehiscent students to wards the suffice the lesson?

Previous reports demonstrated the effectiveness of silibinin hemisuccinate as a potential intraocular pressure-lowering agent. The exact mechanism by which silibinin exerted this effect has not yet been documented, but might suggested to interfere with aqueous humor formation. The present study was designed to evaluate the comparative efficacy of silibinin as IOP lowering agent to that of betaxolol in normotensive rabbits, and the interaction of silibinin with betaxolol as a way for investigating the possible mechanism of action of silibinin in this respect. The effects of instillation of 0.75% silibinin solution and 0.5% betaxolol eye drops in the eyes of normotensive rabbits were evaluated using indentation tonometry. The results showe

This study was designed to investigate the effect of the Clenbuterol drug in some physiological parameters of Liver, Kidney function and lipidprofie concentration. Fourty adult male rabbits were used in this study. The animals were randomly divided into four groups,the first group was given distilled water (control) ,while the other third groups were given (2,4,6 µg/kg) of Clenbuterol drug for 30 days. Blood samples were collected after 14 and 30 days of the treatment for biochemical study. Drug caused non significant increase(P<0.05)in the AST and ALT enzymeactivity in second and third groups during treatment period ,while we note a significant increase(P<0.05) in both AST,ALT enzyme level in fourth group compared with control group , as

During his tenure in Iraq, al-Hadjjaj bin Yusif undertook administrative and economic reforms as well as linguistic reform.

The efforts exerted by Abu al-Aswad al-Dawali to control the reading of the Holy Quran were not sufficient, so the melody and error continued and became more pronounced, especially since the letters were written until then without any distinguishing features.

Al- Hadjjaj bin Yusuf realized the seriousness of the continuation of these errors and what he talked with the days of the causes of division and disagreement between the Muslim community ordered his book to put these suspicious characters marks was at the head of the book Nasr bin Asim and Yehi bin Muammar