If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i

The problem of research lies in answering some of the question: What is the reality of (vital conscience) in some colleges and departments of physical education and sports science in Baghdad from the viewpoint of the teachers? And The aim of the research is to prepare a scale (the vitality of the conscience) and learn about its reality in colleges and departments of physical education and sports science in Baghdad from the viewpoint of teachers and The researcher relied on the descriptive method in the survey method and the relationships related to the nature of the research problem and The sample of the research was senior administrators teaching some colleges and departments of physical education and sports science in Baghdad , Th

The critical micelle concentration (CMC) of nonylphenolethoxylate (NPE) surfactant has been determined by measuring the surface tension as a function of the molar concentration of the surfactant in aqueous and binary mixture of water + methanol solutions at a temperature range from 20?C to 35?C. The interfacial parameters ?max, Amin, ?cmc and ?G?ads were calculated. The results indicate that the CMC increases as the temperature increases and that the addition of methanol the CMC decreases. The thermodynamic parameters such as standard Gibbs free energy (?G?), enthalpy (?H?), and entropy (?S?) of micellization were estimated using the change of CMC with temperature. The enthalpy – entropy compensation behavior of the surfactant was evaluat

Rainfall in Nigeria is highly dynamic and variable on a temporal and spatial scale. This has taken a more pronounced dimension due to climate change. In this study, Standard Precipitation Index (SPI) and Mann-Kendall test statistical tools were employed to analyze rainfall trends and patterns in Gombe metropolis between 1990 and 2020 and the ARIMA model was used for making the forecast for ten (10) years. Daily rainfall data of 31 years obtained from Nigerian Meteorological Agency, (NIMET) was used for the study. The daily rainfall data was subjected to several analyses. Standard precipitation index showed that alternation of wet and dry period conditions had been witnessed in the study area. The result obtained showed that there is an u

Background: Oral lichen planus (OLP) is a relatively common chronic inflammatory muco-cutaneous disease classified among the potentially malignant lesions of oral mucosa. The aim of this study is to investigate and compare the expression of p53 and PCNA proteins in oral lichen planus and epithelial dysplasia cases. Materials and methods:Formalin-fixed and paraffin- embedded blocks of 21 lichen planusand 21 oral dysplasia cases were referred to immunohistochemical (IHC) analysis for anti p53 and anti PCNA monoclonal antibodies. Results: The results showed that positive nuclear staining for p53 was found in 11/21 (52.4%) cases of lichen planus and 17/21 (80.9%) cases of dysplasia. Positivity for PCNA was observed in 18/21(85.7%) of oral li

Biomedical alloy 316L stainless steel enhancing to replace biological tissue or to help stabilize a biological structure, such as bone tissue, enhancing were coated with deposition a thin layer of silver nanoparticles as anti-bacterial materials by using DC- magnetron sputtering device. The morphology surface of The growth nanostructure under the influence of different working pressure were studied by atomic force microscope. The average grain size decrease but roughness of the silver thin layer was increased with‖ ―increasing the working pressure. The thickness of silver thin layer was increased from 107 nm at 0.08 mbar to 126 nm at 1.1 mbar. Antimicrobial activity of silver thin layers at different working pressure were studied. Th

Background: Adenoid cystic carcinoma (ACC) constitutes about 4% of salivary epithelial tumors and is the second common malignant epithelial salivary gland tumor involving both the major and minor salivary glands. Aims of the study is to evaluate immunohistochemical expression of Ki67 and p53 proteins in ACC. Materials and Methods: immunohistochemical analyses of fifteen cases of formalin – fixed paraffin – embedded tissues blocks of ACC of salivary glands using ki67 and p53 antibodies. Results: ki67 was expressed in 6 of 15 ACC (40%) while p53 aberration was demonstrated in 11 of tumor (73.3%). There was a statistically significant difference between the expression of ki67 and p53 proteins in ACC cases (p value = 0.041). Pearson’s cor

Copper (Cu) Zinc (Zn) and Magnesium (Mg) in serum, RBC, urine and dialyzate fluids were
studied in 39 patients, who have been undergoing chronic haemodialysis treatment. They were
divided in to polyuric , oliguric and anuric depending on their urinary output. Elevated serum and
RBC Mg was observed before dialysis, while decreased serum and RBC level was noticed except
serum Mg of polyuric patients. Before dialysis elevated serum and RBC Zn were observed. While
after dialysis these parameters were increased. Normal RBC Cu value before dialysis was observed.
While low serum Cu was noticed. After dialysis serum Cu showed raised value, while RBC level
decreased in oliguric and increased in polyuric patients. Zn / Cu rati