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

Background: The microorganisms can impend the life of health care professional and particularly the dental practitioners. They can be transmitted by different ways like airborne and droplet transmission. The current study was carried out to identify whether the arch wires that received from the manufactures are free from microbial contamination and to determine the bacterial species attached to the arch wires. Materials and Methods: This study involved eighty samples, consisted of two types of arch wires (nitinol and stainless-steel) from four companies (3M, G&H, Jiscop, OrthoTechnology). These wires inserted in a plane tube that contains 10 -ml of (Tris [tris(hydroxymethyl)aminomethane] and EDTA (ethylenediaminetetraacetic acid) tri

In this work, we apply the notion of a filter of a KU-Algebra and investigate several properties. The paper defined some filters such as strong filter, n-fold filter and P-filter and discussed a few theorems and examples.

Objective: The study aimed to determine quality of life domains for adult patients with limbs loss and to identify
the association between quality of life domains and demographic characteristics and medical information.
Methodology: A descriptive study was carried out at Baghdad artificial limb center, Al-Salam medical
rehabilitation center, Al-Ghadeer medical rehabilitation center and the rheumatoid and medical rehabilitation
center for the period from September 2007 to April 2008. A purposive ''non- probability'' sample of (200)
patients with limbs loss. Questionnaire form was constructed for the purpose of the study. Data were collected
through the application of the questionnaire and interview technique. Data were a

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In the context of normed space, Banach's fixed point theorem for mapping is studied in this paper. This idea is generalized in Banach's classical fixed-point theory. Fixed point theory explains many situations where maps provide great answers through an amazing combination of mathematical analysis. Picard- Lendell's theorem, Picard's theorem, implicit function theorem, and other results are created by other mathematicians later using this fixed-point theorem. We have come up with ideas that Banach's theorem can be used to easily deduce many well-known fixed-point theorems. Extending the Banach contraction principle to include metric space with modular spaces has been included in some recent research, the aim of study proves some pro

This review discusses the gingival biotypes, their characteristics, analysis based on the measurement of the dentopapillary complex. Also discuss their response to inflammation, surgery, and ridge healing after tooth extraction, their influence in the behavior of the peri-implant tissue

Let  be a non-trivial simple graph. A dominating set in a graph is a set of vertices such that every vertex not in the set is adjacent to at least one vertex in the set. A subset  is a minimum neighborhood dominating set if  is a dominating set and if for every  holds. The minimum cardinality of the minimum neighborhood dominating set of a graph  is called as minimum neighborhood dominating number and it is denoted by  . A minimum neighborhood dominating set is a dominating set where the intersection of the neighborhoods of all vertices in the set is as small as possible, (i.e., ). The minimum neighborhood dominating number, denoted by , is the minimum cardinality of a minimum neighborhood dominating set. In other words, it is the

Since the beginning of the last century, the competition for water resources has intensified dramatically, especially between countries that have no agreements in place for water resources that they share. Such is the situation with the Euphrates River which flows through three countries (Turkey, Syria, and Iraq) and represents the main water resource for these countries. Therefore, the comprehensive hydrologic investigation needed to derive optimal operations requires reliable forecasts. This study aims to analysis and create a forecasting model for data generation from Turkey perspective by using the recorded inflow data of Ataturk reservoir for the period (Oct. 1961 - Sep. 2009). Based on 49 years of real inflow data

The study aimed to survey mushroom species from fields among herbs, palm trunks, and trees in central Iraq and to identify them on the basis of morphological and molecular characteristics. As a molecular identification result with polymerase chain reaction six species were recorded (with eight isolates): Agaricus bitorquis (Quéllt) Saccardo. 1887 (SHA14); Candolleomyces candolleanus (Fr.) D. Wächter & Melzer, 2020 (SHA15); Cyclocybe cylindracea (D.C.) Vizzini & Angelini, 2014 (SHA13); Leucoagaricus hesperius Vellinga, 2010 (SHA16); Volvariella sp. (SHA17), and Volvopluteus gloiocephalus (D. C.) Vizzini, Contu & Justo, 2011 (SHA10, SHA101 and SHA12), belonging to four families of Basidiomycetes: Agaricaceae, Pluteaceae,