This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with the number of those companies in Iraq and the amount of their capital, and at the same time motivating and encouraging limited companies that do not have any economic activity to search for alternative opportunities to invest their capital and turn their losses into profits.
Out of 150 clinical samples, 50 isolates of Klebsiella pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 25 (50%) of isolates were resistant to gentamicin (≥16µg/ml), 22 (44%) of isolates were resistant to amikacin (≥64 µg/ml), 21 (42%) of isolates were resistant to ertapenem (≥8 µg/ml), 18 (36%) of isolates were resistant to imipenem (4- ≥16µg/ml), 43 (86%) of isolates were resistant to ceftriaxone (4- ≥64 µg/ml), 42 (84%) of isolates were resistant to ceftazidime (1
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(4)
The research deals with the Presidents of the Christians who called themselves (Ghaltka) in the book titled (orient chirsy patriarchs) that talked about their scientific practical biography adding to) that their completeness on the position of Ghaltka with its decrees and caliphs who were contemporaries to them ,as well as their places, deaths, cemeteries and their accomplishments In accordance with the powers granted to them and also it mentions the situation of The Abbasid caliphate with them and with the sons of their sect .
Abstract
The health section is considered to be one of the most important section in the field of service economical and social unit because of its concern in the life of human begin and society and the process of determining t
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Teeth decay is one of the distinctive diseases which infects the children of generation .though it is not adeacly disease, it leads to huge problems , especially if it is infect children in their early childhood .There are many factors which lead to this disease , and to achieve the goal of this research in trying to stop the most important nutrition factors and others reasons that have relation with this disease .The practical application has been done for four months on children , who have been chosen randomly of the age ( 3-5 years) of both sexes , infected with teeth decay , from Baghdad city ( al karkh and al rusafa ) , the number of children reached to 90 child , divided into tow groups 45 male , and( 45 )female .Again they have be
... Show MoreThe current study aims at identifying of the differences of life quality level for the academic instructors at Omar Al-Mukhtar University / Libya according to the city variable that the instructor belong to ( Libya, Iraq, Egypt ), and also according to gender Variable (Male - Female),To achieve the aims of study ,the researcher chose a sample consists of (210) instructors ( 170 males and 40 females) from four colleges at Omar Al- Mukhtar University/ Darna . The researcher built the scale of life quality which consists of (42) items in last version . The researcher has conducted the validity and reliability of the scale. and by using Analysis of Variance via (SPSS program). The research reaches the following results : 1-The life quality o
... Show MoreThe Arabs muslim , throughout the historical ages, had many and varied contributions in various fields of science and knowledge, and in all scientific disciplines. They were preceded by scholars of other sects, so their books were translated into Arabic and they added to it many of their scientific research and writings that affected Arab and Islamic libraries, as these scientific research turned into basic references for the benefit of students of science in this field, and they did not stop at that, but built observatories, and invented They developed many astronomical devices in their time and observed the planets and stars, drew maps for them and determined their locations
هدف البحث إعداد تدريبات تزامن ما بين السايكو وتمرينات القوة الوظيفية للاعبي كرة القدم، والتعرف على تأثيرها في القدرة الانفجارية للرجلين، وفي مهارتي المناولة الطويلة والركلة الركنية للاعبي كرة القدم، ليفترض الباحث بإنه توجد فروق ذات دلالة إحصائية بين نتائج الاختبارات القبلية والبعدية لمجموعتي البحث التجريبية والضابطة في كل من القدرة الانفجارية للرجلين لمهارتي المناولة الطويلة والركلة الركنية في كرة القد
... Show MoreEducation received the attention of the monarchy in Iraq, especially after the developments that the country witnessed after Iraq gained independence and joined the League of Nations in 1932 AD in all political, economic and cultural aspects. In this regard, due to its distinguished geographical location, where the atmosphere, the natural environment and the religious and political standing were available, which made it a center of attraction for most Iraqi families and political figures. Learning and pioneering the path of knowledge, so it witnessed a great prosperity in secondary education, so several important schools appeared that contributed to advancing the wheel of learning forward, including Baghdad College High Schoo
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