The importance of the current study lies in the importance of the Tax policy that being considered one of the most important tools working on fulfilling the social, financial and economic goals and improving the investment environment in the country to become having the ability to activate the national economy. The current study has referred that ( Has the tax planning practiced by the Iraqi contribution companies led to increase the far-term tax outcome through getting benefit of the monetary funds and expansion in the economic activities or establishing new economic structures and consequently led to increase the tax? The hypothesis of the current study has indicated that the tax planning practiced by the Iraqi contribution contribute into encouraging the investment and new projects . The research aims toexplain the concept of the tax planning and its strategicimportance, and to what extent it depicts policies of expansion in investment. The research has concluded set of conclusions , most importantly, the Iraqi companies have agreed that the tax availability that could be obtained through the tax planning has been considered a factor for attracting the investment through paying attention to the nature of the monetary availabilities. As a result, the investment is considered as a main factor in defying the state's economic center in the short-term an the main reason of the economic growth lies in creating jobs opportunities and production increase , technology development and exports expansion . Along withthe currencies ' entry. Thus, all these factors reflect positively on the companies ' contribution into the economy growth and taxplanning increase. Most important recommendations lie in the contribution of Iraqi companies to pay attention on the tax planning for reducing the tax regulations based on laws and achieving more profits and monetary availability to be used in fields of expansion and to open specialized companies or branches in and outside the country as to secure its work continuation and competition.
This paper presents a study to investigate the behavior of post-tensioned segmental concrete beams that exposed to high-temperature. The experimental program included fabricating and testing twelve simply supported beams that divided into three groups depending on the number of precasting concrete segments. All specimens were prepared with an identical length of 3150 mm and differed in the number of the incorporated segments of the beam (9, 7, or 5 segments). To simulate the genuine fire disasters, nine out of twelve beams were exposed to a high-temperature flame for one hour. Based on the standard fire curve (ASTM – E119), the temperatures of 300◦C (572◦F), 500◦C (932◦F), and 700◦C (1292◦F) were adopted. Consequently,
... Show MoreBACKGROUND: Helicobacter pylori is an important gastrointestinal infective bacteria with many serious complications including gastric erosions and ulceration, duodenal ulcer, gastric carcinoma and MALT gastric lymphoma. The gastric biopsy is commonly performed in H. pylori-positive dyspeptic individuals, and many previous researchers studied the histopathological features of infected gastric biopsies however little previous studies focused on the histopathological findings in young population in comparison to the older one. AIM: To make a focus on the histopathological effects of H. pylori infection in young patients compared with the older one and predicts the need for endoscopy in this population, also to estimates the prevalence of
... Show MoreColorectal cancer (CRC) is the most common gastrointestinal malignancy and one of the top ten common cancers worldwide with approximately 2 million cases. There are multiple risk factors that could lead to CRC emergence; of which are genetic polymorphisms. Excision repair cross-complementing group 2 (ERCC2) gene encodes for ERCC2 enzyme which plays a crucial role in maintaining genomic integrity by removing DNA adducts. Several studies suggested that there could be a link between genetic polymorphisms of ERCC2 gene and the risk of CRC development. Hence the present study aims to validate the relationship between the following ERCC2 single nucleotide polymorphisms (rs13181, rs149943175, rs530662943, and rs1799790) and CRC susceptibility. A t
... Show MoreA study of irrigation water was conducted Baghdad city to find out extent of its pollution by some heavy metals (Pb, Cd, Ni, Co, CU, Cr, Zn and Fe). Water samples were collected randomly from different sources (river, well and stream). Results showed that the concentration of studied heavy metals were as follows: Lead between 0.43-11.75 mg L-1, Cadmium between 0.01-0.95 mg L-1, Nickel between 0.008-0.46 mg L-1, Cobalt between Nil - 0.185 mg L-1, Copper is between 0.326 - 1.58 mg L-1, Chromium is between Nil-0.068 mg L-1, Zinc 0.398-1.182 mg L-1, as for Iro
The objective of this study is to determine levels of some pro-inflammatory cytokines (IL-12 and SIL-2R) in pregnant women with polycystic ovary syndrome (PCOS) and also to determine incidence of spontaneous abortion during first trimester in pregnant women with PCOS compared with non-PCOS pregnant women. This Study was performed on (93) women, consisted of: 1- (63) pregnant women during the first trimester, which included:A- (33)PCOS pregnant women and subdivided into the following groups: (20) successful pregnant PCOS, (7) blighted Ovum PCOS and (6) missed abortion PCOS. B- (30) non-PCOS pregnant women, which included: (27) successful pregnant control and (3) non-PCOS pregnant women were withdrawn from this study because of their abortion
... Show MoreThe gas chromatography (GC) method in analytical chemistry is a quick and accurate method to detect volatile components like ethanol. A method for determining volatile components known as Headspace chromatography (HS-GC) was developed along with an internal standard method (ISM) to identify ethanol in fermented broth in the laboratory. The aim of this research is determining the concentration of ethanol in fermented broth using capillary column (ZB-1). This method can analyze ethanol concentrations in the fermented medium broth ranging from 10 to 200 g/L. The validation of this method was done in order to obtain the results to be of high precision and the significant, precision was represented as the relative standard deviation (RSD) which
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