This study aims to reach the right of governorates that are not organized in a region to impose local legislation, including tax legislation, and the extent of the constitutionality of this legislation and its consistency with constitutional texts and legal rules. The imposition of local taxes finds its constitutional and legal basis in the Iraqi constitution for the year 2005 and the law of governorates not organized in a region.The imposition of local taxes corresponds to the principle of tax legality, which is reflected in the necessity of issuing tax laws from a competent authority, whether this authority is federal, regional or local. Rather, it is sufficient that it be competent

The local asphalt concrete fracture properties represented by the fracture energy, J-integral, and stress intensity factor are calculated from the results of the three point bending beam test made for pre notches beams specimens with deformation rate of 1.27 ^mm/min. The results revealed that the stress intensity factor has increased by more than 40% when decreasing the testing temperature 10˚C and increasing the notch depth from 5 to 30^mm. The change of asphalt type and content have a limited effect of less than 6%.

The increasing level of residents’ requirements of the local community led to the necessity for sufficient local funding to satisfy the residents’ requirements and services of the local units affiliated with the decentralized administrative systems on the one hand, and to the role of local financing in the financial independence of local units on the other hand.With the presence of local financing, the financial independence of local units is achieved and is considered one of the conditions for financial independence, which is the provision of local financing to the units away from central support. The study focused in this research to clarify the concept of local financing for local units with a statement of its conditions and importan

The aim of this study is to evaluating the antibacterial activity of Laurus nobilis leaves extract on E. coli isolates. Maceration and Soxhlet apparatus were used to prepare aqueous and methanolic extracts; total phenolic content and 2,2-diphenyl-1-picrylhydrazyl (DPPH) were conducted to determine the active compounds in the extracts. The results showed that both Laurus nobilis methanolic and aqueous extracts have a noticeable effect on scavenging free radicals. Free radical scavenging activity. The total phenolic contents were 28.60 ±0.12 and 16.58 ±0.11mg/g in 50 mg/ml, in methanolic and aqueous extracts respectively. The antibacterial activity of Laurus nobilis leaves extracts showed that the methanolic extract was more effective than

The sunflower plants are attacked by serious seed and soil-borne pathogens including charcoal rot disease that caused by Macrophomina phaseolina. This disease has serious damages to sunflower crop. This study aimed to assess the efficacy of Arbuscular mycorrhizal fungus against charcoal rot disease as fungicide alternative.

For the period from February 2014 till May 2014, one hundred and nine lactose fermenter clinical isolates from different samples (urine, stool, wound swab, blood, and sputum) were collected from Alyarmok, Alkadimiya, and Baghdad teaching hospitals at Baghdad governorate. Identification of all Klebsiella pneumoniae isolates were carried out depending on macroscopic, microscopic characterizations, conventional biochemical tests, and Api 20E system. Fifty-three (48.62%) isolates represented K. pneumoniae; however, 51.73% represented other bacteria. Susceptibility test was achieved to all fifty-three K. pneumoniae isolates using five antibiotic disks (Ceftazidime, Ceftriaxone, Cefotaxime, Imipenem, and Meropenem). Most of tested isolates (90

Background: The antimicrobial resistance is one of the most serious and expanding health problems world -wide in the last decades. The esbl escherichia coli. (extended – spectrum beta-lactamase e.coli) represents an important aspect of it .Objectives: To get an overview on the esbl e.coli prevalence profile in general. Also to assess the antibiotic sensitivity of esbl e. coli trying to specify the most effective antibiotics in combating this micro-organism.Methods: this study tries to focus on this problem in Iraq which through a prospective study approach by taking 35 clinical samples from various sources (urine, blood, abscess, eye ,vagina ,stool and others),and after confirming the presence of e.coli, the presence of esbl e.coli and

DBN Dr. Liqaa Habeb, International Journal of Multidisciplinary Reseach, 2015

Neonatal sepsis refers to the bacterial bloodstream infections of the newborn during the neonatal period as usually the first twenty-eight days of life. The current study was done in the laboratories of AL-Batool Teaching Hospital for Gynecology and Pediatrics in Baqubah, Diyala Governorate, including 140 blood specimens collected from the neonates admitted to the hospital with suspected sepsis, the ages of the both groups was ranged from 1 day to 28 days. Out of the total cultured samples, 32.14% (45 of 140) were positive and 67.86% (95 of 140) were negative blood culture. 45 of 140 samples were negative to the blood culture chosen as control group. The results showed highest isolates were Coagulase Negative Staphylococcus (CoNS) 19 (42.2%

In order to have an idea about what happens in Iraqi food establishments in relation to implement quality management system ISO 9001, this study was performed to show the actual situation of Iraqi food establishments concerning quality management system (ISO 9001:2015), reasons of implementing, factors that hinder implementing and problems faced high administration for getting establishments certification ISO 9001:2015. The study demonstrated from the questionnaire some difficulties to implement ISO 9001 for both of establishments that implemented the quality system or which in implementing of this international standard. The most important problems during implementing were business culture and costs and the most important proble