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The constitutionality of the local tax
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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

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Publication Date
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
The Role of Local Satellite Channels in the formation of knowledge and trends of the Iraqi Public Towards Terrorism: A Field Study
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Terrorism is a global phenomenon that engulfs most regions of the world to varying degrees. Media outlets are aware of the many incidents of violence and terrorism that have increased in recent times. The differences between the size of the phenomenon in different societies are the causes and severity of the phenomenon. On the role of local satellite channels in shaping the knowledge and trends of the Iraqi public towards the events of terrorism, in light of the assumptions of reliance on the media. The importance of this study is that it assesses the role of local satellite channels in the formation of knowledge and trends The study seeks to know the extent of exposure of the Iraqi public to local satellite channels, and to reveal the e

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Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
The use of eggplant peel powder in the treatment of hyperlipidemia caused by antibiotics administration in male local rabbits
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Publication Date
Thu Jan 04 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE EFFECT OF MICROENCAPSULATION OF PROBIOTIC TO INCREASE SURVIVALITY TOWARDS MILK PASTEURIZERTREATMENT WHICH AVAILABLE IN LOCAL MARKETS.: STUDY THE EFFECT OF MICROENCAPSULATION OF PROBIOTIC TO INCREASE SURVIVALITY TOWARDS MILK PASTEURIZERTREATMENT WHICH AVAILABLE IN LOCAL MARKETS.
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Lactobacillus Plantarum and Lactobacillus rhamnosus GG were encapsulated using 3% of alginate via extrusion technique. And the probiotics capsules produced were further coated used 1% chitosan to increase the survival of probiotics, and evaluation of The heat resistance of the slow pasteurization and fast pasteurization for Lb,pla and Lb.GG for control and bacteria coated one layer and bacteria coated two layer at 63°C/ 30 minutes and 72°C/ 15 seconds. The results indicate that the Probiotic coated two layer are more resistant to pasteurization temperatures at 63°C/ 30 minutes and 72°C/ 15 seconds than the Probiotic coated one layer. While the results of the control follow a significant reduction for viability of cell toward pasteuri

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Proposal framework to activate the international accounting procedures for disasters and wars effects in the local environment
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natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental tax and its role in sustainable social development
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Abstract:

  The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was

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Publication Date
Sat Sep 24 2022
Journal Name
International Journal Of Biomaterials
Histological Evaluation of the Effect of Local Application of Punica granatum Seed Oil on Bone Healing
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Background. Bone healing is a complex and dynamic process that represents a well-orchestrated series of biological events of cellular recruitment, proliferation, and differentiation. The use of medicinal plants in bone healing has attracted increasing interest because of their lower side effects. Punica granatum seed oil (PSO) contains high levels of phenolic compounds, promotes osteoblast function, and plays an important role in bone remodeling. A gelatin sponge (Spongostan) is a hemostatic agent that is extensively applied as scaffolds in engineering and as drug carriers in the medical field. This study aimed to evaluate the effectiveness of PSO for bone healing enhancement. Twenty adult male New Zealand rabbits, weighing an avera

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Publication Date
Sun Dec 07 2008
Journal Name
Baghdad Science Journal
Optium Conditions for the Production of Neutral Protease from local strain Aspergillus niger var cabonarius
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The optimum conditions for the production of neutral protease from local strain Aspergillus niger var carbonarius by solid – state fermentation system (Wheat bran) moisted with 0.2 M phosphate buffer (PH7.0) . the hydration ratio was 1:5 (V:W) . the concentration of inoculum was 1×106 spores per 10 gram of solid materials , initial P H 6.5 and 96 hours of incubation period at 30? C .the enzyme activity was 1300 unit / ml and specific activity was 1550 unit / mg protein .

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Publication Date
Mon Aug 01 2022
Journal Name
Journal Of Physics: Conference Series
The local bifurcation analysis of two preys stage-structured predator model with anti-predator behavior
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Abstract<p>This paper deals with two preys and stage-structured predator model with anti-predator behavior. Sufficient conditions that ensure the appearance of local and Hopf bifurcation of the system have been achieved, and it’s observed that near the free predator, the free second prey and the free first prey equilibrium points there are transcritical or pitchfork and no saddle node. While near the coexistence equilibrium point there is transcritical, pitchfork and saddle node bifurcation. For the Hopf bifurcation near the coexistence equilibrium point have been studied. Further, numerical analysis has been used to validate the main results.</p>
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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of tax expenses in promoting direct foreign investment in Iraq
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The purpose of research is highlighting the role of tax expenses in promoting direct foreign investment in Iraq, The main objective of the increase in the field of tax expenses is to manage the competition in the production of goods and services locally, in addition to the various qualities of the economical. As the search contributes to the idea of the role of the policy of the tax expenses in the promotion of foreign companies operating in Iraq. The analytical and transparent transparency used by adoption of cases of the relevant body of the tax body. For each image or form of tax expenses have been reliably related to the promotion of direct foreign investment, the taxpayers highlighted the annual controls, tax cuts as the sample was

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Publication Date
Thu Jan 05 2012
Journal Name
International Journal Of Scientific Research
The Influence of Parsley ( Petroselinum crispum ) as Feed Additive on Hematological Traits of Local Iraqi Geese
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This study was conducted to investigate the effect of feeding diets containing different levels of parsley on the hematological traits of local Iraqi geese. A total of twenty-four local geese, one year old, were used in this experiment. The birds were allocated into four treatment groups, consisting of six geese each. Treatment groups were: control diet (C) (free from parsley); T1: control diet + 80 g/d parsley; T2: control diet + 160 g/d parsley; and T3: control diet + 240 g/d parsley. At the end of the experiment, blood samples were obtained from all geese from the brachial vein by venipuncture. Hematological traits included in this study were red blood cells count (RBC), hemoglobin concentration (Hb), packed cell volume (PCV), mean cell

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