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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
Mon Jan 09 2023
Journal Name
Indian Journal Of Economics And Business
Evaluation of reverse logistics options for international and local companies in Iraq
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Many international companies have branches or agencies in Iraq and have large market shares, and this has contributed to the increase in the import of these companies' products. This process created an additional problem of handling a large number of expired or defective products. There are many methods that contribute significantly to reducing these problems. The most prominent of these is the activation of reverse logistics options in Iraq by international and local companies. This research aims to conduct a survey of the reverse logistics options approved by some local and international companies and compare between them. This paper found that Amaron, Hitachi, Apple, Samsung and Huawei have limited options for reverse logistics and that

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Physics: Conference Series
Recovery of temporal coefficient for heat equation from non-local overdetermination conditions
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Abstract<p>Recovery of time-dependent thermal conductivity has been numerically investigated. The problem of identification in one-dimensional heat equation from Cauchy boundary data and mass/energy specification has been considered. The inverse problem recasted as a nonlinear optimization problem. The regularized least-squares functional is minimised through lsqnonlin routine from MATLAB to retrieve the unknown coefficient. We investigate the stability and accuracy for numerical solution for two examples with various noise level and regularization parameter.</p>
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Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Mathematical Modelling And Numerical Optimisation
Reconstruction of an orthotropic thermal conductivity from non-local heat flux measurements
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Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Inspiring heritage and symbols of local identity in contemporary Omani Graphic Art
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The research aims to monitor and analyze the visual and symbolic features, derived from the Omani heritage, and inspired by the concept of local identity, for a selection of contemporary Omani graphic art works, which represent a mixed, multi-category of research sample, comprising three levels: the works of professional Omani artists, and the works of young artists and specialized students, as well as the work of a number of active academics in the field of graphic theorizing and teaching. The sample is also divided - in terms of technical classification - into a category of works executed using traditional engraving and printing media, and a category of works executed using modern and digital graphic printing media.
Through the da

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Publication Date
Sat Mar 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Local drug delivery systems for treating periodontal diseases (A review of literature)
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In this review of literature, the light will be concentrated on the local drugs delivery systems for treating the periodontal diseases. Principles, types, advantages and indications of each type will be discussed in this paper.

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Publication Date
Thu Mar 10 2022
Journal Name
Oral Surgery
Evaluation of buffered local anaesthesia in dental extraction: A randomized controlled study
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Buffering of Local anaesthesia (LA) has been suggested as a mechanism to improve injection comfort and hasten the onset of anaesthesia. Aim This study aimed to evaluate the effectiveness of buffered LA in the extraction of maxillary premolars and molars. Materials and Methods This randomized controlled study included 100 patients who were indicated for extraction of maxillary posterior teeth, they were randomly divided into two groups; a study group that received infiltration of buffered 2% lidocaine hydrochloride with 1:80,000 epinephrine LA, and a control group that received non-buffered 2% lidocaine hydrochloride with 1:80,000 epinephrine LA. The buffering was performed using the Onset® LA buffering system (Onpharma®). The outcome va

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Publication Date
Sun Jan 01 1995
Journal Name
المجلة العراقية للاحياء المجهرية
NUMERICAL CHARACTERIZATION OF HALOBACTERIUM SPECIES ISOLATED FROM LOCAL HIGH SALIENT DESERTIFICATION SOILS
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ABSTRACT Fifty extremely halophilic bacteria were isolated from local high salient soils named Al-Massab Al-Aam in south of iraq and were identified by using numerical taxonomy. Fourty strains were belong to the genus Halobacterium which included Hb. halobium (10%). Hb. salinarium (12.5%), Hb.cutirubrum (17.5%), Hb-saccharovorum (12.5%), Hb. valismortis (10%) and Hb. volcanii (37.5%). Growth curves were determined. Generation time (hr) in complex media and logarithmic phase were measured and found to be 10.37±0.59 for Hb. salinarium. 6.49 ± 0.24 for Hb.cutirubrum. 6.70±0.48 for Hb-valismonis, and 11.24 ± 0.96 for Hb. volcanii

Publication Date
Sun Feb 28 2021
Journal Name
International Journal Of Intelligent Engineering And Systems
Intelligent System for Parasitized Malaria Infection Detection Using Local Descriptors
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Malaria is a curative disease, with therapeutics available for patients, such as drugs that can prevent future malaria infections in countries vulnerable to malaria. Though, there is no effective malaria vaccine until now, although it is an interesting research area in medicine. Local descriptors of blood smear image are exploited in this paper to solve parasitized malaria infection detection problem. Swarm intelligence is used to separate the red blood cells from the background of the blood slide image in adaptive manner. After that, the effective corner points are detected and localized using Harris corner detection method. Two types of local descriptors are generated from the local regions of the effective corners which are Gabor based f

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Local Dependence for Bivariate Weibull Distributions Created by Archimedean Copula
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In multivariate survival analysis, estimating the multivariate distribution functions and then measuring the association between survival times are of great interest. Copula functions, such as Archimedean Copulas, are commonly used to estimate the unknown bivariate distributions based on known marginal functions. In this paper the feasibility of using the idea of local dependence to identify the most efficient copula model, which is used to construct a bivariate Weibull distribution for bivariate Survival times, among some Archimedean copulas is explored. Furthermore, to evaluate the efficiency of the proposed procedure, a simulation study is implemented. It is shown that this approach is useful for practical situations and applicable fo

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Publication Date
Wed Apr 25 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Local Search Algorithms for Multi-criteria Single Machine Scheduling Problem
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   Real life scheduling problems require the decision maker to consider a number of criteria before arriving at any decision. In this paper, we consider the multi-criteria scheduling problem of n jobs on single machine to minimize a function of five criteria denoted by total completion times (∑), total tardiness (∑), total earliness (∑), maximum tardiness () and maximum earliness (). The single machine total tardiness problem and total earliness problem are already NP-hard, so the considered problem is strongly NP-hard.

We apply two local search algorithms (LSAs) descent method (DM) and simulated annealing method (SM) for the 1// (∑∑∑

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