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
Abstract
The aim of this study was to prepare rebamipide ocular inserts in order to extend its release on the ocular surface for dry eye treatment. Solubility study was applied to the drug with or without l-arginine using different solvents. Solvent casting technique was used to prepare the inserts; l-arginine was used to solubilize the drug, hydroxypropyl methylcellulose grades (E5 and K15M) and poly ethylene glycol 200 were used as excipients. The inserts were evaluated for their physical and mechanical properties, moisture loss% and absorption %, surface pH, and in-vitro drug release. The use l-arginine exhibited an enhancement of rebamipide solubility in both deionized water and phosphate buffer (pH 7.4) by a
... Show MoreRecovery 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.
ABSTRACT: Protein isolate was achieved from local peeled non soaked pumpkins seeds by using petroleum ether with protein percentage of 53.15%. Protein isolate was used in manufacturing meat burger with two substitution10 and 20%. The shrinkage percentage for burger diameter was decreased from 25.5 to 16.6%, the sample with 10% substitution was distinguished in water holding capacity (WHC) which was 54.52%. Sensitive evaluation for these samples showed that the burger with 10% substitution was similar to the control.
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.
Background: Semen contamination is a detrimental factor in decreasing fertility. Seasonal changes may affect the contamination, too. Objectives: This study was designed to detect semen contamination in ovine and caprine during different seasons. Methods: Six fully mature male sheep and goats were subjected to electro-ejaculator collection twice monthly from February 1, 2022, to January 31, 2023 (Spring, February 1, 2022-April 30, 2022; Summer, May 1, 2022, July 31, 2022; Autumn August 1, 2022, October 31, 2022; Winter November 1, 2022, January 31, 2023), for studying the seasonal effect. A total of 288 semen samples were collected from both species (36 samples from each per season). All samples were subjected to bacterial isolatio
... Show MoreThe 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
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
... Show MoreBackground: This research describes the methodology used for the preparation of selenium nanoparticles from Pseudomonas aeruginosa and their administration to lambs for lipid profile checking, administration of selenium nanoparticles as a medication in lambs results in hypolipidemia. Aim: The study aimed to investigate the potential of selenium nanoparticles in improving lipid profiles in lambs. Methods: Healthy lambs (n=10) of similar age and weight were selected for the study. The animals were housed in individual pens with free access to water and a standard diet. The lambs were randomly divided into two groups: the control group (n=5) and the treatment group (n=5). The control group received a standard diet, while the treatme
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