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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
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Genetic diversity of Capsicum annuum L. in local and imported samples in Iraq by using RAPD-PCR
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Genetic variation was studied in 22 local and imported samples collected from local Iraqi market by using random amplified polymorphic DNA (RAPD-PCR). Five randomly primers set were used in this study. These primers produced 292 bands. Molecular weights of these bands ranged between 1.8 Kb (1800 bp) to 150 bp. The percentage of polymorphic bands is 100%, with one distinguished band which is produced by using C52 primer. The other primers did not produce any distinguished band. The results of Dendrogram of the studied samples depended on RAPD-PCR results by using Jaccard coefficient for genetic similarity was distributed the samples into 8 groups. This Dendrogram revealed a higher similarity between Iraqi/Yousifia green bell pepper and Jo

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Publication Date
Mon Nov 01 2010
Journal Name
Iraqi Journal Of Physics
Characterization of Quartz and Calcite Particle size Presents in Local Dust Fell on Baghdad on June 2009
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Dust samples have been collected from three areas in Baghdad during dust storm occurred in 18th of June 2009 to characterize elemental particle size and composition by different techniques. The x-ray diffraction detected six minerals those are calcite, and quartz, present as a major components, dolomite, kaolinite, gypsum and plagioclase present as miner components .EDX detected some normal elements presented in local soil except traces of lead , nickel, and chromium. The particle size analysis by a set of sieves have revealed that the majority particle distribution was between (32 and 45)μm . To isolate the aerosol size, PM10 buoyancy method of powder in water showed a signifying amounts of particulate size .Scheerer’s method was app

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Publication Date
Sun Jun 30 2024
Journal Name
Academia Open
Lactobacillus, Bifidobacterium and Streptococcus, Probiotic Bacteria Supplements, Induce DNA Repair of Local Breast Cancer Cell Line AMJ13
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General Background: Breast cancer is the most prevalent cancer affecting women, with increasing incidence worldwide. Specific Background: Recent research has focused on the role of epigenetic changes in DNA damage, repair mechanisms, and the potential therapeutic effects of probiotics. Probiotics have shown promise in promoting tissue regeneration and DNA repair. Knowledge Gap: However, the precise impact of probiotics on DNA repair in cancer cells, specifically breast cancer cells, remains underexplored. Aims: This study aimed to evaluate the effects of probiotics on DNA damage repair in AMJ13 Iraqi breast cancer cells and assess the cytotoxic effects of probiotics on these cells. Results: Using the comet assay, we found significan

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Publication Date
Mon Sep 10 2012
Journal Name
Journal Of Al-nahrain University
Interactions of Black and Green Tea Water Extracts with Antibiotics Activity in Local Urinary Isolated Escherichia coli
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total of 17 Escherichia coli isolates were collected from urine specimens of patients with urinary tract infection. Antibiotics sensitivity test indicated that amikacin followed by chloramphenicol and ciprofloxacin are the most effective antibiotics. The isolates showed multidruge resistant, nine isolates were resistant to 11-15 antibiotics, 3 were resistant to 16-20 antibiotics and 5 were resistant to 21-25 antibiotic. Two isolates were selected, the first (ED1) was resistant to (22) antibiotics while the second isolate (ED2) was resistant to (14) antibiotics (out of 25). Minimum inhibitory concentration (MIC) of the black and green tea water boiled extracts were determined towards (ED1,ED2).Results showed that MIC of black tea extr

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Publication Date
Mon Jan 01 2018
Journal Name
Biochem. Cell. Arch.
Studying of different factors affected in production of amylase enzyme from a local isolate of B. Subtillis A4 bacteria
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The present study aims to detection optimal conditions of production of amylase enzyme from isolate of B. subtillis A4. Nine carbonic sources were represented by starch, maltose, fructose, sucrose, glucose, arabinose, xylose, sorbitol and mannitol) at concentration of 1% for each source. It was found that the best was represented by starch carbonic, which showed higher activity and qualitative activity of 7.647 Unit/ ml and 461.56 Unit/ mg. Ten nitrogen sources were selected, including yeast extract, peptone, trypton, gelatin, urea and meat extract as organic sources Ammonium sulphate, Sodium nitrate, Potassium nitrate and Ammonium chloride as inorganic sources. These sources were added at aconcentration of 0.5% to the production medium. Th

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Publication Date
Wed Apr 01 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
Study of different factors effected in production of dextranase enzyme from a local isolate of b. Subtilis Z2 bacteria
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Publication Date
Wed Apr 01 2020
Journal Name
Diyala Journal Of Medicine
Histological Evaluation of Local Application of Flavonoid Extract of Capparis Spinosa on Wound Healing in Alloxan-Induced Diabetic Rats
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Publication Date
Wed May 01 2019
Journal Name
Research Journal Of Chemistry And Environment
Biodiesel from fresh and waste sunflower oil using calcium oxide catalyst synthesized from local limestone
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Publication Date
Sun Jan 19 2014
Journal Name
Romanian Biotechnological Letters
Optimization conditions for bioemulsifier production by local Streptomyces sp. SS20 isolated from hydrocarbon contaminated soil
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Advanced Veterinary And Animal Research
Selenium nanoparticles effect on foot and mouth disease vaccine in local Awassi breed male lambs
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Objective: The goal of this research was to evaluate where selenium nanoparticles impact the activity of antibodies in immunized lambs with foot and mouth vaccines by modulating the immune system. Materials and Methods: Two groups of lambs of 3–4 months of age were injected with 1 ml of ARRIAH-VAC vaccine intramuscularly in the neck, five Lambs were given selenium nanoparticles (size 100 nm) oral administration of selenium nano dose of 0.1 mg/kg of body mass once every day for sixty days considered as group one (G1) while the other five used as control Group 2 (G2). Results: This resulted in the establishment of an immune response, as evidenced by a rise in antibody titer in the blood using the ELISA test for three serotypes A,

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