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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 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
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
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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Scopus
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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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Application of banking institutions' governance variables and their impact on financial performance as measured by (ROA & ROE): an applied study on a sample of local Islamic banks listed on the Iraq Stock Exchange
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The research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).

The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,

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Publication Date
Wed Nov 05 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Histological evaluation of local application of collagen I and /or vascular endothelial growth factor (An experimental study in rats)
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Background: The study was designed to evaluate the effect of local application of exogenous VEGF/collagen I separately and as a combination in socket healing. Sixty male Albino Wistar rats were subjected for a surgical tooth extraction of upper 1st molar of both sides (right side was considered as experimental site, while left be the control one, treated with 1µL of normal saline). The rats were scarified at 3, 7, 14, 28 days post extraction. Socket healing was histologically examined with immunohistochemistochemical localization of ALP&FGF2. Materials and Method: Sixty male Albino Wistar rats were subjected for a surgical tooth extraction of upper 1stmolar of both sides (right side was considered as experimental site, while left be the

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Publication Date
Wed Jul 01 2015
Journal Name
Advanced Powder Technology
Characterization of nano-silica prepared from local silica sand and its application in cement mortar using optimization technique
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Publication Date
Mon Oct 01 2012
Journal Name
Al–bahith Al–a'alami
Issues of Iraqi Photojournalists Working in Local and Foreign Institutions in Iraq: Iraqi Photojournalists Association - Case Study 2012
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The issues of journalists and media employees in general and photojournalists in particular have become important issues, especially as those issues are closely linked to the success or failure of the media process.

This research deals with (the issues of Iraqi photojournalists working in local and foreign institutions in Iraq - a case study in 2012), because of the ambiguity in identifying those issues, which focused on the issues of this research.

This was done through the research community of members of the Association of Iraqi photojournalists in Baghdad exclusively of (64) photographers and television photographers to identify the problems encountered in their work

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Pharmacy And Biological Sciences
Effect of Oral Zinc Sulfate on Local Inflammatory Cytokines Level in Iraqi Women Infected With Human Papillomavirus (HPV)
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This study was aimed to monitor oral zinc sulfate role on local cervical proinflammatory cytokines in HPV-infected women comparing with these cytokines before treatment application. A cervical secretion got from 28 infected women before and after treatment with zinc sulfate, these samples assessed various markers of inflammation including interleukin-1β, IL-8, and IL-12. Results manifested that improve and clear the cervical HPV infections after three months of zinc treatment 46.43% and 21.43%, respectively. Viral infections with single and multiple HPV high-risk types are raising of studied cytokines after 3-month compared with single HPV low-risk type. Moreover, this increasing was statistically significant only in IL-12 and IL-1. Women

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
A Comparison Between Classic Local Least Estimatop And Bayesian Methoid For Estimating Semiparametric Logistic Regression Model
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Semi-parametric models analysis is one of the most interesting subjects in recent studies due to give an efficient model estimation. The problem when the response variable has one of two values either 0 ( no response) or one – with response which is called the logistic regression model.

We compare two methods Bayesian and . Then the results were compared using MSe criteria.

A simulation had been used to study the empirical behavior for the Logistic model , with  different sample sizes and variances. The results using represent that the Bayesian method is better than the   at small samples sizes.

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