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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 May 13 2004
Journal Name
The College Of Arts/ Al-mustansiriyya University
The Linguistic Aspect of Euphemism in Jane Austen's Novel Emma: Motivation and Formation
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APDBN Rashid, The College of Arts/ Al-Mustansiriyya University, 2004

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering
The Design and Simulation of a Novel Optical Adder Depending on Optical Tri-state Gates
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Essential approaches involving photons are among the most common uses of parallel optical computation due to their recent invention, ease of production, and low cost. As a result, most researchers have concentrated their efforts on it. The Basic Arithmetic Unit BAU is built using a three-step approach that uses optical gates with three states to configure the circuitry for addition, subtraction, and multiplication. This is a new optical computing method based on the usage of a radix of (2): a binary number with a signed-digit (BSD) system that includes the numbers -1, 0, and 1. Light with horizontal polarization (LHP) (↔), light with no intensity (LNI) (⥀), and light with vertical polarization (LVP) (↨) is represen

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Publication Date
Tue Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of melatonin supplementation on the gingival health and lipid profiles in obese periodontitis patients
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Background: Obesity increases the host’s susceptibility by modulating the immune and inflammatory systems in a manner that predisposes to inflammatory tissue destruction and leaves an individual at greater risk of periodontitis. Melatonin is a pineal secretory product involved in numerous actions, such as regulation of internal biological clocks and energy metabolism, and it functions as an antioxidant and anti-inflammatory agent. There exists a substantial amount of evidence supporting the beneficial effect of melatonin supplementation on obesity and its complications. Aim of the study: To investigate the effects of systemic melatonin intake on periodontal health status and lipid profiles in obese periodontitis patients. Subjects and met

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Publication Date
Tue Jan 30 2024
Journal Name
International Journal Of Engineering Pedagogy
Information and Communication Technology and its Impact on Improving the Quality of Engineering Education Systems
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Scopus
Publication Date
Mon Sep 10 2018
Journal Name
Iraqi Journal Of Physics
The influence of magnetic field and cathode dimensions on plasma characteristics in hollow cathode system
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Experimental study on the effect of cylindrical hollow cathode, working pressure and magnetic field on spatial glow distribution and the characteristics of plasma produced by dc discharge in Argon gas, were investigated by image analyses for the plume within the plasma. It was found that the emission intensity appears as a periodic structure with many peaks appeared between the electrodes. Increasing the pressure leads to increase the number of intensity peaks finally converted to continuous form at high pressure, especially with applied of magnetic field, i.e. the plasma is more stable with the presence of magnetic field. The emission intensity study of plasma showed that the intensity has a maximum value at 1.07 mbar pressure and decre

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Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Cognitive motivation and its relationship to the concept of self on middle school students (female)
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The preparatory phase since it corresponds to adolescence are the most important stages of life , where the individual 's personality to take shape at this stage and start asking questions about the same , trying to discover the positive and negative traits hehas in order to form distinctive character and also is being he have Love Poll For everything that goes on around him.
And attention to cognitive motivation is important for students because the student who owns a motive cognitively looking for self - knowledge with conviction, and learning then be meaningful and lasts long. The motive of knowledge are common in which cognitive components does not mean exclusive knowledge on academic books and research in the narrow borders but a

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determining of Efficiency For The N749 Dye contact with TiO2 In Dye Sensitized Solar Cell
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In this research, we investigate and evaluate the efficiency of a hetero junction N749-  device based on a simple donor-acceptor model for electron transfer. Electron transfer from a photo-excited N749 sensitized into a wide-band gap  is the basic charge separation in dye-sensitized solar cells, or "DSSCs". Due to the understanding of the current of the DSSCs functioning mechanism, the energy levels of the hetero junction N749-  device surrounded by DCM solvent as polar media must be continuum levels. The current-voltage (J-V) characteristics of the N749- device are calculated in two concentrations at room temperature (T=300 k) and 100   irradiation. The fill factor and efficiency of the device are found to be 0.134 and 6.990 for con

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Flame Atomic Emission and Colorimetric Methods for the Determination of Cephalexin Monohydrate in Pharmaceutical Preparations
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We propose two simple, rapid, and convenient spectrophotometric methods which are described for the determination of cephalexin in bulk and its pharmaceutical preparations. They are based on the measurement of the flame atomic emission of potassium ion (in the first method) and colorimetric determination of the green colored solution at 610 nm formed after the reaction of cephalexin with potassium permanganate as an oxidant agent (in the second method) in basic medium. The working conditions of the methods are investigated and optimized. Beer's law plot shows a good correlation in the concentration range of 5-40?g ml-1. The detection limits are 2.573,2.814 ?g ml-1 for the flame emission photometric method and 1.844,2.016 ?g ml-1 for colo

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Publication Date
Sun Jun 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Reverse Osmosis Polyamide Membrane for the Removal of Blue and Yellow Dye from Waste Water
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The present work aims to study the removal of dyes from wastewater by reverse osmosis process. Two dyes were used direct blue 6, and direct yellow. Experiments were performed with feed concentration (75 – 450 ppm), operation temperature (30 – 50 oC) and time (0.2 – 2.0 hr). The membrane used is thin film composite membrane (TFC). It was found that modal permeate concentration decreases with increasing feed concentration and time operating, while permeate concentration increases with increasing feed temperature. Also it was found that product rate increase with increasing temperature, but it decrease with increasing feed concentration and time. The concentration of reject solution showed an increase with increasing feed concentratio

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Publication Date
Tue Jul 01 2014
Journal Name
Political Sciences Journal
Political pluralism between rejection and acceptance Astrobiological study of the most prominent contemporary Islamic trends
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التعددية السياسية بين الرفلض والقبول دراسة نظرية لأبرز الاتجاهات الاسلامية المعاصرة

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