Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which the first profit is achieved and according to a certain percentage and the nature of the project on the one hand, and to support the industrial sector on the other hand, although the tax exemptions represent a loss of state revenue. However, in order to grant it an exemption, the state is supposed to encourage individuals to direct their capital in industrial projects that enjoy tax permits
Hepatitis B virus (HBV) remains one of the most pervasive viral threats worldwide, posing a significant risk to millions. Due to the absence of proofreading activity during reverse transcription, HBV exhibits a high genetic variability. To date, ten distinct HBV genotypes have been identified globally, associated with varying disease outcomes, including progression to cirrhosis and carcinoma, as well as responses to antivirals. Consequently, genotypic analysis and molecular characterization of HBV are critical for optimizing therapeutic strategies. This study aimed to investigate the distribution of HBV genotypes among Iraqi patients and to characterize their molecular profiles. Therefore, a modified protocol was used to improve seq
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Aeromonas salmonicida is a fish pathogen and recognized to cause a variety of diseases in humans. There are a few information about A.salmonicida in Iraq and there is no any previous molecular study on it. During the period of December 2017 to May 2018; Sixteen isolates of the A. salmonicida were isolated and identified from 300 common carp (Cyprinus carpio) fishes stomach in aquarium of Erbil city/ Iraq by using manual, automated Vitek 2 compact system, and confirmed by PCR using gene TonB-dependent siderophore (364bp). Antimicrobial susceptibility was determined by disk diffusion method and the results found that all isolates 100% susceptible to imipenem, 100% resistant to nalidixic acid and variable resistan
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Rock failure during drilling is an important problem to be solved in petroleum technology. one of the most causes of rock failure is shale chemical interaction with drilling fluids. This interaction is changing the shale strength as well as its pore pressure relatively near the wellbore wall. In several oilfields in southern Iraq, drilling through the Tanuma formation is known as the most challenging operation due to its unstable behavior. Understanding the chemical reactions between shale and drilling fluid is determined by examining the features of shale and its behavior with drilling mud. Chemical interactions must be mitigated by the selection of suitable drilling mud with effective chemical additives. This study is describing t
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The present study was conducted in the Tigris River within Baghdad (University of Baghdad campus). The study included some physicochemical parameters and qualitative of epiphytic algae on the host plant (Ceratophyllum demersum) during summer season 2013. The results revealed that the study area was alkaline, hard and oxygenated water. A total of 105 taxa of epiphytic algae was identified. Bacillariophyceae diatoms composed 44.7% of the total and were represented by 42.4% of the order Pennales and 1.9 %of the order Centrales. Chlorophyceae composed 32.3%, followed by Cyanophyceae composed 22.8 % of the total. The total number of epiphytic algae was fluctuated among the study period. Most of the identified algae were benthos type and a few
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Evaporation is one of the major components of the hydrological cycle in the nature, thus its accurate estimation is so important in the planning and management of the irrigation practices and to assess water availability and requirements. The aim of this study is to investigate the ability of fuzzy inference system for estimating monthly pan evaporation form meteorological data. The study has been carried out depending on 261 monthly measurements of each of temperature (T), relative humidity (RH), and wind speed (W) which have been available in Emara meteorological station, southern Iraq. Three different fuzzy models comprising various combinations of monthly climatic variables (temperature, wind speed, and relative humidity) were developed
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Background: Direct measurement of intracellular magnesium using erythrocytes has been suggested as a sensitive indicator for the estimation of body magnesium store. Marked depletion in plasma and erythrocyte magnesium levels was particularly evident in diabetic patients with advanced retinopathy and poor diabetic control. While insulin has been shown to stimulate erythrocyte magnesium uptake, hyperglycemia per se suppressed intracellular magnesium in normal human red cells.
Aim of the study: To investigate the erythrocyte magnesium level in Iraqi type I and II diabetic patients, with specific emphasis on the effect of both, metabolic control and the type of antidiabetic treatments.
Methods: Sixty two diabetic patients (7 with type
Jatropha L. is an exotic genus to Iraq and it has been cultivated in gardens for ornamental purposes because of the shiny red color of the flowers. The plant adapted to environmental conditions and succeeded in growing and blooming, which is why the species was interested to study. The species Jatropha integerrima Jacq. was examined and diagnosed for the first time in Iraq. Morphological and anatomical characteristics for leaves (considering that the variations are the most reliable and taxonomically important) were provided. The Phytochemical screening showed the presence of alkaloids, flavonoids, terpenes, tannins and saponins. The qualitative analysis by TLC indicated the presence of alkaloids and flavonoid that was detected by specia
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