Preferred Language
Articles
/
_heqYZMBVTCNdQwC3NJ0
The effectiveness of tax exemption in stimulating industrial projects in Iraq
...Show More Authors

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

Preview PDF
Quick Preview PDF
Publication Date
Fri Apr 01 2022
Journal Name
Journal Of Engineering
Experimental Study on Using Cement Kiln Dust and Plastic Bottle Waste to Improve the Geotechnical Characteristics of Expansive Soils in Sulaimani City, Northern Iraq
...Show More Authors

In this study, stabilization of expansive soils using waste materials namely; Cement Kiln Dust (CKD), and waste plastic bottles (WPB) was experimentally investigated. Using CKD and WPB are exponentially increasing day by day, due to their capability to solve both environmental and geotechnical problems successfully. Expansive soils were collected from locations with a wide range of plasticity index (PI) (15 - 27) and liquid limit (LL) (35% - 64%). Stabilizer percentages were varied from 0% to 20%, and curing durations for CKD cases were 7 and 28 days. Results showed the best percentages of CKD and WPB are 12% of each one respectively. LL, plastic limit (PL), and swelling percent (SP) loss were observed, which are 46%, 55%, and 96% respec

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (5)
Scopus Crossref
Publication Date
Fri Oct 30 2026
Journal Name
Magazine Aldhakwat Albedh
The impact of atheism on the individual and society, Iraq as a model
...Show More Authors

Atheists have spread in the modern era, so that atheism has become a bad phenomenon in the world in general and in Islamic societies in particular, so the research aims to study the individual and social effects left by atheism on the atheists themselves, and the research included multiple axes: atheism linguistically and idiomatically, atheism in the Qur’an Noble and Modern (and Contemporary) Atheism Statistics: and the reasons for atheism: Studying the phenomenon of atheism in Iraq as a model, then studying the effects of atheism: on the individual first, then atheism and its impact on society, then the conclusion, recommendations, sources and references

View Publication Preview PDF
Publication Date
Wed May 28 2025
Journal Name
International Linguistics Research
A Pragmatic Analysis of Modality in English Academic Texts in Nigeria and Iraq تحليل تداولي للتصويغية في النصوص الانكليزية في نيجيريا و العراق
...Show More Authors

Despite scholars’ attention on the typology of modality as a linguistic phenomenon, yet the use of modality across varieties of English is not well visible in communication-based researches that take semantics, pragmatics and discourse issues as the objects for their investigation. The paper generates its data from six M. A. dissertations from Nigerian University and equal number of the M. A. dissertations from Iraqi University to qualitatively and quantitatively investigate the contextual use of modality within the pragmatic perspective. The data analysis reveals that modality such as usuality, potentiality, necessity, probability and obligation in the dissertations encapsulates interpersonal and authorial voice in which the mean

... Show More
Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Phytochemical investigation And high performance thin layer chromatography (HPTLC) identification of flavonoids and phenolic acids in Euphorbia cyathophora (Family: Euphorbiaceae) cultivated in Iraq
...Show More Authors

View Publication
Crossref (1)
Crossref
Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
New Records of Non-Diatom Algae in Aquatic Habitat along Greater Zab River Path from Bekhma to Gwer District in Erbil Province, Iraq
...Show More Authors

A study of non-diatom algal species composition in twelve sites from Greater Zab River path within
Erbil Province, was carried out from April 2021 to January 2022 with monthly sample collection in twelve studied sites. Among them site 4,5,6,7 and 9 are the first for algal study in this area. The 112 different species of algae belong to 33 genera, 25 families, 13 orders and 4 divisions have been identified. The predominant genera included Spirogyra and Cosmarium 17, 8 taxa respectively. 13 taxa were new recorded to Iraqi
Kurdistan algal flora and 9 of them were new recorded to Iraqi algal flora: Botryosphaerella sudetica, Muriella magna, Gloeotaenium loitlesbergianum, Apiocystis brauniana, Anabaena oscillarioides, C. distentum

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (2)
Scopus Crossref
Publication Date
Thu Sep 14 2023
Journal Name
Al-khwarizmi Engineering Journal
Applying Scikit-learn of Machine Learning to Predict Consumed Energy in Al-Khwarizmi College of Engineering, Baghdad, Iraq
...Show More Authors

Globally, buildings use about 40% of energy. Many elements, such as the physical properties of the structure, the efficiency of the cooling and heating systems, the activity of the occupants, and the building’s sustainability, affect the energy consumption of a building. It is really difficult to predict how much energy a building will need. To improve the building’s sustainability and create sustainable energy sources to reduce carbon dioxide emissions from fossil fuel combustion, estimating the building's energy use is necessary. This paper explains the energy consumed in the lecture building of the Al-Khwarizmi College of Engineering, University of Baghdad (UOB), Baghdad, Iraq. The weather data and the building construction informati

... Show More
Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Determination of fungal and parasitic infections caused vaginitis: molecular identification of Candida parapsilosis in Al-Nasiriyah city, Iraq
...Show More Authors

The current study aims to determine the prevalence of Trichomonas vaginalis and Candida spp., and also to identify Candida parapsilosis and some virulence genes. It was conducted in Bint Al-Hoda Hospital of Maternity and Children in Thi-Qar province, south of Iraq for the period from the beginning of January to the end of December 2020. Two hundred and fifty samples were collected from the female genital tract for women whose age ranged between 17-50 years. Microscopic, traditional and molecular tests were used in the sample examination. The results recorded 12 (4.8%) samples infected with T. vaginalis parasite, whereas 130 (52%) samples showed Candida yeast distributed as follows: 75 (30 %) <

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Agricultural loans and Agricultural Investment in Iraq INSTRUCTOR. OMAR HAMEED MAJEED/ COLLEGE of ADMINISTRATION & ECONOMICS/ UNIVERSITY of BAGHDAD
...Show More Authors

Agricultural loans play an important role in the growth and stimulation of agricultural investment opportunities in Iraq, as well as the sustainability and development of existing agricultural projects. The agricultural sector is characterized by the specific conditions of seasonal production and fluctuations in production conditions, which makes the situation of uncertainty more acute in this sector, the need for any agricultural project for financing is urgent and continuous if it wants to continue production and development at all stages. The study proved the impact of agricultural loans in increasing investment and agricultural production at specific times, However, the fluctuation of funding

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Oct 01 2020
Journal Name
Pakistan Journal Of Medical And Health Sciences
Relation of red cell width diameter with some electrophysiological parameters of symptomatic sinus node patients in Iraq(Article)
...Show More Authors

Background: Dysfunction of sinoatrial node is a set of abnormal rhythms which are resulted from the sinoatrial node malfunctionof the sinus node, the chief natural cardiac pacemaker. The common, and occasionally, the single method for treatment of heart arrhythmias wasimplantation of pacemaker, which reduce symptoms exactly occurs after implantation. Aim: To detect the association between red cell width diameter (RDW) and some cardiac electrophysiology parameters in sinus node dysfunction in Iraqi patients such as SNRT and AH. Methods: A cross sectional study, was conducted on 59 patient ranging between 20-50 years old and involving 35 female and 24 male patients, suffering from an unexplained symptoms of sinoatrial node dysfunction (SND).

... Show More
View Publication
Publication Date
Sat May 01 2021
Journal Name
Materials Today: Proceedings
WITHDRAWN: Application of net pay for reservoir characterization in carbonate reservoir rock – Case study: South-eastern of Iraq
...Show More Authors

View Publication
Crossref (1)
Crossref