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The effectiveness of tax exemption in stimulating industrial projects in Iraq
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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

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Publication Date
Mon Jan 31 2022
Journal Name
Iraqi Journal Of Science
Qualitative and Quantitative Investigation of Iraqi Grapefruit ( Citrus padisi) Flavonoids From Peel and Seeds and Comparing Their Aqueous Extracts for Antimicrobial Activity
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Iraqi grapefruit ( Citrus paradisi, family Rutaceae) flavonoids were investigated qualitatively and quantitatively. The total isolated flavonoids from seeds and peel were 3.6 mg and 12.53 mg respectively in each gram of powder. The antimicrobial activity of aqueous extracts and total isolated flavonoids from seeds and peel were assessed against strains of Gram positive bacteria( Staphylococcus aureus, Staphylococcus epidermidis), Gram negative bacteria( Escherichia coli, Pseudomonas aeruginosa) and yeast( Candida albicans). The aqueous extracts lacked antimicrobial activity against all bacteria and yeast, while the total flavonoids showed a moderate inhibitory effect against test bacteria and yeast. This difference in inhibitory activity

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Publication Date
Wed Mar 04 2020
Journal Name
Frontiers In Plant Science
Suppression of Arabidopsis Mediator Subunit-Encoding MED18 Confers Broad Resistance Against DNA and RNA Viruses While MED25 Is Required for Virus Defense
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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Nanomaterials
Comparative Studies on Thermal Performance of Conic Cut Twist Tape Inserts with SiO<sub>2</sub>and TiO<sub>2</sub>Nanofluids
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This paper presents a comparison study on thermal performance conic cut twist tape inserts in laminar flow of nanofluids through a constant heat fluxed tube. Three tape configurations, namely, quadrant cut twisted tape (QCT), parabolic half cut twisted tape (PCT), and triangular cut twisted (VCT) of twist ratioy= 2.93 and cut depthde= 0.5 cm were used with 1% and 2% volume concentration of SiO2/water and TiO

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
Impact of Heat Transfer and Inclined MHD on A Non-Uniform Inclined Asymmetrical Channel with Couple Stress Fluid Through A Porous Medium
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     The goal of this study is to investigate the effects of heat transfer on a non-uniform inclined asymmetrical channel with couple stress fluids via a porous medium using incline magnetohydrodynamics. The governing equation is studied while using low Reynolds approximations and long-wavelength assumptions. Mathematical expressions for (pressure gradient), (temperature), (axial velocity), (heat temperature coefficient), and (stream function). A precise set of values for the various parameters in the present model has been used. The mathematical expressions for axial velocity, stream function, pressure gradient, and pressure rise per wavelength have been derived analytically. "MATHEMATICA" is used to present the computational result

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
Assessment of Awareness And Knowledge among Medical Students Regarding Radiation Exposure from Common Diagnostic Imaging Procedures: Radiation exposure awareness among medical students
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Objective: to assess the awareness and knowledge of our medical students regarding dose levels of imaging procedures and radiation safety issues, and to conclude how the curriculum of clinical radiology in the college medical program impacts such knowledge.

Subjects and methods:  this is a cross-sectional study conducted among 150 medical students in Alkindy College of Medicine between January 2021 to July 2021, regardless of their age or gender. The study included six grades according to the year 2020-2021. A questionnaire consisting of 12 multiple-choice questions was conducted via an online survey using Google Forms. The questions were divided into two parts

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Publication Date
Sun Jan 01 2023
Journal Name
Process Safety And Environmental Protection
Applications of advanced oxidation processes (Electro‑Fenton and sono‑electro‑Fenton) for COD removal from hospital wastewater: Optimization using response surface methodology
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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Heavy Metal Complexes of 1, 2, 3-Triazole derivative: Synthesis, Characterization, and Cytotoxicity Appraisal Against Breast Cancer Cell Lines (MDA-MB-231)
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     New chelating ligand derived from triazole and its complexes with metal ions Rhodium, Platinum and Gold were synthesized. Through a copper (I)-catalyzed click reaction, the ligand produced 1,3-dipolar cycloaddition between 2,6-bis((prop-2-yn-1-yloxy) methyl) pyridine and 1-azidododecane. All structures of these new compounds were rigorously characterized in the solid state using spectroscopic techniques like: 1HNMR, 13CNMR, Uv-Vis, FTIR, metal and elemental analyses, magnetic susceptibility and conductivity measurements at room temperature, it was found that the ligand acts as a penta and tetradentate chelate through N3O2, N2O2, and the geometry of the new complex

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Publication Date
Sun May 10 2020
Journal Name
Baghdad Science Journal
Prevalence of Quinolones Resistance Proteins Encoding Genes (qnr genes) and Co-Resistance with β-lactams among Klebsiella pneumoniae Isolates from Iraqi Patients
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This study investigated the prevalence of quinolones resistance proteins encoding genes (qnr genes) and co-resistance for fluoroquinolones and β-lactams among clinical isolates of Klebsiella pneumoniae.  Out of 150 clinical samples, 50 isolates of K. pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 15 (30%) of isolates were resistant to ciprofloxacin (≥4µg/ml), 11 (22%) of isolates were resistant to levofloxacin (≥8 µg/ml), 21 (42%) of isolates were re

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Publication Date
Thu Jun 08 2023
Journal Name
Iraqi Journal Of Laser
PDF Lab-On-a-Chip an integrated microfluidic device sensitive low-Cost, and Rapid with a syringe pump for Analysis of Ibuprofen
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Abstract: Microfluidic devices present unique advantages for the development of efficient drug assay and screening. The microfluidic platforms might offer a more rapid and cost-effective alternative. Fluids are confined in devices that have a significant dimension on the micrometer scale. Due to this extreme confinement, the volumes used for drug assays are tiny (milliliters to femtoliters).

 In this research, a microfluidic chip consists of micro-channels carved on substrate materials built by using Acrylic (Polymethyl Methacrylate, PMMA) chip was designed using a Carbon Dioxide (CO2) laser machine. The CO2 parameters have influence on the width, depth, roughness of the chip. In order to have regular

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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of FeІІ , CoІІ , NiІІ , CuІІ and ZnІІ Complexes With Dithiocarbamate and N-Donor Ligands
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New complexes of first series of transition metals with P-amino benzene dithiocarbamate of the general formula [M(PABdtc)2] and [ M(PABdtc)2(L)n] M=Fe( ІІ ),Co( ІІ ),Ni( ІІ ) ,Cu(ІІ) and Zn (ІІ). PABdtc = Paraamino benzene dithiocarbamate ,n=2 when  L= Py,É£-Pic,iso qunoline ,3,5lutidine  n=1when L=1,10-phenanthroline, en, 2,-2bipy.and the type(R)4N[Ni(PABdtc)3] R= methyl, ethyl are prepared. Physico chemical characterization of these complexes was applied  using magnetic susceptibility measurements, molar conductance , Infrared and electronic spectra, Metal content measurements, molar conductance indicate complexes of the type [M(PABdtc)2] and [M(PABdtc)2(L)n] are non-electrolyte

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