Preferred Language
Articles
/
_heqYZMBVTCNdQwC3NJ0
The effectiveness of tax exemption in stimulating industrial projects in Iraq

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
Sun Jan 03 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Causes &clinical presentation of hypotonia in children

Background: Hypotonia is not a specific medical disorder, but a potential manifestation of many different diseases and disorders. The long-term effects of hypotonia on a child's development and later life depend primarily on the severity of the muscle weakness and the nature of the cause.
Patients &Methods: A prospective, cross sectional descriptive study in which 62 patients with hypotonia, age 3months to13 years, were evaluated in children welfare teaching hospital /Baghdad (a tertiary care center), over 4months Period (1st of January to 1st of May,2008 ) . Children were categorized into groups of central , peripheral& systemic hypotonia, and specific diagnosis of each of groups was made by clin

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Physics: Conference Series
Cubic ideals of semigroup in KU-algebra
Abstract<p>In this work, we study of the concept of a cubic set of a semigroup in KU-algebra. Firstly, we study a cubic sub KU-semigroup and achieve some results in this notion. And then, we get a relation between a cubic sub KU-semi group and a level set of a cubic set. Moreover, we define some cubic ideals of this structure and we found relationships between these ideals.</p><p>2010 AMS Classification. 08A72, 03G25, 06F35</p>
Scopus (3)
Crossref (4)
Scopus Crossref
View Publication
Publication Date
Mon Mar 29 2021
Journal Name
Journal Of Engineering
Behavior of Defective Cast in Place Piles

This paper deals with testing defected model piles in the soil in order to study their behavior. In this respect, the results of model pile tests are discussed either geotechnically or structurally according to the type of failure.

 

Two parameters were studied in order to evaluate the general behavior of defective piles. These parameters include the defect location and the defect type for floating and end bearing pile. The results of the experimental work indicated that the critical case for floating pile is seen to be when the defect of (5%) at the first third of the pile length at which the decrease in the bearing capacity is about (21%), while the decrease in the bearing capacity is found to be (

... Show More
Crossref (1)
Crossref
View Publication Preview PDF
Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Manifestations of femininity in Mahmoud Fahmy's drawings

This tagged research deals with the manifestations of femininity in Mahmoud Fahmy's drawings by studying and monitoring the presence and how women were represented in the drawings of the artist Mahmoud Fahmy. Through the drawings of the expatriate Iraqi artist, Mahmoud Fahmy, in highlighting the manifestations of beauty for women, which constitute a formal characteristic that appears through the body, and Fahmy depicts it in an atmosphere of realism at times and magical realism at other times, as the research consists of four chapters. Through the following question: Did femininity appear in the drawings of the artist Mahmoud Fahmy? The importance of the research is that it sheds light on the manifestations of femininity in the drawings

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Levels of Elements in Milk and Yoghurt

This study aimed to know the concentration of elements content in dairy products. Nine samples collected from the local market in Baghdad, two samples of milk and seven of yoghurt.The results were followed: The ratio of Aluminum In Aluminum cans That is used for storage milk and industrialize yoghurt is about 95.5% ,this ratio is against [1] which said that pureness of Aluminum used in Aluminum cans should not be less than 98-99% . and the ratio of Cadmium reached to 0.001% which is also against [1] which assure that the Aluminum cans should be clean from that element, mean while the concentration of Iron, Copper and Zinc were within the standard level. The highest concentration of Iron was in treatment B2(canon yoghurt)it was 9.95 m

... Show More
Crossref
View Publication Preview PDF
Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
Mechanisms of visual attraction in interior spaces

The visual attraction of the fundamentals that require the availability in the design business, to achieve the needs of different social interactive and the need for recreation or entertainment as well as financial need and as such has considered the importance of a researcher studying the mechanics of visual attractions in the interior spaces have been identified according to the research problem the following question:
What are the mechanisms of visual attractions in the interior spaces and the current research aims to Recruitment mechanisms of visual attractions in the design of interior spaces as determined by three research limits are:
• Reduce the objective: the mechanics of visual attraction.
• Reducing the spatial: S

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Applications of Artificial Intelligence in Graphic Design

If the Industrial Revolution has enabled the replacement of humans with machines, the digital revolution is moving towards replacing our brains with artificial intelligence, so it is necessary to consider how this radical transformation affects the graphic design ecosystem. Hence, the research problem emerged (what are the effects of artificial intelligence on graphic design) and the research aimed to know the capabilities and effects of artificial intelligence applications in graphic design, and the study dealt in its theoretical framework with two main axes, the first is the concept of artificial intelligence, and the second is artificial intelligence applications in graphic design. The descriptive approach adopted a method of content

... Show More
Crossref
View Publication Preview PDF
Publication Date
Tue Jul 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Assessment of Inhaler Misuse in Asthmatic Patients.

Back ground: Metered dose inhalers (MDIs) are important devices used in treatment of asthma. It has got lots of benefits and some drawbacks depending on usage technique, with proper technique and training the drawbacks can be minimized.

Objectives:  Estimate the percentage of asthmatic patients using the metered dose inhalers improperly both in technique and dose, and detect the main factors associated with its improper use.

J Fac Med Baghdad

2014; Vol.56, No .2

Received Dec .2013

Accepted Mar. 2014

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
RESOURCES BOOKS OF NZHAH ALTRF IN MORPHOLOGY

This research aims to establish a morphological study of the sources wrote picnic party in Morphology The sources from which he took the owners wrote their material (Nzhah Altarf) morphological accurate survey requires full briefing survey.
This is very difficult, because they were not mean with reference to the sources, who transferred them, so it was difficult to know the author, who mentioned it to say that on one hand, and on the other hand, find them do not deny preferred their predecessors of Arab scholars, and this is evidence of scientific integrity they have and high character they have, Sometimes we find that thay me htioh their opihios with their hames cite their views with anonymity, and sometimes their books and remember

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Examples of heritage houses in Jubba city

The researcher tried to concentrate on the field study included many houses for the sake of documenting it by pictures and schemes with its history using the available data that had got from elderly whereas the rest of heritage will document in other research , in God willing .
The research confined on the studying of examples heritage houses which was some of them had built at the end of 19th century AD but, other of them had built on the beginning of 20th century . In spite of considering these buildings are important and as a sign to architect art of Jubba but, there is never full studying written about them in Western city .
The importance of this study lies on documenting sides of environmental and climatic progress which Iraq

... Show More
View Publication Preview PDF