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

Abstract:

Objective: The study aim is to assess knowledge of secondary schools female students regarding dysmenorrhea; find out the effectiveness of education program on secondary schools students and also to identify relationship between education program and certain variables.
Methodology: The quasi-experimental design (pretest and posttest) on one hundred students 4th year in Khawla Bint Al-Azwar secondary school for females at morning shift in Al Nasiriya City, data collection started at 4th March to 18th March 2018. A non-probability (purposive) sample of (100) students (50) student from scientific branch and (50) students from literary branch. Data have been collected through using a questionnaire modeled and made up of

Objective (s): to assess nurses' practices regarding discharge planning post-cardiac surgery and to find out the relationship between nurse practices and demographic characteristic (age, gander, level of education, years of experiences, and years of experiences in surgical ward).
Methodology: A descriptive study was carried out at cardiac centers and hospitals in Baghdad (Ibn Al- Bitar specialized center for cardiac surgery; Iraqi center for heart disease and Ibn al Nafees hospital). For the period of 6th February 2017 up to 1st of June 2018. A non-probability (purposive) sample of (58) nurses (male & female) who were working in surgical wards. The data was collected, by using of a questionnaire, which consists of two parts, part

This paper aims to study the fractional differential systems arising in warm plasma, which exhibits traveling wave-type solutions. Time-fractional Korteweg-De Vries (KdV) and time-fractional Kawahara equations are used to analyze cold collision-free plasma, which exhibits magnet-acoustic waves and shock wave formation respectively. The decomposition method is used to solve the proposed equations. Also, the convergence and uniqueness of the obtained solution are discussed. To illuminate the effectiveness of the presented method, the solutions of these equations are obtained and compared with the exact solution. Furthermore, solutions are obtained for different values of time-fractional order and represented graphically.

Fatigue failure is almost considered as the predominant problem affecting automotive parts under dynamic loading condition. Thus, more understanding of crack behavior during fatigue can strongly help in finding the proper mechanism to avoid the final fracture and extent the service life of components. The main goal of this paper is to study the fracture behavior of low carbon steel which is used mostly in automotive industry. For this purpose, the fractography of samples subjected to high and low stress levels in fatigue test then was evaluated and analyzed. Hardness and tensile tests were carried out to determine the properties of used steel. Also, the samples were characterized by microstructure test and XRD analysis to examine the con

This paper aims to add to the growing body of cognitive translation studies that deal with the translation of emotions and the factors of evaluating the translation process-oriented. Cognitive appraisal is one of the tokens that includes three paradigms of assessing the performance of translation, it can be addressed from the perspective of emotions, intuitions, and individual styles of the SL and the method of transfer into TL. The study hypothesized that translators create a similar emotional charge due to their mental capability to build the same emotional effect in the TL audience. The study also proposed that the applicability of cognitive appraisal is a valuable method of evaluating the translation process, as pertinent to TPR. The

Objective(s): To assess the behavior that impedes the eating of children with autism spectrum disorders in Baghdad city, and find out the relationships between the behaviors that impede eating of autistic children and their demographic characteristics.
Methodology: The study started from the period of 16th September 2019 to the 16th of March 2020. A non-probability (purposive) sample of 80 children with autism spectrum disorders was selected. The questionnaire was designed and composed of two parts: the first part includes the autistic children demographic data, the second part includes scales of behavior that impede eating followed by parents towards autistic child. The reliability of the questionnaire was determined through a pilot

The unemployment is considered from the most danger problems that our society face them in current time & in the near future , because it makes prodigality for element of human being , particularly age of youth who have ability to work & producing , that resulted in negative effects forecast to dire consequences social and economical dangers . In the same time as will be stated in our explanation in the following in our research , because the unemployment has ability to help to prepare good environment to grow crime , actions of violence that mostly are main cause to decrease living level of majority of citizens & in increasing numbers who became under poverty , the unemployment is economical problem as it is psycholo

(The sign) was born with the birth of man, after the primitive man revealed through it the forms of speech, to express his needs and instincts, and he expressed his insides through them, through the effect of his interaction and conflict with his human counterpart on the one hand and nature on the other hand, for the purpose of communicating and communicating information, as a primitive language Indicative ...., until the linguistic language replaced it and thus signs took a further development, represented by other means that were embodied by gestures, signs and movements that took common social formulas .. such as the dances that a person practiced in his social rituals and the objective and transitional movements they contained And ge

Objective(s): To identify the relationship between demographic characteristics of patients with renal
failure and to find out the relationship between some risk factors like (family history, alcohol drinking,
smoking and chronic disease) with renal failure patients.
Methodology: Case control study design was carried out in order to achieve the objectives of the
study by using the assessment technique in Baghdad teaching hospital from March 5
th, 2017 to October
10th
, 2017, The sample was (cases & control) sample, present study include 200 cases, 100 was case
study the patient who entered in Baghdad teaching hospital, while another 100 was control study. The
data was collected by interview questionnaire inc