The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources st

A case-control study was designed to find out the association between rs2234671 polymorphism of cxcr1 and rUTI in a sample of Iraqi women by polymerase chain reaction- sequence-specific primer (PCR-SSP) method. The current findings revealed that the genotype GC (OR= 7.86, 95% CI = 2.82-21.87, P= 7.7 × 10-5) and the C allele (OR= 3.93, 95% CI = 1.97 - 7.83, P = 9.8×10-5) are significantly associated with rUTI. However, the genotype GG played as a protective factor (OR= 0.12, 95% CI = 10.05 - 0.34, P = 4.0 ×10-5). Depending on these findings, the genotype GC is significantly associated with rUTI.

     In this work, the detection of zinc (Zn) ions that cause water pollution is studied using the CSNPs- Linker-alkaloids compound that was prepared by linking extracted alkaloids from Iraqi Catharanthus roseus plant with Chitosan nanoparticles (CSNPs) using maleic anhydride. This compound is characterized by an X-ray diffractometer (XRD) which shows that it has an orthorhombic structure with crystallite size in the nano dimension. Zeta Potential results show that the CSNPs-Linker-alkaloids carried a positive charge of 54.4 mV, which means it possesses high stability.  The Fourier transform infrared spectroscopy (FTIR) shows a new distinct band at 1708.93 cm-1 due to C=O esterification. Scanning electron microscope (SEM) image

The present research was conducted to reduce the sulfur content of Iraqi heavy naphtha by adsorption using different metals oxides over Y-Zeolite. The Y-Zeolite was synthesized by a sol-gel technique. The average size of zeolite was 92.39 nm, surface area 558 m²/g, and pore volume 0.231 cm³/g. The metals of nickel, zinc, and copper were dispersed by an impregnation method to prepare Ni/HY, Zn/HY, Cu/HY, and Ni + Zn /HY catalysts for desulfurization. The adsorptive desulfurization was carried out in a batch mode at different operating conditions such as mixing time (10,15,30,60, and 600 min) and catalyst dosage (0.2,0.4,0.6,0.8,1, and 1.2 g). The most of the sulfur compounds were removed at 10 min for all catalyst ty

In this paper, a relationship between the liquid limit and the coefficient of consolidation of Iraqi soils are studied. The samples of soil used in study are undisturbed silty clay. These samples are taken from different locations and depths of Middle and South of Iraq by cooperation with Consulting Engineering Bureau- University of Baghdad- College of Engineering. The depth reached about 20 meters. The experimental work is made to calculate the liquid limit and the coefficient of consolidation. From these sites, 280 points are obtained. The relationship between the liquid limit and the coefficient of consolidation is drawn as a curve. This curve is studied and compared with the curve that obtained from other studies. From these curves, it

Background: Non-small cell lung cancer (NSCLC) is caused of 85% of all lung cancers. Among the most important factors for lung tumor growth and proliferation are the tyrosine kinase receptors that coded by the epidermal growth factor recep-tor (EGFR) gene. Activation of EGFR ultimately leads to developing of lung cancer. The present study was undertaken with an objective to detect EGFR mutations in bronchial wash from Iraqi patients with NSCLC before treatment. Methods: DNA was extracted from bronchial wash samples collected from 50 patients with NSCLC by using a Qiamp DNA Mini Kit (Qiagen, Hilden, Germany). Then, EGFR mutations were determined by using real-time RCR combined with two technologies, Amplification Refractory Mutation System (

The essay investigates the rise and development of the prose poem form in Iraqi poetry in the period during and after the 1980s Iraq–Iran war. The essay follows the legacy of Western experiments with form following the First World War and their impact on the development of form in Iraqi poetry culminating in the prose poem. The dominance of this form on poetic development in this period has a close relationship with the experience of warfare and the ensuing of the cultural changes in Iraq after 1980. Poets of the 1980s war used poetic form as a means of dissent. The prose poem became for them an inherently subversive form that reflected their disaffection with the political, cultural, and literary conflicts of the time. The prose poem in

This research aims to Presented model can be applicable – in the frame of current accounting implementations - to measure environmental effects and disclosure then in the financial statements of economic entities after determined the environmental performance scopes of environmental activities that is works by this entities , because of importance of accounting information which presentation by accounting systems which's effectiveness tool on hand of decision maker about site plans and goals and drawing policies aims protection environment sustainable the represented of naturalism wealth elements . The researcher could be able to application his suggested model which's proof the ability to environmental accounting measurement and discl

Hypertension is one of the leading causes of the global burden of disease, which causes serious health problems. The aim of this study is to investigate the lipid profile levels in sera of Iraqi hypertensive patients by measuring Total cholesterol (TC), triglyceride (TG) and low density lipoproteins (LDL) and kidney function levels by measuring uric acid, urea and creatinine. Seventy five individuals of Iraqi adults (Males) were divided into three groups: 25 hypertensive patients with duration of disease (1-10) year (group 1), 25 hypertensive patients with duration of disease (11-30) year (group 2) and 25 normal individuals as control group (group3). The findings indicate that serum (TC, TG and LDL) levels were significantly elevated (