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The reality of Taxation in Iraq and Aspect of it’s Development

This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

The first field is the methodology of research , The second field including the definition of the taxes accounting and its aims , The third field contents the introduction to steps of the taxes accounting and its items , the fourth field includes the conclusions and the recommendations.

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Publication Date
Thu Jun 25 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and In-vitro Evaluation of Itraconazole Floating Microparticles

Itraconazole (ITZ) is an antifungal drug (BCSII) used for the treatment of local and systemic fungal infections. Furthermore, ITZ used as an antifungal prophylaxis for immunocompromised patients.

The objective of the study is to overcome the two problems of low and pH dependent solubility of ITZ by its preparation as floating microparticles.

Firstly, pH-dependent floating microparticles were prepared using oil in water solvent evaporation method, from which the best one (F7) selected as a best pH-dependent formula with composition of   ITZ (200mg),EC (800mg), HPMC 15cps (200mg) and safflower oil (2ml) .Then, F7 was compared with the selected Relatively pH-independent ITZ floating microparticles formula  wit

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Publication Date
Sun Oct 03 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Outcome of laparoscopic cholecystectomy in acute and chronic cholecystitis.

Background: laparoscopic cholecystectomy is standard treatment in gallbladder disease. Acute cholecystitis has been relative contraindication of laparoscopic cholecystectomy. With the
accumulation of experience in laparoscopic surgery, laparoscopic cholecystectomy is being gradually applied for the treatment of acute cholecystitis
Objective: to evaluate and compare the outcome of laparoscopic cholecystectomy in acute and chronic cholecystitis in terms of complications, conversion rates, reason of conversion, need for special modifications of the operative technique, and hospital stay.
Methods: A prospective study done Between April 2007 and January 2010, in the department of general surgery, medical city teac

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Paracetamol in bulk and Pharmaceutical Preparations

A simple, and rapid spectrophotometric method for the estimation of paracetamol has been developed. The methods is based on diazotisation of 2,4-dichloroaniline followed by a coupling reaction with paracetamol in sodium hydroxide medium. All variables affecting the reaction conditions were carefully studied. Beer's law is obeyed in the concentration range of 4-350 ?gml?1 at 490 nm .The method is successfully employed for the determination of paracetamol in pharmaceutical preparations. No interferes observed in the proposed method. Analytical parameters such as accuracy and precision have been established for the method and evaluated statistically to assess the application of the method.

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Publication Date
Sun Mar 15 2020
Journal Name
Arab World English Journal
Pragmatics of Political Blame in British and Iraqi Parliaments

This research is a pragmatic study of political blame in British and Iraqi Parliaments. It aims to unfold the similarities and/or differences in terms of the pragmatic and pragma-rhetorical strategies used by British and Iraqi politicians when they exchange blame in both offensive and defensive situations. A statistical analysis is conducted to quantitatively support the findings of the pragmatic analysis. The analyses conducted have yielded different results among blame is a process composed of two stages. Each stage is distinct for its pragmatic components and pragma-rhetorical strategies. British and Iraqi MPs at the blame stage tend to utilize impoliteness as their main strategy. However, British and Iraqi MPs perform differently at the

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Publication Date
Tue Oct 08 2002
Journal Name
Iraqi Journal Of Laser
Study of Laser Propagation Parameters in the Underdense Plasma Region Using a Two Dimensional Simulation Code

The propagation of laser beam in the underdense deuterium plasma has been studied via computer simulation using the fluid model. An appropriate computer code “HEATER” has been modified and is used for this purpose. The propagation is taken to be in a cylindrical symmetric medium. Different laser wavelengths (1 = 10.6 m, 2 = 1.06 m, and 3 = 0.53 m) with a Gaussian pulse type and 15 ns pulse widths have been considered. Absorption energy and laser flux have been calculated for different plasma and laser parameters. The absorbed laser energy showed maximum for  = 0.53 m. This high absorbitivity was inferred to the effect of the pondermotive force.

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Quality and Accreditation standard in performance improvement of education institutions: بحث تطبيقي في كلية الهندسة جامعة بغداد

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Detection of JAK2V617F tyrosine kinase mutation and estimation of serum erythropoietin in blood donors who have high hematocrit

Background: JAK2V617F mutation is the most prevalent molecular abnormality in myeloproliferative neoplasms (MPNs) and has become a valuable marker for diagnosis of MPNs. Almost all patients with polycythemia vera (PV) have this acquired mutation. However, it has also been found in many other hematological diseases, and some studies even detected the presence of JAK2V617F in normal blood samples.
Objectives: To discuss the actual need to defer blood donors with high hematocrit.
Patients and methods: This prospective case control study was started on 16th of December 2012 and completed on 8th of July 2013, and enrolled 94 male blood donors who attended the National Blood Transfusion Center (NBTC) in Bagh

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Religious references to art of miniatures In the Iranian school (Behzad is a model): عبدالرزاق جبار رحيل

The study examines the religious references of the art of miniatures in the Iranian school "Bahzad model" completed in Iran during the twelfth century AH, according to the controls and characteristics of the authoritative references. The researcher presented the problem of research, its importance, the need for it and its purpose, defined the terms in the research. The theoretical framework came with three investigations. The first topic of the concept of the reference in the field of knowledge, which concluded the most important features of the reference, is that each symbolic existence corresponds to a real existence and symbolic presence is an input to the realization of the reference. The reference then becomes a sign that acts as a

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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
Increasing the design efficiency of roads in Al-Shatrah city center by achieving adequacy for car parking

        The research deals with the analysis of the city's commercial center using geographic information systems to solve the problem of congestion by evaluating the efficiency and adequacy of car parking lots according to local and Arab standards. Undoubtedly, the importance of car parking areas, as they are not within the desired efficiency within the city, will lead to congestion and traffic becomes very difficult. Thus, the transportation service loses its most important characteristic, which is the ease of movement. Therefore, there has become an urgent need to study and analyze it, as well as to verify the adequacy of the service, and the amount of deficit required to be provided to solve the tra

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Publication Date
Tue Sep 28 2021
Journal Name
Journal Of The College Of Education For Women
The Role of Binary Settings in John Updike’s Short Stories: A Structuralist Approach: مؤيد انوية ججو الجماني

John Updike’s use of setting in his fiction has elicited different and even conflicting reactions from critics, varying from symbolic interpretations of setting to a sense of confusion at his use of time and place in his stories.  The present study is an attempt at examining John Updike’s treatment of binary settings in Pigeon Feathers and Other Stories (1962) to reveal theme, characters’ motives and conflicts.  Analyzing Updike’s stories from a structuralist’s perspective reveals his employment of two different places and times in the individual stories as a means of reflecting the psychological state of the characters, as in “The Persistence of Desire”, or expressing conflicting views on social and political is

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