The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of ​​the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved b

Type 2 diabetes mellitus (T2DM) is a chronic disorder that is a serious health concern all over the globe, it is linked to Interleukin-10 (IL-10) single nucleotide polymorphisms (SNPs) at the promoter region. On the other hand, diabetes influences the cellular and humoral immunity predisposing the patient to a variety of opportunistic parasites one of them is Toxoplasma gondii (T. gondii), which may infect any nucleated cell, including pancreatic cells. The purpose of this research was to explore the association of IL-10 genetic polymorphisms with T2DM and latent toxoplasmosis among Iraqi patients with T2DM. Fifty-five and fifty-eight venous blood samples were taken from T2DM patients and age-matched non-diabetic person

           Housing finance is one of the main components of housing, and it is relied upon to help families buy, build, add building, and housing improve. Accordingly, different countries all over the world set policies and strategies for the purpose of organizing and developing the financial sector to solve quantitative and qualitative housing problems.

This research aims to identify housing finance policies and strategies in Iraq and Baghdad governorate.

The most prominent sources of housing financing are the Real Estate Bank and the Housing Fund, and accordingly the focus has been on the role of these two institutions in filling

The present study conducted to study epipelic algae in the Tigris River within Baghdad city for one year from September 2011 to August 2012 due to the importance role of benthic algae in lotic ecosystems. Five sites have been chosen along the river. A total of 154 species of epipelic algae was recorded belongs to 45 genera, where Bacillariophyceae (Diatoms) was the dominant groups followed by Cyanophyceae and Chlorophyceae. The numbers of common types in three sites were 47 species. Bacillariophyceae accounted 88.31% of the total number of epipelic algae, followed by Cyanophyceae 7.14 % and Chlorophyceae 4.55%. A 85 species (29 genera) recorded in site 1, 103 species (34 genera) in site2, 112 species (35 genera) in site3, 96 species

This work studied the facilitation of the transportation of Sharqi Baghdad heavy crude oil characterized with high viscosity 51.6 cSt at 40 °C, low API 18.8, and high asphaltenes content 7.1 wt.%, by reducing its viscosity from break down asphaltene agglomerates using different types of hydrocarbon and oxygenated polar solvents such as toluene, methanol, mix xylenes, and reformate. The best results are obtained by using methanol because it owns a high efficiency to reduce viscosity of crude oil to 21.1 cSt at 40 °C. Toluene, xylenes and reformate decreased viscosity to 25.3, 27.5 and 28,4 cSt at 40 °C, respectively. Asphaltenes content decreased to 4.2 wt. % by using toluene at 110 °C. And best improvement in API of the heavy crude o

The attached Cyanophyta community is a model for monitoring aquatic systems and interpreting environmental change in aquatic systems. The present study aims to conduct a seasonal study on Cyanophyta attached to the concrete abutments of three bridges (Al-Jadriya Bridge, Bab Al-Moadam Bridge, and Al-Muthanna Bridge) in the Tigris River within the city of Baghdad, central Iraq (from October 2021 to June 2022). The study included the quality of Cyanophyta and, the eleven environmental parameters (water temperature, electric conductivity, salinity, pH, total alkalinity, Calcium, Magnesium, dissolved oxygen, total dissolved solids, total phosphorus, and total nitrogen). Monthly samples were taken from the water under each bridge from three sa

Abstract

Through social service tasks for the elderly, it natural for elder people to have some attitudes about the quality and nature of provided services, whether negative or positive. Accordingly, the current research is an attempt to investigate the attitudes of the elderly toward the social service provided to them in the nursery homes. The research sample included 60 elderly people chosen from the nursey home at Al-Karrada district and then a scale of attitudes was administered to them that had proved its reliability and validity. The study concluded with a set of recommendations and suggestions were.

Neuro-ophthalmic disorders are often documented individually for each illness, with little data available on their overall incidence and pattern. The overall incidence of neuro-ophthalmic illnesses in Iraq is still not recorded. This study aimed to evaluate the clinical, demographic, and etiological features of patients seeking consultation at an Iraqi neuro-ophthalmology clinic. A prospective cross-sectional observational research was conducted at the Janna Ophthalmic Center in Baghdad, Iraq. The center serves a diverse patient population from various governorates. All newly diagnosed patients with neuro-ophthalmic disorders who visited the neuro-ophthalmological clinic, regardless of gender or age group, were included. The neuro-ophthalmo

Objectives: The study aims at finding the effectiveness of dietary habits on urolithiatic patients at Urinary Units
in Baghdad Teaching Hospitals.
Methodology: A quantitative descriptive study was conducted to identify the effectiveness of dietary habits on
(100) of urolithiatic patients in Urinary Units at Baghdad Teaching Hospitals starting from May 2011 to Sep.
2012.Data were collected through the use of constructed check list of the questionnaire format, which
consists of two parts: - The first part: is related to the patient's demographic variables ; the second part: is
constructed to serve the purpose of the study (effectiveness of the dietary habits). The total number of items
of the questionnaire is (69) item