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Rooting Governance and its Legal Nature
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Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

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Publication Date
Mon Aug 01 2016
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Wireless Indoor Localization Systems and Techniques: Survey and Comparative Study
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<p>The popularity, great influence and huge importance made wireless indoor localization has a unique touch, as well its wide successful on positioning and tracking systems for both human and assists also contributing to take the lead from outdoor systems in the scope of the recent research works. In this work, we will attempt to provide a survey of the existing indoor positioning solutions and attempt to classify different its techniques and systems. Five typical location predication approaches (triangulation, fingerprinting, proximity, vision analysis and trilateration) are considered here in order to analysis and provide the reader a review of the recent advances in wireless indoor localization techniques and systems to hav

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Publication Date
Wed Jul 08 2020
Journal Name
Plant Archives
ISOLATION AND DIAGNOSIS OF SOME CANDIDA SPECIES FROM SOME BAGHDAD CITY HOSPITALS WITH PCR TECHNIQUE AND EVALUATION OFTHE EFFECTIVENESS OF SOME ANTIFUNGALS
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The current study aimed to isolate and diagnose Candida spp yeasts that cause candidiasis with a PCR device from patients reviewed for some hospitals in Baghdad city and by 190 samples, the study recorded 123 isolates and the total percentage of infection was 64.7% .Samples were taken from different clinical cases of the vagina, blood and mouth and the Candida spp were (70.37%, 41.26%, 86.95%) respectively. Five types of yeasts were isolated and diagnosed, namely C. albicans, C. tropicalis, C. parapsilosis, C. krusei and C.glabarta. They were confirmed by PCR device and the most notable were yeast C. albicans, where 91 isolates were found, 73.98%, while the lowest infection was recorded. C.glabartawith 3 isolates, at 2.43%, significant diff

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
fashion and Contrasting in the contemporary Iraqi theater show
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Since its inception, the theatrical performance has been based on the principle of permanence, continuity, renewal and innovation in the structure of its visual elements. These innovations and the effectiveness of continuity cannot be achieved without searching for everything that is new and different at the level (form and content) in order to create an image with innovative and effective features in the theatrical discourse, and from Among the elements of the theatrical performance (theatrical costumes) that have been subject to variation since the beginning of the theater until now, and for this purpose, the current research was conducted with the question of the research problem: What are the variations of costumes in the contemporar

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
The Link between Serum Omentin Level and Insulin Resistance Biomarkers, Lipid Profile, and Atherogenic Indices in Iraqi Obese Patients.
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Omentin (or intelectin) is a main visceral fat secretory adipokine.  There is a growing interest to link omentin, obesity and co-morbidity factors. The aim of the present study is to evaluate serum omentin and its association to insulin resistance biomarkers, lipid profile and atherogenic indies. This cross – sectional study was conducted in Obesity Research and Therapy Unit-Alkindy College of Medicine by recruiting (115) individuals; 49 males /66 females. Subjects between (20 to 60) years of age were selected and classified into two groups according to their Body mass index (BMI). Group1 involved healthy lean volunteers (25 male/ 36 female; BMI 18.5 - 24.9). Group2 involved obese subjects; (24 male / 36 female with BMI ≥ 30). The s

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The extent to which the Iraqi environment responds to the requirements of IAS 12 in determining income tax: بحث تطبيقي في الهيئة العامة للضرائب/ قسم الشركات
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The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

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Publication Date
Sun Oct 20 2019
Journal Name
Biochemical And Cellular Archives
NEW MIXED LIGAND OF DITHIOCARBAMATE AND 8- HYDROXYQUINOLINE WITH SOME COMPLEXES OF SCHIFF BASE LIGAND : SYNTHESIS, SPECTRAL ANALYSIS AND BIOLOGICAL ACTIVITY
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The preparation, spectroscopic characterisation of complexes derived from the mixed ligands with CdII, ZnII and CoII metal ions with Schiff base, Dithiocarbamates (DTCs) and 8-Hydroxyquinoline are reported. The compounds that prepared have been defined via; chloride content, F.T-IR, UV-Vis 1H-NMR spectroscopy and C.H.N.S, as well as conductance and magnetic susceptibility.All data which collected from such methods specified complexes with 6 coordinates in solution and solid states. The biologicalactivity that is related to all the prepared compounds which were screened for their antimicrobial activitiesagainst (G+ and (G-)). The data that collected from biological activity indicate that complexes will have extra activity against such tested

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Teachers and Headmasters’ Perspectives toward the Application of the Organizational Culture in the Intermediate and Secondary Schools in Arar city
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The aim of the current research is to identify the level of organizational culture among the headmasters and teachers of intermediate and secondary schools in Arar city. It also aims to identify the effect of job variables, qualifications, educational stage, and years of experience on the level of organizational culture and its domains. The research sample consisted of 62 participants divided into 7 headmasters and 55 teachers. The researcher used the questionnaire of the organizational culture. The researcher used also statistical methods such as mean, standard deviation, t-test, and One way ANOVA. The results revealed that the level of organizational culture and its four domains were high, and there was no effect of the variables (teac

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Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
Moderation between the anvil of application and the hammer of extremism
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This research study focuses on fundamental questions. It deals with the content of the critical reviews through which the most important sources that undermine the renaissance of the Islamic human society can be concluded. It is the vague fetishization of the sacred between religion, politics, and ideas, which members of society live in  and which raised the dust of closed-minded fanaticism that led to the return of deviant extremism. It is oppression, violence, and domination, all of which are professional tools in the manufacture of the ideology of extremism in all its forms. Here,  the idea matured in giving a human, intellectual and philosophical overview that mixed the required drawing in the formulation of scientific cont

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Some New Thiazine , Azetidine and Thiazolidine Compounds Containing 1,3,4Thiadiazole Moiety And Their Antibacterial Study
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     2-amino-5-mercapto-1,3,4-thiadiazole [I] were prepared by the cyclization of thiosemecarbazide with carbon disulphide and anhydrous  sodium carbonate in ethanol as a solvent. The reaction of compound [I] with alkyl halides yielded 2- amino-5-thioalkyl-1,3,4- thiadiazole [II] and [III] . Compound [II] and [III] were reacted with different aromatic aldehydes to yieled 2-[(substituted benzyliden ) amino] -5- thioalkyl-1,3,4- thiadiazole [IV]a-c , [V]a-d and [VI]a-d .  Schiff ,s bases [IV]a-c , [V]a-d and [VI]a-d  were found to react with  2mercapto benzoic acid in the triethyl amine to give 3-[ 5-( alkylthio) -1,3,4- thiadiazol-2-yl] 2,3- dihydro- 2- (aryl) benzo [e] [1,3] thiazine -4-one [VII]a-

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Publication Date
Mon Dec 30 2024
Journal Name
Iraqi Journal Of Science
Bio Synthesis, Characterization, and Evaluation of the Anticancer Activity of Gold and Silver Nanoparticles and Their Polyacetal Nanocomposite
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This study synthesized polyacetal from the reaction of polyvinyl alcohol with para-nitrobenzaldehyde. Polyacetal/polyvinylpyrrolidone polymer blends were prepared using solution casting. Gold nanoparticles (AuNPs) and silver nanoparticles (AgNPs) were biosynthesized using onion peel extract as the reducing agent. Nanocomposites were fabricated by blending polyacetal/PVP with AuNPs and AgNPs at different ratios. XRD and FESEM characterized the AuNPs and AgNPs. FTIR, FESEM, TGA, and DSC characterized the polyacetal, polymer blends, and nanocomposites. DSC and TGA confirmed the improved thermal stability of the polymer blends and nanocomposites. Nanocomposites demonstrated higher efficacy in inhibiting lung cancer cell lines compared t

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