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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 04 2025
Journal Name
Iraqi Journal Of Medical Sciences
A COMPARATIVE STUDY OF FRUCTOSE, ZINC AND COPPER LEVELS IN SEMINAL PLASMA IN FERTILE AND INFERTILE MEN
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Background: Human semen contains high concentrations of fructose, zinc (Zn) and copper (Cu) in bound and ionic forms for Zn and Cu. The presence of abnormal levels of fructose and those trace elements may affect spermatogenesis with regard to production, maturation, motility and fertilizing capacity of the spermatozoa.Objective: To evaluate the levels of fructose, Zn and Cu in seminal plasma in different groups of male infertility and to correlate their concentrations with various sperm parameters.Methods: The concentrations of fructose, Zn and Cu were measured in 114 semen samples from normozoospermic, oligozoospermic, astheno-zoospermic, and azoospermic men using the electrothermal-atomic absorption spectrometry for Zn and Cu determinatio

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
The synergistic effect of borax and chlorinated paraffin as flame – retardants for epoxy and unsaturated polyester resins
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In this investigation , borax (B) (additive I) and chlorinated paraffin (CP.) (additive II) ,were used as flame retardants for each of epoxy and unsaturated polyester resins in the weight ratios of 2,4,6, & 8% by preparing films of (130×130×3) mm dimensions. Also films of these resins with a mixture of [50%(B.)+50%(CP.)] (additive III) in the same weight ratios were prepared in order to study the synergistic effect of these additives on the flammability of the two resins . Three standard test methods were used to measure the flame retardation which are : 1-ASTM : D-2863 2-ASTM : D-635 3-ASTM : D-3014

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Publication Date
Mon Jan 01 2018
Journal Name
Research Journal Of Pharmacy And Technology
Estimation of Alkaline Phosphatase level in the Serum and Saliva of Hypothyroid Patients with and without Periodontitis
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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and Preliminary Pharmacological Study of Sulfonamide Conjugates with Ibuprofen and Indomethacin as New Anti-Inflammatory Agents
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          4-aminobenzenesulfonamide conjugates of ibuprofen (compound 10) and indomethacin (compound 11) have been designed and synthesized by the reaction of sulfanilamide (compound 7) with 2-(4-isobutylphenyl) propanoic acid (ibuprofen) and 2-(1-(4-chlorobenzoyl)-5-methoxy-2-methyl-1H-indol-3-yl)acetic acid (indomethacin) for the evaluation as potential anti-inflammatory agents with expected selectivity against COX-2 enzyme. In vivo acute anti-inflammatory activity of the synthesized final compounds (10 and 11) was evaluated in rats using egg-white induced edema model of inflammation in a dose equivalent to (10mg/Kg) of ibuprofen and (2mg/kg) of indomethacin. The tested compounds pr

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The relationship between organizational culture and administrative creativity among colleges' deans and their assistants in Baghdad University
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Generally, the academic facilities necessitate specific criteria to be under the regional standards such as creative leaders, and a positive climates that induce to create an organizational culture within the academic institution. Consequently, these variables promote to improve the educational and administrative performance pursuing to achieve the general objectives. Thus, the current research aims to explore the level of privileged organizational culture among Baghdad University Colleges, explore the administrative creativity of deans and their assistants in addition to identify the relationship between them. The researchers prepared two instruments which were distributed among (70) individual of the targeted sample to collect the requ

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Publication Date
Mon Aug 04 2025
Journal Name
Journal Of Physical Education
Motivation and Self – Confidence and their relation to Routine Performance on Parallel Bars in Men’s Artistic Performance
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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Characterization of the Groundwater within Regional Aquifers and Suitability Assessment for Various Uses and Purposes-Western Iraq
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Groundwater quality investigation has been carried out in the western part of Iraq (west longitude '40°40). The physicochemical analyses of 64 groundwater samples collected from seven aquifers were used in the determination of groundwater characterization and assessment. The concept of spatial hydrochemical bi-model was prepared for quantitative and qualitative interpretation. Hydrogeochemical data referred that the groundwater is of meteoric origin and has processes responsible for observed brackishness. The geochemical facies of the groundwater reveal that none of the anions and cations pairs exceed 50% and there are practically mixtures of multi-water types (such as Ca–Mg–Cl–HCO3 and Na+K–SO4–Cl water type) as do

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Publication Date
Wed May 24 2017
Journal Name
International Journal Of Science And Research (ijsr)
Some Properties of Mortar and Concrete Using Brick, Glass and Tile Waste as Partial Replacement of Cement
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The using of waste products as a recycled material was one of the most important studies for saving money and reduces the pollution. Mortar and concrete mixes with (10, 20 and 30)% of brick, glass and tile powder as replacement by weight of cement was investigated. The concrete mixes using brick or glass as 10%replacement of cement exhibited enhancement in compressive strength about (6, 4.7 and 2.0)% and (7.2, 5.6 and 2)% at age 7, 28 and 90 days respectively compared to reference mix. The 20% replacement of glass powder also showed an increase in the compressive strength up to (8, 6.3 and 4) %at age 7,28 and 90 days respectively compared to reference mix. Finally concrete mix using (10, 20 and 30) % tile powder as replacement of cement sho

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Publication Date
Mon May 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Some Properties of Mortar and Concrete Using Brick, Glass and Tile Waste as Partial Replacement of Cement
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The using of waste products as a recycled material was one of the most important studies for saving money and reduces the pollution. Mortar and concrete mixes with (10, 20 and 30)% of brick, glass and tile powder as replacement by weight of cement was investigated. The concrete mixes using brick or glass as 10%replacement of cement exhibited enhancement in compressive strength about (6, 4.7 and 2.0)% and (7.2, 5.6 and 2)% at age 7, 28 and 90 days respectively compared to reference mix. The 20% replacement of glass powder also showed an increase in the compressive strength up to (8, 6.3 and 4) %at age 7,28 and 90 days respectively compared to reference mix. Finally concrete mix using (10, 20 and 30) % tile powder as replacement of cement sho

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Publication Date
Fri Dec 01 2017
Journal Name
Rawaa Emad Jaloud And Fadia Falahfadia Falah
Isolation and Identification of Fungal Propagation in Iraqi Meat and Detection of Aflatoxin B1 Using ELISA Technique
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