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The Corona Pandemic and its Direct Role in Reducing the Volume of Tax Revenue Subject to the Provisions of the Iraqi Income Tax Law No. 113 of 1982, the Effective Amendment
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The Corona pandemic is a virus that affects both humans and animals that was discovered in China in (2019) and then spread to the rest of the world in late (2019) And as an attempt to control it, several restrictions were imposed, and these restrictions would paralyze the global economy, including the Iraqi economy, as it resulted in a state of financial and tax stagnation in particular, as Corona affected the volume of tax revenue, causing a severe and noticeable decrease in the volume of revenue in the year (2021). No measures were taken that would restore the balance to the level of tax revenue. No new exemptions were reported, and no new tax bases were taken . 

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Publication Date
Wed Jul 01 2020
Journal Name
Medico-legal Update,
Histological and enzyme histochemical changes of liver induced by the action of maxxthor insecticide in male albino rats
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The present study aimed to investigate the histological, enzyme histochemical changes and liver function effects of Maxxthor insecticide on albino rats in liver. The experiment included 20 rat which were divided into four groups, the first group 5 rats were considered the control animals and the others were divided equally into three groups with a dose of 0.01, 0.1and 1 mg / kg of body weight, respectively for a period 40 days. The animals given each 48 hours via oral route Maxxthor by tube dosage after dissolved with distilled water. Microscopic examination of liver showed inflammatory cell aggregation around vessels, congestion and dilation of sinusoids hepatocytes hypertrophy with severs inflammatory cells infiltration, kupffer cells pro

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Scopus
Publication Date
Sun Mar 01 2020
Journal Name
International Journal Of Modern Physics E
Investigation of halo structure of neutron rich 14B, 15C, 19C and 22N nuclei in the two body model
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The two body model of (Core+n) within the radial wave functions of the cosh potential has been used to investigate the ground state features such as the proton, neutron and matter densities, the root mean square (RMS) nuclear proton, neutron, charge and mass radii of unstable neutron-rich 14B, 15C, 19C and 22N nuclei. The calculated results show that the two body model with the radial wave functions of the cosh potential succeeds in reproducing neutron halo in these nuclei.

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Scopus (13)
Crossref (9)
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Publication Date
Wed May 31 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Corrosion Behavior of Different Gauges of Stainless Steel Wire Use in Removable Partial Denture and Orthodontics Appliances
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  Wires are commonly used for the construction of orthodontic appliances and occasionally as wrought clasps and rests on partial dentures.           The corrosion resistance is the most important properties of dental alloy. Corrosion process reported to cause a numerous adverse effects on both living tissue and restoration .The conditions in the mouth are very suitable for the occurrence of corrosion. The main objective of this study was to evaluate the corrosion behavior of different gauges of stainless steel wire in artificial saliva .Four gauges of dental stainless steel wire used in orthodontic and removable partial denture were used in this study 0.6mm.,0.7mm.,0 .8mm.&1.0mm.

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Publication Date
Mon May 31 2021
Journal Name
Iraqi Geological Journal
Effect of Shatt Al-Arab Salinity on the Groundwater of Al-Fao and Al-Siba in Southern Iraq
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This study was conducted to estimate the extent of damage to the population in Basra, southern Iraq, specifically the areas adjacent to the Shatt al-Arab and the Arabian Gulf, which are the Al-Fao district and the Al-Siba region. They are affected by the progression of saline water resulting from the lack of water imports and the Karun River interruption, which led to high concentrations of salts in the Shatt Al-Arabs. Consequently, its effect on lands and all life types in these areas requires correcting a map of the study area to drop the groundwater sites as well as calculate the total dissolved salts, electrical conductivity and pH. This study concluded that the groundwater contains very high percentages of total dissolved solid

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Crossref
Publication Date
Tue Apr 04 2023
Journal Name
International Journal Of Professional Business Review
Risk Premium, Interest Rate, Inflation and FDI in the Time of Coronavirus: a Case Study of Mena Countries
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Purpose:  the purpose of study is estimate the Risk premium, Interest rate, Inflation and FDI in the through of Coronavirus in the MENA countries.   Theoretical framework: The theoretical framework included the study of the main variables, which are risk premium, interest rate, inflation, and foreign direct investment during the Corona virus pandemic.   Design/methodology/approach:  Concentrating on “COVID-19”, as an effective factor on the Foreign direct investment (FDI), I employ data of “MENA (Middle East and Northern Africa)” countries from 2000 to 2021 to investigate the impact of COVID-19, financial and macroeconomic indicators on FDI relying on the analytic research approach of Static panel data regression, includ

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Scopus (2)
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Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Different Planting Date and Variety in Some Morphological Characteristics of the Wheat Plant Triticum astivum L.
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Biological study was conducted in the botanical garden of the College of Education / Ibn Al-Haitham during the growing season 2006-2007 to determine the impact different date planting and variety in some morphological characteristics of the wheat plant Triticum astivum L.       Two varieties of Triticum aestivum L.: IPA99 and Abu-Ghraib , were cultivated in 4th , 25th of November and 9th of December .      The experiment was designed according to RCD in two replicates.       The results showed that cultivation of 4th November, gave rise to plants of high 74.66 cm, with the highest number of tillers which was 4.01 and the highest length of spike was 12.03

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
The Vision and Reality of Quality Standards in College Of Education / Ibn Al-Haytham from university teachers' perspective
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The problem of research is that the colleges of education in general and the College of Education in particular continue to follow traditional administrative patterns and that there is a complaint that the educational outputs do not match the aspirations of the society and its future directions. The aim of the research is to identify the reality of quality assurance standards in the college and to create a future vision for these standards to apply them. The researcher has designed a questionnaire based on the responses of the research sample which consisted of a group of university teachers to identify the quality assurance standards. The findings revealed that it is necessary to find a clear approach to apply the standards of quality i

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Effect of the aqueous extract of Banana Fruits Peal Musa paradisiaca on Mitosis in Plant and Mammalian cells
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The aqueous extract of banana fruits peal was tested for its effect on mitosis . The root tips of Allium cepa were used as plant test system and the bone marrow cells of the albino mice Mus musculus were used as mammalians test system in vivo .Root tips of Allium cepa were treated for four hours with five concentrations of the extract (5 , 10 , 20 , 40 ,60 mg / ml.).The Metaphase was arrested in all the treatments , the highest percentage ( 100 % ) was recorded in the first concentration , the last concentration caused stickiness and clumping of the chromosomes. The treatments did not cause significant difference in the mitotic index. The peals extract (5 mg /ml) was compared with the extracts of fruits bulb, leaves and r

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Crossref
Publication Date
Sun May 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Development Of Two Different Spectrophotometric Methods For The Determination Of Atropine Drug In Pure Form And Pharmaceutical Preparations
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Two methods have been applied for the spectrophotometric determination of atropine, in
bulk sample and in dosage form. The methods are accurate, simple, rapid, inexpensive and
sensitive. The first method depending on the extraction of the formed ion-pair complex with
bromphenol blue (BPB) as a chromogenic reagent in chloroform, use phthalate buffer of pH
3.0; which showed absorbance maxima at 413 nm against reagent blank. The calibration
graph is linear in the ranges of 0.5-40 µg.mL
-1
with detection limit of 0.363µg.mL
-1
. The
second method depending on the measure of the absorbance maxima of the formed charge-transfer complex with 2,3-dichloro-5,6-dicyano-p-benzoquinone (DDQ) at 457 nm against

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Publication Date
Fri Jul 01 2016
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
STUDY THE EFFECT OF DIFFERENT TYPES OF STRESS ON SOME BLOOD CONSTITUENTS AND PLASMA BIOCHAMICALS IN MALE RATS
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    The objective of this work was to determine and compare the physiological changes in some: blood components (packed cell volume and hemoglobin) and plasma biochemical parameters (glucose, total protein, albumin, cholesterol and triglycerides) under 3 day of different types of stress: water deprivation, starvation, overcrowding and handling stress. Twenty five male Wister rats weighted 100-120 gm, were divided randomly into five groups: control, water deprivation, starvation, overcrowding and handling stress. On the third day of stress the animals anesthetized for blood collection; the results of blood component revealed a significant increase in PCV and a significant decrease in Hb of water deprivation group and starva

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