Preferred Language
Articles
/
jols-97
Constitutional conformity between the provisions of the Income Tax Law No. 113 of 1982, amended and the constitutional principles and rights
...Show More Authors

     The idea of ​​congruence with constitutionality is based on the extent to which the minimum laws comply with the supreme constitution, because the latter contains constitutional principles and rules that have been established in the legal conscience of the nation and gained the satisfaction of the people.

    Based on the foregoing, ordinary laws derive their force and legitimate legitimacy from the extent of their commitment to the provisions of the Constitution and any violation must be amended the law contrary to the constitutional principles by canceling or abstain from application according to the regulatory system in force in this country or that. This is a natural case if we say that the laws of the situation of human beings known as many wrong, it is important how long the length of the long must be the work of legislative shortages and shortcomings. Therefore, the focus of our research is to investigate the extent to which the Iraqi Income Tax Law No. 113 of 1982, amended by the Constitution, is in compliance with the provisions of the Constitution. We find that the ordinary legislator violated the principle of tax law by allowing parties other than the legislature to intervene in tax matters by imposing, collecting, modifying and exempting. As well as the violation of the principle of equality and the right of movement and other constitutional provisions.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Effect Effect Effect Effect Effect Effect Effect of Thickness on Some Physical PropertiesThickness on Some Physical PropertiesThickness on Some Physical PropertiesThickness on Some Physical PropertiesThickness on Some Physical Properties Thickness on Some
...Show More Authors

The effect of thickness variation on some physical properties of hematite α-Fe2O3 thin films was investigated. An Fe2O3 bulk in the form of pellet was prepared by cold pressing of Fe2O3 powder with subsequent sintering at 800 . Thin films with various thicknesses were obtained on glass substrates by pulsed laser deposition technique. The films properties were characterized by XRD, and FT-IR. The deposited iron oxide thin films showed a single hematite phase with polycrystalline rhombohedral crystal structure .The thickness of films were estimated by using spectrometer to be (185-232) nm. Using Debye Scherrerś formula, the average grain size for the samples was found to be (18-32) nm. Atomic force microscopy indicated that the films had

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 17 2022
Journal Name
Journal Of The Faculty Of Medicine Baghdad
A Review on Viral Encephalitis-
...Show More Authors

Background: Inflammation of the brain parenchyma brought on by a virus is known as viral encephalitis. It coexists frequently with viral meningitis and is the most prevalent kind of encephalitis.

Objectives: To throw light on viral encephalitis, its types, epidemiology, symptoms and complications.

Results: Although it can affect people of all ages, viral infections are the most prevalent cause of viral encephalitis, which is typically seen in young children and old people. Arboviruses, rhabdoviruses, enteroviruses, herpesviruses, retroviruses, orthomyxoviruses, orthopneumoviruses, and coronaviruses are just a few of the viruses that have been known to cause encephalitis.

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Predicting Student Dropout with Minimal Information
...Show More Authors

 

Student dropout is a problem for both students and universities. However, in the crises that Lebanon is going through, it is becoming a serious financial problem for Lebanese private universities. To try to minimize it, it must be predicted in order to implement the appropriate actions. In this paper, a method to build the appropriate prediction system is presented. First, it generates a data source of predictor variables from student dataset collected from a faculty of economic sciences in Beirut between 2010 and 2020. Then, it will build a prediction model using data classification techniques based on identified predictor variables and validate it. Using open-source software and free cloud environments, a prediction program w

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Dec 29 2017
Journal Name
Al-khwarizmi Engineering Journal
Microcontroller – Based Spectrum Analyzer
...Show More Authors

This work includes design, implementation and testing of a microcontroller – based spectrum analyzer system. Both hardware and software structures are built to verify the main functions that are required by such system. Their design utilizes the permissible and available tools to achieve the main functions of the system in such a way to be modularly permitting any adaptation for a specific changing in the application environment. The analysis technique, mainly, depends on the Fourier analysis based methods of spectral analysis with the necessary required preconditioning processes. The software required for waveform analysis has been prepared. The spectrum of the waveform has been displayed, and the instrument accuracy has been checked.

... Show More
View Publication
Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Robust Color Image Encryption Scheme Based on RSA via DCT by Using an Advanced Logic Design Approach
...Show More Authors

Information security in data storage and transmission is increasingly important. On the other hand, images are used in many procedures. Therefore, preventing unauthorized access to image data is crucial by encrypting images to protect sensitive data or privacy. The methods and algorithms for masking or encoding images vary from simple spatial-domain methods to frequency-domain methods, which are the most complex and reliable. In this paper, a new cryptographic system based on the random key generator hybridization methodology by taking advantage of the properties of Discrete Cosine Transform (DCT) to generate an indefinite set of random keys and taking advantage of the low-frequency region coefficients after the DCT stage to pass them to

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Wed Feb 29 2012
Journal Name
Al-khwarizmi Engineering Journal
Design a Fault Tolerance for Real Time Distributed System
...Show More Authors

This paper designed a fault tolerance for soft real time distributed system (FTRTDS). This system is designed to be independently on specific mechanisms and facilities of the underlying real time distributed system. It is designed to be distributed on all the computers in the distributed system and controlled by a central unit.

Besides gathering information about a target program spontaneously, it provides information about the target operating system and the target hardware in order to diagnose the fault before occurring, so it can handle the situation before it comes on. And it provides a distributed system with the reactive capability of reconfiguring and reinitializing after the occurrence of a failure.

View Publication Preview PDF
Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Experimental Investigation for TiO2 nanoparticles as a Lubricant-Additive for a Compressor ofWindow Type Air-Conditioner
...Show More Authors

The coefficient of performance of a window type Air-Conditioner system can be improved if a reduction in the work of compressor can be achieved by a suitable technique. The present study investigates the effect of dispersing a low concentration of TiO2 nanoparticles in the mineral oil based lubricant, as well as on the overall performance of a window type Air-Conditioner system using R22 as the working fluid. An enhancement in the COP of the refrigeration system has been observed and the existence of an optimum volume fraction noticed, with low concentrations of nanoparticles suspended in the mineral oil. Results showed that the average compressor work reduced by 13.3%, which ultimately resulted in an increase of 11.99% in the COP due to

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Global Pharma Technology
Synthesis, Characterization of 2-azido-4-(azido (2-azido-2-( azido carbonyl)-1,3-dioxoian-4-yl)methyl)– 5-((R-azido (hydroxyl) methyl- 1,3-dioxole-2-carbonyl azide. ethanol. hydrate (L-AZD) with Some Metal Complexes
...Show More Authors

The reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal

... Show More
Publication Date
Wed Feb 19 2020
Journal Name
International Journal Of Innovation, Creativity And Change
Secure Image Steganography Through Multilevel Security
...Show More Authors

The concealment of data has emerged as an area of deep and wide interest in research that endeavours to conceal data in a covert and stealth manner, to avoid detection through the embedment of the secret data into cover images that appear inconspicuous. These cover images may be in the format of images or videos used for concealment of the messages, yet still retaining the quality visually. Over the past ten years, there have been numerous researches on varying steganographic methods related to images, that emphasised on payload and the quality of the image. Nevertheless, a compromise exists between the two indicators and to mediate a more favourable reconciliation for this duo is a daunting and problematic task. Additionally, the current

... Show More
Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Delivery Route Management based on Dijkstra Algorithm
...Show More Authors

For businesses that provide delivery services, the efficiency of the delivery process in terms of punctuality is very important. In addition to increasing customer trust, efficient route management, and selection are required to reduce vehicle fuel costs and expedite delivery. Some small and medium businesses still use conventional methods to manage delivery routes. Decisions to manage delivery schedules and routes do not use any specific methods to expedite the delivery settlement process. This process is inefficient, takes a long time, increases costs and is prone to errors. Therefore, the Dijkstra algorithm has been used to improve the delivery management process. A delivery management system was developed to help managers and drivers

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref