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
Sun Apr 26 2020
Journal Name
Iraqi Journal Of Science
Flat Model for Representing Contiguous UTM Coordinates over Iraq Territory
...Show More Authors

The process of converting coordinates is, still, considered an important and difficult issue due to the way of conversion from geographic ellipsoidal system to the projected flat system. The most common method uses contiguous UTM system as one of the most accurate systems in the conversion process, but the users of the
system face problems related to contiguity, especially at the large areas that lie within more than one zone. The aim of the present research is to solve the problem related to the multiple zones coverage found in the Iraqi territory using a mathematical model based on the use of Taylor series. The most accurate conversion equation used in this paper was based on the 4th order polynomial of two variables. The calculatio

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (3)
Scopus Crossref
Publication Date
Fri Mar 31 2017
Journal Name
Journal Of Engineering
Rotating Ceramic Water Filter Discs System for Water Filtration
...Show More Authors

This work aimed to design, construct and operate a new laboratory scale water filtration system. This system was used to examine the efficiency of two ceramic filter discs as a medium for water filtration. These filters were made from two different ceramic mixtures of local red clay, sawdust, and water.  The filtration system was designed with two rotating interfered modules of these filters.  Rotating these modules generates shear force between water and the surfaces of filter discs of the filtration modules that works to reduce thickness of layer of rejected materials on the filters surfaces. Each module consists of seven filtration units and each unit consists of two ceramic filter discs.    The average measured hy

... Show More
View Publication Preview PDF
Publication Date
Thu May 10 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Securing Data in Wireless Body Area Network Using Hyper-Chaotic Zhou System
...Show More Authors

  E-Health care system is one of the great technology enhancements via using medical devices through sensors worn or implanted in the patient's body. Wireless Body Area Network (WBAN) offers astonishing help through wireless transmission of patient's data using agreed distance in which it keeps patient's status always controlled by regular transmitting of vital data indications to the receiver. Security and privacy is a major concern in terms of data sent from WBAN and biological sensors. Several algorithms have been proposed through many hypotheses in order to find optimum solutions. In this paper, an encrypting algorithm has been proposed via using hyper-chaotic Zhou system where it provides high security, privacy, efficiency and

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Dec 28 2017
Journal Name
Al-khwarizmi Engineering Journal
Aircraft Lateral-Directional Stability in Critical Cases via Lyapunov Exponent Criterion
...Show More Authors

Based on Lyapunov exponent criterion, the aircraft lateral-directional stability during critical flight cases is presented. A periodic motion or limit cycle oscillation isdisplayed. A candidate mechanism for the wing rock limit cycle is the inertia coupling between an unstable lateral-directional (Dutch roll) mode with stable longitudinal (short period) mode. The coupling mechanism is provided by the nonlinear interaction of motion related terms in the complete set equations of motion. To analyze the state variables of the system, the complete set of nonlinear equations of motion at different high angles of attack are solved. A novel analysis including the variation of roll angle as a function of angle of attack is proposed. Furthermore

... Show More
View Publication Preview PDF
Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
System Identification Algorithm for Systems with Interval Coefficients
...Show More Authors

In this research a new system identification algorithm is presented for obtaining an optimal set of mathematical models for system with perturbed coefficients, then this algorithm is applied practically by an “On Line System Identification Circuit”, based on real time speed response data of a permanent magnet DC motor. Such set of mathematical models represents the physical plant against all variation which may exist in its parameters, and forms a strong mathematical foundation for stability and performance analysis in control theory problems.

View Publication Preview PDF
Crossref
Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
Using GIS to identify hazardous earthquake locations in Iran
...Show More Authors

The objective of all planning research is to plan for human comfort and safety, and one of the most significant natural dangers to which humans are exposed is earthquake risk; therefore, earthquake risks must be anticipated, and with the advancement of global technology, it is possible to obtain information on earthquake hazards. GIS has been utilized extensively in the field of environmental assessment research due to its high potential, and GIS is a crucial application in seismic risk assessment. This paper examines the methodologies used in recent GIS-based seismic risk studies, their primary environmental impacts on urban areas, and the complexity of the relationship between the applied methodological approaches and the resulting env

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 01 2006
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Modified Automated Scoring system for Immunohistochemical staining using commercially available low cost software for image analysis
...Show More Authors

Background: During the past several years, there has been a rapidly escalating clinical need to perform IHC stains that require quantitative interpretation. Automated Cellular
Imaging System is used to analyze immunohistochemically stained slides, primarily for cancer-related diagnostics. Studies have shown that the device offers accuracy,
precision, and reproducibility of immunostained slide analysis exceeding that possible with manual evaluation, which was the prevailing method.
Aim of the study In this article we will demonstrate that meaningful image analysis of immunohistochemical staining studies can be performed using inexpensive, widely distributed
graphics software (Adobe Photoshop) on a personal

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering
Power System Stabilizer PSS4B Model for Iraqi National Grid using PSS/E Software
...Show More Authors

To damp the low-frequency oscillations which occurred due to the disturbances in the electrical power system, the generators are equipped with Power System Stabilizer (PSS) that provide supplementary feedback stabilizing signals. The low-frequency oscillations in power system are classified as local mode oscillations, intra-area mode oscillation, and interarea mode oscillations. Double input multiband Power system stabilizers (PSSs) were used to damp out low-frequency oscillations in power system. Among dual-input PSSs, PSS4B offers superior transient performance. Power system simulator for engineering (PSS/E) software was adopted to test and evaluate the dynamic performance of PSS4B model on Iraqi national grid. The res

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Retrieving Mobile Phone Information Based on Digital Search Tree
...Show More Authors

     The current study primarily aims to develop a dictionary system for tracing mobile phone numbers for call centers of mobile communication companies. This system tries to save the numbers using a digital search tree in order to make the processes of searching and retrieving customers’ information easier and faster. Several shrubs that represent digits of the total phone numbers will be built through following the phone number digits to be added to the dictionary, with the owner name being at the last node in the tree. Thus, by such searching process, every phone number can be tracked digit-by-digit according to a required path inside its tree, until reaching the leaf. Then, the value stored in the node, that rep

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Fri Feb 04 2022
Journal Name
Iraqi Journal Of Science
Design recommendation system in e-commerce site
...Show More Authors

In recent years it has spread the used of e-commerce sites quite dramatically. Thus, these sites have become display huge number of diverse products. It became difficulty for the customer to choose what he/she wants from this product. The recommender systems are used to help customers to finding the desired product of their interests and proved to be an important solution to information overload problem.
This paper, designed a recommendation system based on content, which is usually textual description. Furthermore, the proposed system uses cosine similarity function to find the similarities among the characteristics of various products, and nominate a suitable product closer to customer satisfaction. The experimental result shows tha

... Show More
View Publication Preview PDF