This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with the number of those companies in Iraq and the amount of their capital, and at the same time motivating and encouraging limited companies that do not have any economic activity to search for alternative opportunities to invest their capital and turn their losses into profits.
Address the intellectual controversy nature of the gap of knowledge and the strategic performance gap. The researcher start off from this intellectual controversy to seek to test the nature of the relationship and impact between them across a sample of (61) academics in the colleges of business and economics at the universities in Baghdad ,as the more specialized in the fields of knowledge and the strategic performance, The researcher is attain to the existence of relationship and impact of knowledge gap in strategic performance gap, the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the con
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The current study aims to identify the needs in the stories of the Brothers Grimm. The research sample consisted of (3) stories, namely: 1- The story of the Thorn Rose (Sleeping Beauty) 2- The story of Snow White 3- The story of Little Red Riding Hood. The number of pages analyzed reached (15.5) pages, and to achieve the research objectives, Murray's classification of needs was adopted, which contains (36) basic needs that are further divided into (129) sub-needs. The idea was adopted as a unit of analysis and repetition as a unit of enumeration, Reliability was extracted in two ways: 1- Agreement between the researcher and himself over time, where the agreement coefficient reached 97%. The second was agreement between the researcher and tw
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Communication attribution is a condition of the validity of the hadeeth and that each narrator heard from his Sheik.There are some of the narrators who said to hear who told him and his contemporary, and this narrator is also innocent of the stigma of fraud, but this hearing has no truth.
Gender and culture are among the factors that influence the process of understanding and interpreting different types of communication, especially images. The current study, which is a part of a master’s thesis, aims at investigating the role of gender and culture in interpreting and understanding the caricatures that deal with women’s issues in Arab societies. To this end, the researchers adopted Barthes’ (1957) concepts of denotation and connotation in his theory of mythologies in addition to Langacker’s (1987) theory of (Domains). The research concludes that the female subjects have better cognitive abilities in investing the signs within the selected caricatures. The other factor the study reached to is that the respondents
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Environmental education is considered as process of getting Humans in communication with this environment and all its various resources. such process requires acquiring knowledge about the environment that com help humans understand their correlative relations with the environmental elements on one hand and among the environmental elements themselves on the other . Besides, such a process requires developing human skills that help them participate in developing environmental circumstances. Therefore environmental education is responsible for perspective and cultural development that governs human behavior. Regarding their environment and stimulating tendencies and interests towards the environment , let alone helping humans acquire the c
... Show MoreBackground: Diabetes mellitus and osteoporosis are two common medical disorders that are becoming more common as the population ages. T2DM patients have a higher fracture hazard, having a high BMD, which is primarily due to the raise hazard of falling. Macrophage colony-stimulating factor (M-CSF) is one of the hematopoietic growth factor family, and It plays an important function in fracture repair by attracting stem cells to the fracture site and influencing the production of hard calluses by promoting osteoclast genesis.Aims of study: The purpose of this research was to assess the blood level of macrophage colony-stimulating factor in Iraqi osteoporotic patients with and without type 2 diabetes. in addition, that M-CSF may be a predictiv
... Show MoreThe aim of the present study is to formulate floating effervescent microsponge tablet of the narrow absorption window drug, Baclofen (BFN) for controlling drug release and thereby decrease the side effect of the drug. The microsponges of BFN were prepared by non-aqueous emulsion solvent diffusion method (oil in oil emulsion method). The effects of drug: polymer ratio, stirring time and type of Eudragit polymer on the physical characteristics of microsponges were investigated and characterized for production yield, loading efficiency, particle size, surface morphology, and in vitro drug release from microsponges. The selected microsponge formula was incorporated into the floating effervescent gastro-retentive tablet. The prepared fl
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The preferred route of drug administration is the oral route, but drugs with narrow absorption window in the gastrointestinal tract are still challenging. The ability to extend and monitor the gastric emptying time is a valuable tool for processes remaining in the stomach longer than other traditional dosage forms.
The purpose of this study was to formulate and evaluate gastroretentive superporous hydrogel (SPH) of carvedilol with view to improve its solubility and increase gastric residence time in order to get sustained release formulas via utilization of various kinds and concentrations of hydrophilic polymers then after, incorporate the best prepared formula into capsules.
Sixteenth formulae of SPH h
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KE Sharquie, AA Noaimi, BA Saleh, Journal of Cosmetics, Dermatological Sciences and Applications, 2016 - Cited by 15
A simple, accurate and sensitive spectrophotometric method for the determinaion of epinephrine is described . The method is based on the coordination of Pr (III) with epinephrine at pH 6. Absorbance of the resulting orange yellow complex is measured at 482 nm . A graph of absorbance versus concentrations shows that beer 's low is obeyed over the concentration range (1-50)mg.ml-1 of epinephrine with molar absorpitivity of ( 2.180x103 L.mol-1.cm-1 ), a sandell sensitivity of (0.084 mg.cm-2 ), a relative error of (-2.83%) , a corrolation coffecient (r= 0.9989) and recovery % ( 97.03 ± 0.75 ) depending on the concentration.This method is applied to analyse EP in several commercially available pharmaceutical preparations
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