The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved by the issued instructions and presenting some conclusions and recommendations that could contribute to evaluating the procedures of the Authority in collecting the tax according to this type of tax. Taxes, and the number of the Authority’s employees who are assigned to audit the direct withholding tax for state employees, whose number is (2) employees, as well as the presence of a clear reluctance by the General Authority for Taxes in the field of field audits to ensure that the calculation of the direct withholding tax is correct and to ensure that tax deductions are transferred on time.
Ethnographic research is perhaps the most common applicable type of qualitative research method in psychology and medicine. In ethnography studies, the researcher immerses himself in the environment of participants to understand the cultures, challenges, motivations, and topics that arise between them by investigating the environment directly. This type of research method can last for a few days to a few years because it involves in-depth monitoring and data collection based on these foundations. For this reason, the findings of the current study stimuli the researchers in psychology and medicine to conduct studies by applying ethnographic research method to investigate the common cultural patterns language, thinking, beliefs, and behavior
... Show MoreBackground Bloodstream infection (BSI) is a life-threatening condition caused by the presence of microorganisms, generally caused by a range of bacteria in the blood. Objectives The aim of this study was to evaluate the possible role of procalcitonin (PCT) and C-reactive protein (CRP) as biomarkers of pediatric BSI. Methodology The study was conducted on 150 blood samples collected from the patient who admitted to Children Welfare Teaching Hospital, Medical City, Baghdad. During the period from November 2020 to March 2021, ninety blood samples from them were positive culture and 60 blood samples were negative culture (control group). The isolates were identified depending on the morphological, microscopic examination, and biochemical tests.
... Show MoreResearch is a central component of neurosurgical training and practice and is increasingly viewed as a quintessential indicator of academic productivity. In this study, we focus on identifying the current status and challenges of neurosurgical research in Iraq.
An online PubMed Medline database search was conducted to identify all articles published by Iraq-based neurosurgeons between 2003 and 2020. Information was extracted in relation to the following parameters: authors, year of publication, author’s affiliation, author’s specialty, article type, article citation, journal name, journal
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The study focuses on the problem that Iraq is approaching an increasing rate of literacy;the available data refers to a rate of (18% -19%). In addition to the fact that the generalcurrent role of the programs directed to literacy is not actually effective enough to limit the expansion of this rate.
The importance of this study highlights the fact that the Iraqi universities are an important tributary among the tributaries of human development, especially in spreading the education of the voluntary work in literacy field and confirming the connection between the students and their society and their role in solving one of the prominent challenges that face the development, i.e., literacy.
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... Show MoreBACKGROUND: The degree of the development of coronary collaterals is long considered an alternate – that is, a collateral – source of blood supply to an area of the myocardium threatened with vascular ischemia or insufficiency. Hence, the coronary collaterals are beneficial but can also promote harmful (adverse) effects. For instance, the coronary steal effect during the myocardial hyperemia phase and that of restenosis following coronary angioplasty. OBJECTIVES: Our study explores the contribution of coronary collaterals – if any exist – while considering other potential predictors, including demographics and medical history, toward the left ventricular (LV) dysfunction measured through the LV ejection fraction (LVEF). METH
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Inspite of the renovation and development that occurred on the
mathematics curricula and its teaching styles (methods), the teaching methods and the evaluation styles that the teachers of the country
follow are still traditionaL It depends on the normal distribution approach and the principle of individual differences among students in
addition the traditional tests that are used to evaluate student achievement are built on standard-referenced system. These types of tests focus on comparing the student's performance with his peers'
performance. The limitary of this type of evaluation in diagnosing the
students' acquisition of the stu
... Show MoreIn view of this work, plasma nitriding was executed on Ti-6Al-4V and the effect of nitriding by using glow discharge with 2 mbar of Ar+N2 gas on corrosion resistance with different nitriding time and studied. The structure properties and the external appearance for alloys were performed with x-ray diffraction and optical microscopic. The investigation of XRD indicates the Ti alloys are polycrystalline with a cubic type (bcc). When the external appearance of the surface indicates was of β+α structure which have been better technical properties on biomedical application. The biocompatibility investigation of nitride alloys in vitro medium containing human body fluid: we showed a layer of hydroxyapatite HAP which might
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In this research measuring the radioactivity of the soil batteries plant in Waziriya in Baghdad city ,where the collection of 60 samples from different locations and depth between(10cm-50cm)by using γ-ray spectrometer technique and sodium iodide detector to measure the activityof radiation of elements radiation ,where the results showed that there are aradioctivety of natural isotopes refers to the chains of U-238and Th-232and K-40and Cs-137the results show that ahigh concentration of Pb-214,Pb-212 within the permissible internationally values ,also the valuable parameters of radium and the external and internal hazard and the dose effect where its found to be permissible internationally.
This study aims to suggest an alternative to the use of quality agricultural soil in the brick industry (Iraq). The Late Miocene claystone bed in the Injana Formation in central Iraq was targeted through the study of 18 exposed sections that were sampled by using the trench sampling method. The claystones are characterized by quartz (36.4%) followed by calcite (32.8%), quartz (36.4%) feldspar (2.6%), gypsum (1.3%) and dolomite (0.7%), kaolinite (10.5%), illite (7.7%), chlorite (6.7%), palygorskite (6.0%) and montmorillonite (0.7%). New thermal mineral phases were formed at 950°C, including diopside (62.9%), quartz (18.4%), wollastonite (8.28%), akermanite (7.6%), Anorthite (6.25%), Nosean (4.9%), gehlenite (3.75%) and Lazurite (3.1
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