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Coordination between real estate and income tax and its impact on the tax outcome: Applied research in the General Authority for Taxes
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The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
The effect of using different fibres on the impact-resistance of slurry infiltrated fibrous concrete (SIFCON)
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Abstract<p>Slurry infiltrated fibrous concrete (SIFCON) is a modern type of fibre reinforced concrete (FRC). It has unique properties; SIFCON is superior in compressive strength, flexural strength, tensile strength, impact resistance, energy absorption and ductility. Because of this superiority in these characteristics, SIFCON was qualified for applications of special structures, which require resisting sudden dynamic loads such as explosions and earthquakes. The main aim of this investigation is to determine the effect of fibre type on the apparent density of SIFCON and on performance under impact load. In this investigation, hook-end steel fibre and polyolefin fibre were used. Purely once and </p> ... Show More
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Publication Date
Fri Dec 22 2023
Journal Name
Eastern-european Journal Of Enterprise Technologies
Evaluating the impact of structure parameters on the acoustic performance of an exhaust muffler with shells
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Recently, environmental noise has arisen from various sources, such as those from exhaust mufflers of combustion engines found in cars, trucks, or power generators, which produce significant noise during their operation. Controlling the radiated noise from these mufflers is a major factor in improving acoustic comfort and minimizing the impact on the surrounding communities. Numerous research has been presented for this reason by modification of the internal structure of the exhaust muffler. The main objective of this work is to reduce the noise level emitted from exhaust mufflers. This can be achieved by adjusting structure parameters to attenuate the surrounding environment's radiated noise. Analysis of pressure-wave propagation h

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Comparison between Rowatinex and Tamsulosin as a Medical Expulsion Therapy for Ureteral Stone
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The objective of this study is to evaluate the efficacy and safety of rowatinex and tamsulosin in the treatment of patients with ureteric stone.

Forty patients with ureteric stone ranged (4- 12) mm, were included in this study. They were randomized into two groups where the first group includes twenty patients treated with Rowatinex three times daily (Group 1), and the second group includes twenty patients treated with tamsulosin 0.4mg/day (Group 2). All patients were randomly assigned to receive the designed standard medical therapy for a maximum of 3 weeks.

Each group was given an antibiotic as prophylaxis and an injectable non-steroidal anti-inflammatory drug used on demand. At the outpatient clinic all subjects were a

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Publication Date
Sat Apr 13 2024
Journal Name
Journal Of Optics
Analysis of laser induced breakdown spectra for distinguish between healthy and carious teeth
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Dielectric barrier discharges (DBD) can be described as the presence of contact with the discharge of one or more insulating layers located between two cylindrical or flat electrodes connected to an AC/pulse dc power supply. In this work, the properties of the plasma generated by dielectric barrier discharge (DBD) system without and with a glass insulator were studied. The plasma was generated at a constant voltage of 4 kV and fixed distance between the electrodes of 5 mm, and with a variable flow rate of argon gas (0.5, 1, 1.5, 2 and 2.5) L/min. The emission spectra of the DBD plasmas at different flow rates of argon gas have been recorded. Boltzmann plot method was used to calculate the plasma electron temperature (Te), and Stark broadeni

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF ELECTRONIC TRADING AND CENTRAL DEPOSITERY IN THE IRAQ STOCK EXCHANGE FOR THE PERIOS (2008- 2018): EVALUATION OF ELECTRONIC TRADING AND CENTRAL DEPOSITERY IN THE IRAQ STOCK EXCHANGE FOR THE PERIOS (2008- 2018)
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The rapid developmemt of information technology and its use in all fields has a bositive influence on all fields , and financial markets have a share of this development through the use of an electronic trading system to settle transactions and enhance transparency and disclosure in all activities of these markets and stimulate their performance .

It is worth nothing that these revolutions remove the necessity for nonstop connection with persons through the internet or phone networks , novel knowledge decreases the charges of structure original transaction system and reducing the fences of new participants entry .

The development in transportations expertise allows for quicker or

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Geomorphological Phenomena of the Tigris River between Dojama and Sindia Villages, Al Khalis District, Diyala Province
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Differences in transversal sections and activities of geomorphological operations led to forming geomorphological shapes as river turns and river isles in watercourse in the area of study. The study showed three river turns that are Sindia turn with length 4723m, turn wave 3599 average width 267.6, Zanbour turn length 11374m, turn wave 7110 average width 307.5m,and Dojama turn with length 5876m, turn wave 4982m average width 313.4m. This difference is caused by the activity of erosion and sedimentation that led to the appearance of the length rivers turn.
The study showed that the turn of Dojama is the only corresponding turn, whereas the phenomena of corresponding never appeared in other turns in the area of study. The study also sho

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The interference between effects of Adhatoda vasica (Nees) extracts and Bacillus thuringiensis (Berliner) for controlling population of fig moth, Ephestia cautella Walker
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The activity of Adhatoda vasica crude plants extracts against B.thuringiensis bacteria was determined by MIC test and sensitivity test which showed no response of this type of bacteria against extracts .The interference between the effect of hot and cold aqueous extracts and Bacillus thuringiensis bacteria for controlling the population of fig moth when males and females released before treatment under control condithion was gave a highly percentage of larval mortality which reached to 100% in (B.t. + hot aqueous extract ) and 97.3% in (B.t + coldaqueous extract ) after two weeks of treatment when concentration of 50% of aqueous extracts and 5×10?1of Bacillus thuringiensis bacteria but when the insect (males & females) released after

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Publication Date
Thu Mar 03 2022
Journal Name
Rawal Medical Journal
Functional outcome of closed reduction of supracondylar humerus fracture with cross Kirschner wire in children
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Objective: To evaluate the functional outcome of percutaneous cross two K wires fixation for Gartland types II and III fractures of humerus. Methodology: This prospective study included80 patients with supracondylar humeral fracture, who underwent closed reduction and fixation by two crossed Kirschner wires. We included children with age < 15 years with closed fractures with Gartland types II and III, while the patient with vascular injury, open, irreducible fractures were excluded. The patients were following up for 6 months and assessed functionally by Flynn’s criteria. Results: The mean age of patients was 8.1 years. Trauma while child playing was the main mechanism of injury in 43 (59.8%) children and 46 (57.5%) fractures were of the

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Outcome of surgical untethering of tethered cord syndrome in adults due to spina bifida occulta
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Background:. Children with spina bifida occulta require early surgery to prevent neurological deficits. The treatment of patients with a congenitally tethered cord who present in adulthood remains controversial.

Objective: The aim of this study is to describe the outcome obtained in 61 adult patients with congenital TCS and no prior surgical treatment who underwent surgical untethering.

Methods: This prospective study was conducted on 61 adult patients who underwent surgical untethering for spina bifida occulta at four neurosurgical centers in Baghdad / Iraq  between March 2000 and January 2018. Patients who had undergone prior myelomeningocele repair or tet

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Publication Date
Tue Jul 29 2025
Journal Name
Al–bahith Al–a'alami
Adopting the public on satellite channels
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The importance of television has emerged as an effective and influential force in the lives of societies and peoples, And not just a professional media since the fifties of the twentieth century, It was used as a platform to achieve the goals and objectives of the media and politics for governments, agencies and individuals in different countries of the world, Using many methods, methods and techniques that later became important major subjects and curricula and a scientific specialization that was founded for him to study and teach in most international universities, The media, especially television and satellite channels, play an active and significant role in managing crises and conflicts and directing them through the methods of deal

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