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Income Tax in Iraq and the Treatment of Married Women in Charge
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   Iraqi legislator taxation  married women in charge of the income tax treatment of the man in charge of tax and the application of the principle of equality of individuals to bear public burdens. The factor legislator women in charge of special treatment in some cases, taking into account the circumstances family allow  tax in the case of whether she was married to a man is unable to completely work and does not have a resource, as well as giving the legislator allow for her children. it observed that the amount of allowing still little is notcommensurate with the high cost of living in addition to limiting the tax allowances granted within the limits of the taxpayer and his immediate family did not take the legislator in charge of the case to support their parents or anyone else to be in charge of her household responsibility religiously.                                                                                                                                    

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Comparison among Populations of Mosquitoes Culex quinquefasciatus Say by using Geometric Morphometric Technique from Different Regions of Iraq
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The geometric morphometric technique was used to study the variables in the shape and size wings of different populations of mosquitoes Culex quinquefasciatus from different Iraqi provinces Babylon, Baghdad and Wasit. The results showed that the average of centroid size were 366, 387.5 and 407.4 Micron in Babylon, Baghdad and Kut, respectively. The statistical analysis showed that there were no significant differences in the average of centroid size of all specimens and they belong to the same species.

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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
A study of some Biological Aspects of Procellio scaber(Isopoda : porcellionidae) Latrellile 1804In Al-jadriyia region /Baghdad-Iraq
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A study of some biological aspects of the crustacean Isopod procellio scaber was carried out for the period April 2003 to march 2004 . The study consisted reproductive and morphological characteristies such as size , weight and length of the body . The result showed that the highest population density of P. scaber was 1120 individual/m2 in September 2003 and less density 403 ind/m2 in February 2004. The density was generally high in Spring and Autumn, low in Summer and Winter months.An increase of the sexual ratio appear in the females number compared to males number (p < 0.05) during most of year. Present study showed non significant increase in the length and dry weight for females compared to males in most of year months. There wer

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Engineering
Optimization of Locations for Bioswales Stormwater Management Using BMP Siting Tool - Case Study of Sulaymaniyah City-KRG-Iraq
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Today, urban Stormwater management is one of the main concerns of municipalities and stakeholders. Drought and water scarcity made rainwater harvesting one of the main steps toward climate change adaptation. Due to the deterioration of the quality of urban runoff and the increase of impermeable urban land use, the treatment of urban runoff is essential. Best Management Practice (BMP) and Low Impact Development (LID) approaches are necessary to combat climate change consequences by improving the quantity and quality of water resources. The application of Bioswales along urban streets and roadways can reduce the stress on water resources, recharge groundwater and prevent groundwater pollution. While Sulaymaniyah City has a

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Applying the substance-field model mechanism to problem solving in industrial product design: محمد علي حسين القيسي
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  Problem solving methods and mechanisms contribute to facilitating human life by providing tools to solve simple and complex daily problems. These mechanisms have been essential tools for professional designers and design students in solving design problems.
This research dealt with one of those mechanisms, which is the (the substance-field model model), as it has been mentioning that this mechanism is characterized by the difficulty of its application, which formed the main research problem. In home gardens (the sub-problem of research), an analysis of this problem was applied and then a solution was found to address it. The researcher used the 3dsmax program to implement the proposed design.
The most important research res

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Publication Date
Sat Nov 11 2023
Journal Name
Journal Of Dental Research, Dental Clinics, Dental Prospects
Investigating the effect of Er,Cr:YSGG laser agitation of sodium hypochlorite on the removal of mature biofilm in the complex root canal systems using atomic force microscopy
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Background. Endodontic infections caused by remaining biofilm following disinfection with chemical fluids encourage secondary bacterial infection; hence, employing laser pulses to activate the fluids is advised to improve microbial biofilm clearance. This study investigated the performance of Er,Cr:YSGG laser in photon-induced photoacoustic streaming (PIPS) agitation of 5.25% sodium hypochlorite (NaOCl) to enhance the removal of mature Enterococcus faecalis (E. faecalis) biofilms in complex root canal systems. Methods. The mesial roots of the lower first and second molars were separated and inoculated with E. faecalis bacteria for 30 days. The roots were irrigated with 5.25% NaOCl, some of them were agitated with passive ultrasonic

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE ROLE OF TARGET COST MANAGEMENT APPROACH IN REDUCING COSTS FOR THE ACHIEVEMENT OF COMPETITIVE ADVANTAGE AS A MEDIATOR: AN APPLIED STUDY OF THE IRAQI ELECTRICAL INDUSTRY
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Publication Date
Mon Aug 01 2022
Journal Name
Journal Of Medicine And Life
Effect and benefit of percutaneous coronary intervention in chronic total occlusion on ventricular repolarization: QT correction and dispersion
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ST segment, T wave changes, QT interval changes, and QTc dispersion are among the parameters used to diagnose ischemic heart disease. The increase in the QT dispersion can be caused by myocardial ischemia, among other heart diseases, whereas cardiac diseases such as coronary artery disease (CAD) can be diagnosed by observing an abnormally high QTc dispersion. This study aimed to evaluate the variations in the QTc dispersion (depolarization and repolarization) of surface electrocardiography as a result of percutaneous coronary intervention (PCI) in patients with chronic total occlusion. This study took place in the Iraqi Center for Heart Disease from October 2020 to February 2021. 110 patients who suffered from chronic occlusion of t

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Publication Date
Wed Jun 12 2019
Journal Name
Journal Of Global Pharma Technology
Age Gender and Site Effect on Immunohistochemical Expression of TGF-β1 and IFN-γ in Hereditary Gingival Fibromatosis
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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment Of Vascular And Lymphatic Vessels Density In Benign Vascular Lesions Using CD34 And D2-40 Immunohistochemical Markers
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Background: Vascular tumors and malformations, comprising a broad category of lesions often referred to as vascular anomalies. Hemangioma, represents a variety of vascular lesions (both malformations and tumor), while lobular capillary hemangioma is a common vascular lesion of the skin and mucous membranes that occurs mainly in children and young adults. Lymphangiomas are malformations of the lymphatic system. At the level of light microscopy the small lymphatics vessels may be similar to capillaries and sometimes are only tentatively identified by the nature of their contents or by immunohistochemical staining procedure. This study aimed to assess the vascular and lymphatic vessels density in benign vascular lesions using CD34 and D2-40 im

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Publication Date
Wed Mar 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Yearly Energy, Exergy, and Environmental (3E) Analyses of A Photovoltaic Thermal Module and Solar Thermal Collector in Series
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The annual performance of a hybrid system of a flat plate photovoltaic thermal system and a solar thermal collector (PVT/ST) is numerically analyzed from the energy, exergy, and environmental (CO2 reduction) viewpoints. This system can produce electricity and thermal power simultaneously, with higher thermal power and exergy compared to conventional photovoltaic thermal systems. For this purpose, a 3D transient numerical model is developed for investigating the system's performance in four main steps: (1) investigating the effects of the mass flow rate of the working fluid (20 to 50 kg/h) on the temperature behavior and thermodynamic performance of the system, (2) studying the impacts of using glass covers on the different parts of the s

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