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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
Mon Jun 30 2025
Journal Name
Infotech Spectrum: Iraqi Journal Of Data Science
Evaluating AI Language Models in News Retrieval: A Comparative Study Of ChatGPT-Plus and DeepSeek (R1)
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The increasing complexity of how humans interact with and process information has demonstrated significant advancements in Natural Language Processing (NLP), transitioning from task-specific architectures to generalized frameworks applicable across multiple tasks. Despite their success, challenges persist in specialized domains such as translation, where instruction tuning may prioritize fluency over accuracy. Against this backdrop, the present study conducts a comparative evaluation of ChatGPT-Plus and DeepSeek (R1) on a high-fidelity bilingual retrieval-and-translation task. A single standardize prompt directs each model to access the Arabic-language news section of the College of Medicine, University of Baghdad, retrieve the three most r

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Publication Date
Thu Apr 10 2014
Journal Name
Iraqi Journal Of Embryos And Infertility Researches
Assessment of in vitro fertilization and early embryonic development using SMART medium enriched with coenzyme Q10
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Back ground: Zygote produce from once a sperm fertilizes an egg cell. Then, the zygote (unicellular) will begin chain of cellular cleavages to produce multicellular mass, its embryo, the differentiated to different tissues and organism. The development of the embryo is called embryogenesis. Coenzyme Q10, is an antioxidant produced in the body. It boosts cellular energy and may enhance the immune system. CoQ10 is present and measurable in seminal fluid, the concentration of CoQ10 directly correlates with both sperm count and motility. It is beneficial in the prevention and treatment a wide range of health problems. Objectives: The present study was aimed to investigate the possibility of using coenzyme Q10 to improve in vitro fertilization (

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Publication Date
Thu Aug 01 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Evaluation of routing protocol with multi-mobile sinks in WSNs using QoS and energy consumption parameters
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An efficient networks’ energy consumption and Quality of Services (QoS) are considered the most important issues, to evaluate the route quality of the designed routing protocol in Wireless Sensor Networks (WSNs). This study is presented an evaluation performance technique to evaluate two routing protocols: Secure for Mobile Sink Node location using Dynamic Routing Protocol (SMSNDRP) and routing protocol that used K-means algorithm to form Data Gathered Path (KM-DGP), on small and large network with Group of Mobile Sinks (GMSs). The propose technique is based on QoS and sensor nodes’ energy consumption parameters to assess route quality and networks’ energy usage. The evaluation technique is conducted on two routing protocols i

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Publication Date
Sun Aug 10 2025
Journal Name
Central Asian Journal Of Medical And Natural Science
Microbial Load Comparison Between Clinical and Non-Clinical Student Environments in Al-Kindy College of Medicine
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The environmental surfaces hygiene of college premises like classrooms play role in spreading different pathogenic bacteria, furthermore a Medical students are often potential vectors for resistant bacteria to their entourage. This study aimed to assess bacterial contamination and their susceptibility to various antimicrobial agents in the educational classroom of Al-Kindy College of medicine in two classrooms: one occupied by clinical visitor and non-clinical visitor students to evaluate and determine its health risk. In this cross-sectional study, different sites of the educational classroom of Al-Kindy College of medicine were studied.  Ninety-sex Different swab samples were collected from 8 different sites of college across bot

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Publication Date
Thu Nov 02 2023
Journal Name
Journal Of Engineering
Improving Voltage Stability in Kurdistan Power System in Areas with Deficit Power Production by Rescheduling the Active Power Based on PSS/E Simulation
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This paper aims to improve the voltage profile using the Static Synchronous Compensator (STATCOM) in the power system in the Kurdistan Region for all weak buses. Power System Simulation studied it for Engineers (PSS\E) software version 33.0 to apply the Newton-Raphson (NR) method. All bus voltages were recorded and compared with the Kurdistan region grid index (0.95≤V ≤1.05), simulating the power system and finding the optimal size and suitable location of Static Synchronous Compensator (STATCOM)for bus voltage improvement at the weakest buses. It shows that Soran and New Koya substations are the best placement for adding STATCOM with the sizes 20 MVAR and 40 MVAR. After adding STATCOM with the sizes [20MVAR and 40MV

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Publication Date
Sun Jan 01 2017
Journal Name
Dalton Transactions
Mangiferin functionalized radioactive gold nanoparticles (MGF-<sup>198</sup>AuNPs) in prostate tumor therapy: green nanotechnology for production, in vivo tumor retention and evaluation of therapeutic efficacy
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We report here an innovative feature of green nanotechnology-focused work showing that mangiferin—a glucose functionalized xanthonoid, found in abundance in mango peels—serves dual roles of chemical reduction and in situ encapsulation, to produce gold nanoparticles with optimum in vivo stability and tumor specific characteristics. The interaction of mangiferin with a Au-198 gold precursor affords MGF-198AuNPs as the beta emissions of Au-198 provide unique advantages for tumor therapy while gamma rays are used for the quantitative estimation of gold within the tumors and various organs. The laminin receptor specificity of mangiferin affords specific accumulation of therapeutic payloads of this new therapeutic agent within prostate tumors

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Publication Date
Wed Dec 28 2022
Journal Name
Al–bahith Al–a'alami
Topics and political frameworks for the news of the Iraqi Ministry of Foreign Affairs on its website: an analytical study
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This is a descriptive study that used the survey method, it’s aimed to identify the topics and frameworks of diplomatic and political issues covered by the news of the website of the Iraqi Ministry of Foreign Affairs, through the content analysis method applied on a sample selected in a systematic random manner for news published in the year 2021. The sample included (191) news equivalent to (20%) of the total study population of (942). The study reached some results, the most important of which were as follows: The political issue, in its general sense, grabbed the most prominent attention among the various issues and events focused on by Iraqi diplomacy: "international cooperation", "bilateral cooperation", and then "regional politic

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Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
Peer Education Strategy and its Impact on the Development of Skill of Perspective Drawing
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       After the twenty – first century become  necessary for us motorcade era in educational a chevements by searching  for the best  strategies and teaching methods and  techniques  artotalbagesh  resorting to the strategy

Did not use in use in the teaching of the foreseeable  material  general by voice and teaching  perspective  for the student of the class fourth science

In particular ,so the researcher asking the question follows:

Can the peer education strategy to have an impact in perspective drawing skill development ?

   From here it demonstrated the importance of current research know the impact of  p

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Publication Date
Sat Aug 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Periodontal health status and salivary enzymes level in smokers and non-smokers (comparative, cross sectional study)
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Background: Smoking is considering a major risk factor for development and progression of periodontal disease. Investigations regarding the association between smoking and periodontal disease have consistently demonstrated negative periodontal effects and greater probabilities of established periodontal disease among smokers in comparison with non smokers. The purpose of this study was to evaluate the effects of smoking on periodontal health status and on the salivary levels of alkaline phosphatase (ALP), lactate dehydrogenase (LDH) and creatine kinase (CK), and to correlate the clinical parameters of periodontal health with the biochemical findings in smokers and non-smokers. Materials and methods: Unstimulated saliva sample was collected

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Publication Date
Sat Aug 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
P16 Protein and Human Papillomavirus (HPV16, 18) Expressions in Oral Lichen Planus and Squamous Cell Carcinoma
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Background: Oral carcinogenesis is a molecular and histological multistage process featuring genetic and phenotypic markers for each stage, which involves enhanced function of several oncogenes and/or the deactivation of tumor suppressor genes, resulting in the loss of cell cycle checkpoints. The progression towards malignancy includes sequential histopathological alterations ranging from hyperplasia through dysplasia to carcinoma in situ and invasive carcinoma. The p16 gene produces p16 protein, which in turn inhibits phosphorylation of retinoblastoma, p16 play a significant role in early carcinogenesis. Human papillomavirus is a well established heterogeneous virus and plays an important role in oral cancers. The aims of the study were to

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