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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 Feb 03 2020
Journal Name
College Of Islamic Sciences
Rulings of magic  and its treatment in Islam
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Praise be to God, Lord of the worlds, and the best of prayers. He has completed the delivery of our master Muhammad, his family, and all his companions. O God, bring us out from the darkness of illusion, honor us with the light of understanding, open us with knowledge of knowledge, facilitate our morals with dreams, and make us who listen to the saying and follow their best.
And after ..

Since ancient times, magic was mentioned in many books in the history of the civilizations of ancient peoples, where the first emergence of human civilizations, the oldest of which is the Mesopotamian civilization, the Chinese civilization, and the Pharaonic civilization in Egypt, where concepts prevailed based on the charlatans and sorcery an

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Updating the uniform accounting system in Iraq for installment sales transactions framework
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Due to the intensity of competition between economic units that run the trade in durable goods had to pay a lot of these companies to follow the new selling methods aimed at attracting customers to be able to increase its sales and thereby increase their profits ,  these methods are installment sales, which had been in great demand by the customers with limited income, who provides them with the possibility of possession and use of such goods and to postpone the full amount of the payment to the seller, This transaction sales have grown even became installment sales system at the present time of the common types of sales transactions and deployed a lot in our environment and in many sectors of the market, and in some cases m

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Correlation of Serum levels of Chromium, Copper, and Manganese with the Glucose levels in Type 2 Diabetes Mellitus in Iraq
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Correlation of Serum levels of Chromium, Copper, and Manganese with the Glucose levels in Type 2 Diabetes Mellitus in Ira

Background: The metabolism of many trace elements such as chromium, copper, and manganese were reported to be altered in type 2 diabetes militates. This element may have specific roles in the pathogenesis and progress of this disease.

Objectives: To evaluate the serum levels of copper, chromium, and manganese in type 2 diabetic patients in Iraq. 

Patients and Methods: This case-control study included 100 type 2 diabetic patients, 35-60 years old, with high BMI as cases, and 100 non-diabetic subjects as controls who were healthy

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Studying the Changes in Solar Radiation and Their Influence on Temperature Trend in Iraq for a Whole Century
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Most studies indicated that the values ​​of atmospheric variables have changed from their general rates due to pollution or global warming etc. Hence, the research indicates the changes of direct solar radiation values ​​over a whole century i.e. from 1900 to 2000 depending on registered data for four cities, namely (Mosul - Baghdad - Rutba - Basra. Moreover, attemptsto correlate the direct solar radiation with the temperature values have been ​​recorded over that period. The results showed that there is a decreasing pattern of radiation quantities over time throughout the study period, where the value of direct radiation over the city of Baghdad 5550 w/m2 was recorded in the year 1900, but this ratio decreased cle

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
The Effects of Intake Water Quality and Filtration Unit Performance on the Efficiency of the Al- Rasheed Water Treatment Plant in Baghdad, Iraq
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     Water treatment plants play an important role in the purification and distribution of safe drinking water to the public. The present study focused on the performance assessment of the Al-Rasheed water treatment plant [ARWTP]. The main objectives of the assessment were to determine the efficiency of various plant units as well as the quality of inlet water from the Tigris River. Results obtained from the collected data indicated the presence of high concentrations of soluble nitrate and phosphate ions in the filtered water. The removal efficiency of alkalinity, EC, total hardness, SO4, Cl, NO3 and PO4 were found to be (+11.05%), (-0.67%), (-29.33%), (-2.64%), (-6.25%), (-32.13%), and (0%) respecti

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Growth of diabetic children in post conflict Baghdad, Iraq
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Background: previously type 1 diabetes mellitus (T1DM) was listed among the causes of severing growth retardation. Iraq was exposed to wars and conflicts that affect health services which in turn affect the glycemic state of diabetic patients.
Objective: To report on the growth of diabetic children in post-conflict Iraq.
Methods: A total of 100 children with T1DM were included in the study. They were attending the consultancy clinic in Children Welfare Teaching Hospital for the period from 1st of Feb to 30th of May 2017. Weight and height were measured. The growth indices at diagnosis were taken from a case file.
Results: A total of 100 children with T1DM included in this study. Their age was 9.3 ± 3.2 years with a male to fema

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the competitiveness for commercial banks in Iraq for a period of 2004 – 2012
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This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks.                                                                                             &

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Early-Pregnancy Changes in Maternal Lipid Profile in Women with Recurrent Preeclampsia and Women with Normal Pregnancy
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Background: “According to the current knowledge, changes in lipid profile in pregnancy is a major contributor in the pathogenesis of preeclampsia. The present study was designed to compare the changes in lipid profile in normal pregnancy and in patients with history of recurrent pre-eclampsia (PE).”
Objective: Assessment the relationship between lipid profiles changes in women with history of recurrent preeclampsia in comparison to normal pregnancy in early pregnancy.
Patients and Methods: Measurement of lipid profile changes in women with history of recurrent preeclampsia (more than two preeclampsia in previous pregnancies) at 12 to 16 weeks of pregnancy and compared to normal pregnancy as a control group who does not have his

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
"The Impact of International Public Sector Accounting Standards (IPSASs) on the Public Budget in Iraq"
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     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Freedom of movement of capital and its impact on the effectiveness of monetary policy In Iraq (2005-2016)
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The interest in the issue of capital movement as an economic phenomenon has increased because of its effects and effects and its ability to influence the economic balance and the effectiveness of monetary policy. All countries seek to attract capital and benefit from it because of its effects and results such as supporting economic development process and optimal allocation of economic resources. The problem of the financing gap that most countries suffer from, and others, but sometimes the movement of capital creates challenges for monetary policy makers in achieving their goals.

   After 2003, the Iraqi economy witnessed an openness and economic liberalization unlike previous years, which

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