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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 Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Linguistic and extralinguistic problems of the translation of polysemic terms in the legal language from Spanish to Arabic: Problemas lingüísticos y extralingüísticos de la traducción de los términos polisémicos en el lenguaje jurídico del español al árabe
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       Legislative language is characterized by its complexity, specifically in the process of translating statutory terms from two quite different languages, and from totally two different legal systems as from Spanish into Arabic. The present study stresses the process of translating legislative terms used in Spanish wills into Arabic through high lightening the polysemy of such mentioned terms and explaining their use in other legislative grounds.  Additionally, the present study elucidates, analyzes, underlines the difficulty and looks for the most appropriate procedures and techniques of translating some of the prominent inheritance expressions taking in account the legislative dif

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Publication Date
Wed May 04 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Dextran Production From Locally Isolated Bacteria (Leuconostoc mesenteroides) And Its Utilization In Some Food Application: Dextran Production From Locally Isolated Bacteria (Leuconostoc mesenteroides) And Its Utilization In Some Food Application
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Leuconostoc bacteria was isolated from local pickled cabbage (Brassica oleracea capitata) and identified as Leuconostoc mesenteroides by morphology,biochemical and physiological. The local isolated L. mesenteroides bacteria under the optimal conditions of dextran production showed that, the highly production of dextran was 7.7g achieved by using a modified natural media comprised of 100ml whey, 10g refined sugar, 0.5g heated yeast extract, 0.01g CaCl2, 0.001g MgSO4, 0.001g MnCl2 and 0.001g NaCl at pH 6 and 25̊C for 24 hr of fermentation and by using 1ᵡ106 cell/ml as initial inoculums volume. Some applications in food technology (Ice cream, Loaf, Ketchup and Beef preservation) have been performed with processed dextran. The result

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Publication Date
Wed Dec 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Prediction of Equilibrium Mixing Index and Optimum Mixing Time for Three solid materials in Fluidized Column
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     Equilibrium and rate of mixing of free flowing solid materials are found using gas fluidized bed. The solid materials were sand (size 0.7 mm), sugar (size0.7 mm) and 15% cast iron used as a tracer. The fluidizing gas was air with velocity ranged from 0.45-0.65 m/s while the mixing time was up to 10 minutes. The mixing index for each experiment was calculated by averaging the results of 10 samples taken from different radial and axial positions in fluidized QVF column 150 mm ID and 900 mm height.

     The experimental results were used in solving a mathematical model of mixing rate and mixing index at an equilibrium proposed by Rose. The results show that mixing index increases with inc

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Isolation, Screening and Antibiotic Sensitivity of Pseudomonas species from Kelana Jaya Lake Soil in Selangor Malaysia
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Pathogenic microorganisms from hospitals, communities, and the environment remain great threats to human health. The increasing concern about antibiotic resistance has also necessitated the search for robust alternatives. Therefore, this study aims to isolate, screen and evaluate the antibiotic susceptibility of Pseudomonas aeruginosa isolated from a soil sample taken from northern, western and eastern parts of Kelana Jaya Lake against four antibiotics (gentamycin, tetracycline, ampicillin, and penicillin) on a Mueller-Hinton Agar media plate. Pseudomonas identification was done by using API 20 kit. Disc diffusion was employed as well as the oxidase test. From the positive oxidase result, the isolated bacteria were identified as Burkhold

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
Doctrinal monotheistic modeling of religion: the impact of the political aspect on Islamic sources and books
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         The political system in Indonesia, since gaining independence from the Dutch colonialism on the seventeenth of August 1945, has gone through long stages. The Indonesian constitution stipulated that the country is based on a democracy. In 1956 the first free elections were held in Indonesia, and President Sukarno announced the adoption of the directed democratic system Then, during the era of President Suharto, the state entered a phase called democracy based on the Five Pancasila principles, which is a false democracy because it served the interests of Suharto, who in his long reign had political and economic corruption leading up to 1998, when the Indonesian people revolted, and the government of Soeharto was overthrown

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Business incubators the entrance of organizations to shift towards pioneering performance a study by a number of employees of the technical education organizations in mosul
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     The importance of this research is due to its importance goals, Which are about the attempt of researchers to investigate the probability of depending on businesses, environments to transform organizations, performance in away that enhance the leading  role of organizations  in their environments , and through views of a number of the staff working in the foundation of technical institutes in Mosul.  .

     After deciding the methodology of the study that ,in one hand ,performs the goals of the study , and achieving a suitable theoretical framework to present the concepts of businesses, environments and the leadin

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Extent of auditors' commitment to the quality control system according to the Iraqi Audit guide / 7 : A field study of a sample of auditors of the second district audit office In the The Federal Financial Supervision Board
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The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Research In Medical And Dental Science
The Efficacy of 4% Articaine Infiltration Anesthesia in the Extraction of Mandibular Molars: A Randomized Controlled Study
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Introduction: Articaine was developed in 1969, with reported advantages which are increased potency, increased duration of its anesthetic effect and superior diffusion through bony tissue. The effectiveness of using 4% articaine infiltration for extraction of mandibular molar teeth in comparison to 2% lidocaine inferior alveolar nerve block is not settled yet. Aim: The aim of this study was to evaluate the effectiveness of using 4% articaine infiltration for extraction of mandibular molars by comparing it to the use of 2% lidocaine inferior alveolar nerve block in terms of success, the volume of local anesthetic agents and the pain experienced during the procedure. Materials and methods: A prospective randomized controlled study included

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Publication Date
Wed Oct 24 2018
Journal Name
European Journal Of Environmental And Civil Engineering
Investigation the impacts of fuel oil contamination on the behaviour of passive piles group in clayey soils
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Publication Date
Wed Dec 01 2021
Journal Name
Structures
The effect of ground motion characteristics on the fragility analysis of reinforced concrete frame buildings in Australia
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