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The annual regulations r0le in achieving justice in tax accounting in the field of income tax: Applied Research in the General Commission of Taxes
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The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justice in distribution of taxation burden among taxpayers during the period of enactment but

Also  how to get taxes and show justice in application of taxation law  . In spite of the comptroller’s  agreement to the financial bills  prepared by the taxpayer  but the financial authority don’t regard these bills in accounting and this weaken the trust between the financial authority and the comptroller .

The most important of the recommendations in the research is that justice in application and collecting taxes by the financial authority  , the methods of collecting taxes are surely applied in a precise and active way .The comptroller must do his best professionally and morally to trust the General Commission of Taxes that depend on his reports to change his role from deputy for companies to a power to show truth to these companies .

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Publication Date
Fri Aug 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Estimation of Volumetric Mass Transfer Coefficient in Bioreactor
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This study is concentrated to investigate the effects of aeration and stirring speed on the volumetric mass transfer coefficient (KLa). A dynamic technique was used in estimating KLa values in order to achieve the aim of this study.

This study was done in 10L bioreactor by using two medias:-

  1. Dionized water
  2. Xanthan solution (1 g /L)

Moreover, the research covered a comparison between the obtained values of KLa.

The Xanthan solution was used because of its higher viscosity in comparison with water. It behaves similarly to the cultivation medium when organisms are cultivated in a bioreactor. Growth of organisms in the reactor l

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Publication Date
Tue Dec 19 2023
Journal Name
Bulletin Of The Iraq Natural History Museum
CHECKLIST OF DARKLING BEETLES (COLEOPTERA, TENEBRIONIDAE) IN IRAQ
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In the current review, an updated list of dark beetle species (Coleoptera, Tenebrionidae) recorded in Iraq was given. The current paper is based on previous studies in the literature and contains all dark beetles referred to in Iraq, except for the species within the Pimelinae subfamily. The investigation of this review showed the presence of 89 species belonging to 34 genera within five subfamilies. This work included mentioning the basionyms and synonyms for genera and species with their global distribution, as well as, correcting the scientific names that were mentioned in the previous checklists.

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Comparative study of oxidative stress in diabetes mellitus
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The aim of the study was comparative between oxidative stress in diabetes mellitus using the measurement of some biophysical and biochemical parameters on two groups of diabetic patients, were conducted in the Al-Yarmuk Teaching Hospital,30 patients insulin dependent diabetes mellitus (IDDM) or type 1 ,their ages ranged between (15-45) and30 patients non- insulin dependent diabetes mellitus (NIDDM) or type 2,their ages ranged between (42-65).This study has been compared with 30 healthy subjects. The present study was demonstrated to evaluate the alteration in oxidative stress as measured by plasma and red blood cells Malondialdehyde (MDA) andchanges in antioxidant mechanism as measured by plasma and red blood cells Glutathione (GSH)

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Publication Date
Sat Mar 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Prediction of Fracture Pressure Gradient in Halfaya Oilfield
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   Fracture pressure gradient prediction is complementary in well design and it is must be considered in selecting the safe mud weight, cement design, and determine the optimal casing seat to minimize the common drilling problems. The exact fracture pressure gradient value obtained from tests on the well while drilling such as leak-off test, formation integrity test, cement squeeze ... etc.; however, to minimize the total cost of drilling, there are several methods could be used to calculate fracture pressure gradient classified into two groups: the first one depend on Poisson’s ratio of the rocks and the second is fully empirical methods. In this research, the methods selected are Huubert and willis, Cesaroni I, Cesaroni II,

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Publication Date
Mon Jan 02 2023
Journal Name
Welcome To International Journal Of Research In Social Sciences & Humanities
A Pragmatic Study of Hedging in Academic Discourse
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Welcome to International Journal of Research in Social Sciences & Humanities (IJRSSH). It is an international refereed journal of Social Sciences, Humanities & Linguistics in English published quarterly, both print and online.

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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Detection of Chlamydia pneumoniae in Ankylosing Spondylitis Patients
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Ankylosing spondylitis is a complex debilitating disease because its pathogenesis is not clear. This study aims at detecting some pathogenesis factors that lead to induce the disease. Chlamydia pneumoniae is one of these pathogenesis factors which acts as a triggering factor for the disease. The study groups included forty Iraqi Ankylosing spondylitis patients and forty healthy persons as a control group. Immunological and molecular examinations were done to detect Chlamydia. pneumoniae in AS group. The immunological results were performed by Enzyme-Linked Immunosorbent Assay (ELISA) to detect anti-IgG and anti-IgM antibodies of C. pneumoniae revealed that five of forty AS patients' samples (12.5%) were positive for anti-IgG and IgM C. pneu

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Publication Date
Tue Aug 01 2017
Journal Name
Veterinary World
Therapeutic uses of epicatechin in diabetes and cancer
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Publication Date
Sun Aug 03 2014
Journal Name
Journal Of Advances In Mathematics
On types of Delay in Delay Differential equation
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Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Communicable Diseases
Influence of Syphilis Infection on Abortions in Iraq
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Introduction: Syphilis is a sexually transmitted disease, that may be transferred from mothers to infants during pregnancy if it is left untreated. Method: This study was conducted among 65 women who suffered from recurrent abortions in Iraq. Syphilis screening recombinant (IgM + IgG) level by ELISA, RADIM (Italy) and rapid plasma reagin (RPR) (positive and negative results) tests were used to analyse the data. Results: A non-significant association was observed with age (p=0.989), and the number of healthy births (p=0.643). Non-significant differences were observed in comparisons between smoker and non-smoker percentages in the study group. The rapid test for syphilis confirmation was applied using Rapid Plasma Reagin (RPR) tests.

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Sensitivity of gold nanoparticles doped in porous silicon
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In this work gold nanoparticles (AuNPs), were prepared. Chemical method (Seed-Growth) was used to prepare it, then doping AuNPs with porous silicon (PS), used silicon wafer p-type to produce (PS) the processes doping achieved by electrochemical etching, the solution etching consist of HF, ethanol and AuNPs suspension, the result UV-visible absorption for AuNPs suspension showed the single peak located at ~(530 – 521) nm that related to SPR, the single peak is confirmed that the NPs present in the suspension is spherical shape and non-aggregated. X-ray diffraction analysis indicated growth AuNPs with PS. compare the PS layer without AuNPs and with AuNPs doped for electrical properties and sensitivity properties we found AuNPs:PS is more

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