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The tax planning and its effect on the investment: On sample of Iraqi Contribution Company
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The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in  the economic  activities  or establishing  new economic  structures  and consequently  led  to increase   the tax? The hypothesis of the current study  has indicated that the  tax planning  practiced by the  Iraqi contribution   contribute  into  encouraging  the  investment  and new projects .  The research aims toexplain the concept of the tax planning   and its strategicimportance, and to what   extent   it depicts policies of expansion in investment.  The research has concluded  set of conclusions  , most importantly,  the Iraqi  companies   have agreed that  the tax  availability that could be obtained  through  the tax planning   has been considered   a factor  for attracting  the  investment  through  paying attention to  the nature of  the monetary  availabilities. As a result, the investment  is considered  as a main factor  in defying  the  state's  economic center  in the short-term an the main reason of the economic growth  lies in  creating  jobs opportunities  and production increase , technology   development and  exports expansion . Along withthe currencies ' entry. Thus, all these factors reflect positively on the companies ' contribution into the economy growth and taxplanning increase.  Most important recommendations  lie in the contribution of Iraqi companies  to pay attention on  the tax planning  for  reducing  the tax regulations  based on laws  and achieving   more  profits   and monetary availability to be used  in  fields of expansion  and to open  specialized companies  or   branches  in and outside the country  as to secure  its work  continuation and competition.            

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Publication Date
Fri Dec 20 2013
Journal Name
Journal Of The College Of Basic Education
Determination of Some heavy metals in Different vinegar Samples Applied in folk medicine by flame atomic absorption Spectrophotometry
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A study was carried out to analysis of some heavy metals in nine different types of vinegar, belong to Grape, Apple, Synthetic White, Date, Hawthorn, Garlic, Cactus, Pomegranate and Ginger vinegar, which are locally available in Iraqi folk medicine markets. The concentrations of heavy metals in the studied samples including, Cr, Mg, Mn, Zn, Fe, Cd, Ni, Pb and Ag, were determining by using flame atomic absorption spectrophotometry. All data were subjected to statistical analysis by calculating accuracy, precision and correlation coefficient for each concentrations level. The results indicate that Ni was recorded the highest concentration in all studied samples except, Ginger and cactus vinegar, each one receded the highest concentration valu

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Publication Date
Thu Jun 01 2023
Journal Name
International Journal Of Artificial Intelligence (ij-ai)
Evaluation of massive multiple-input multiple-output communication performance under a proposed improved minimum mean squared error precoding
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<span lang="EN-US">The fundamental of a downlink massive multiple-input multiple-output (MIMO) energy- issue efficiency strategy is known as minimum mean squared error (MMSE) implementation degrades the performance of a downlink massive MIMO energy-efficiency scheme, so some improvements are adding for this precoding scheme to improve its workthat is called our proposal solution as a proposed improved MMSE precoder (PIMP). The energy efficiency (EE) study has also taken into mind drastically lowering radiated power while maintaining high throughput and minimizing interference issues. We further find the tradeoff between spectral efficiency (SE) and EE although they coincide at the beginning but later their interests become con

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Publication Date
Sat Sep 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary Matrix Metalloproteinase-8 (MMP-8) in Relation to Periodontal Health Status Among a Group of Hypertensive Patients
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Background: Hypertension is probably the most important public health problem around the world. People with periodontal disease may be at greater risk of hypertension. The inflammatory effects of periodontal disease help to promote endothelial dysfunction in arteries which may lead to changes in blood pressure. Salivary MMP-8 has been associated with both periodontal disease and prevalent hypertension. Aim of study: This study was conducted to measure salivary matrix metalloproteinase - 8, in relation to periodontal health condition among a group of patients with hypertension in comparison with control group. Materials and methods: Ninety subjects, aged 45-50 years old were included in this study, seeking treatment for chest pain in Ibn-A

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Publication Date
Thu Apr 12 2018
Journal Name
Lubricants
Importance of Emulsification in Calibrating Infrared Spectroscopes for Analyzing Water Contamination in Used or In-Service Engine Oil
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Publication Date
Mon Dec 25 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Assessing Quality of Life Among Patients with Diabetes Mellitus, Hypertension or Both Diseases in Al-Najaf Province /Iraq
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this study deals with effect of diabetes and hypertension on quality of life

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Publication Date
Thu Sep 01 2022
Journal Name
Iaes International Journal Of Robotics And Automation
Implementation of a complex fractional order proportional-integral-derivative controller for a first order plus dead time system
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This paper presents the implementation of a complex fractional order proportional integral derivative (CPID) and a real fractional order PID (RPID) controllers. The analysis and design of both controllers were carried out in a previous work done by the author, where the design specifications were classified into easy (case 1) and hard (case 2) design specifications. The main contribution of this paper is combining CRONE approximation and linear phase CRONE approximation to implement the CPID controller. The designed controllers-RPID and CPID-are implemented to control flowing water with low pressure circuit, which is a first order plus dead time system. Simulation results demonstrate that while the implemented RPID controller fails to stabi

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Publication Date
Mon Apr 10 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Adherence to American Society of Health-System Pharmacists Surgical Antibiotic Prophylaxis Guideline in Medical City Teaching Hospitals/Baghdad
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Surgical site infections are the second most common type of adverse events occurring in hospitalized patients. Surgical antibiotic prophylaxis refers to the use of preoperative and postoperative antibiotics to decrease the incidence of postoperative wound infections. The objective of this study was to evaluate the antibiotic administration pattern for surgical antibiotic prophylaxis and the adherence to American Society of Health-System Pharmacists surgical antibiotic prophylaxis guideline in Medical City Teaching Hospitals/Baghdad. The medical records of one hundred patients who underwent elective surgical procedures were reviewed. Adherence to the recommendations of American society of health‑system pharmacists guideline was ass

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Detection of Thrombi in Left Atrial chamber by Transoesophageal Ecchocardiography in patients suffer from Non-rheumatic Atrial Fibrillation
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Background: Background : Patients with non-rheumatic atrial fibrillation have high risk of thromboembolism especially ischemic stroke usually arising from left atrial appendage .Transoesophageal echocardiography provides useful information for risk stratification in these patients as it detects thrombus in the left atrial or left atrial appendage. Objective : This study was conducted at Al-Kadhimiya Teaching Hospital to assess the prevalence of left atrial chamber thrombi in patients with chronic non-rheumatic atrial fibrillation using transoesophageal echocardiography and its clinical significance as well as to verify the superiority of transoesophageal over transthoracic echocardiography in the detection of these abnormalities. Type of

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Publication Date
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
Assessment of Thyroid Functions in Multiple Sclerosis Patients Treated with Disease Modifying Therapies: Thyroid Functions in Multiple Sclerosis
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Background:

Multiple sclerosis is a chronic disease believed to be the result of autoimmune disorders of the central nervous system, characterised by inflammation, demyelination, and axonal transection, affecting primarily young adults. Disease modifying therapies have become widely used, and the rapid development of these drugs highlighted the need to update our knowledge on their short- and long-term safety profile.

Objective:

The study aim is to evaluate the impact of disease-modifying treatments on thyroid functions and thyroid autoantibodies with subsequent effects on the outcome of the disease.

Materials and Methods:

A retro prospective study

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Publication Date
Tue Jan 12 2021
Journal Name
Pollution Research
DETERMINATION OF ANILINE IN WASTEWATER BY CLOUDPOINT EXTRACTION FOLLOWED BY HPLC USING 8-HYDROXYQUINOLINE AS A DERIVATIZATION AGENT
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A procedure, depending on the derivatization and determination of aniline was depicted andvalidated in this study. 8-hydroxyquinoline (8-HQ) was used as the derivatizing agent for thedetermination of aniline. An optimization study was performed for the derivatization reaction, i.e.,the diazonium coupling reaction, the optimum parameters were as follows: 22 mM of hydrochloricacid, 54mM of sodium hydroxide, and 1.8mM of sodium nitrate. The optimization study of themethod of cloud point extraction (CPE) revealed that the extraction solvent was 0.5 ml of Triton X-100, the optimum temperature was 90 °C, and the incubation time was 25 min. The linearity,correlation coefficients, molar absorptivities, and limits of detection were improved using t

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