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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 01 2023
Journal Name
Applied Energy
Deep clustering of Lagrangian trajectory for multi-task learning to energy saving in intelligent buildings using cooperative multi-agent
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The intelligent buildings provided various incentives to get highly inefficient energy-saving caused by the non-stationary building environments. In the presence of such dynamic excitation with higher levels of nonlinearity and coupling effect of temperature and humidity, the HVAC system transitions from underdamped to overdamped indoor conditions. This led to the promotion of highly inefficient energy use and fluctuating indoor thermal comfort. To address these concerns, this study develops a novel framework based on deep clustering of lagrangian trajectories for multi-task learning (DCLTML) and adding a pre-cooling coil in the air handling unit (AHU) to alleviate a coupling issue. The proposed DCLTML exhibits great overall control and is

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Publication Date
Sun Aug 01 2021
Journal Name
Eurasian Chemical Communications
New sensitive turbidimetric method for determination of losartan potassium in pharmaceutical formulations using flow injection combined with homemade turbidimeter
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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Dental caries severity in relation to selected salivary variables among a group of pregnant women in Baghdad city/Iraq
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Background: During pregnancy many physiological, anatomical and biochemical changes take place that affect almost all body systems. In the oral pregnant women have serious changes such as more sever dental caries. This study was conducted to measure dental caries severity and selected salivary variables (salivary flow rate, PH and viscosity)and to find the relation of dental caries with these salivary variables. Subjects, materials and methods: The study group consisted of 60 pregnant women that were divided into three equal groups according to trimester (20 pregnant women in each trimester).They were selected randomly from the Maternal and Child Health Care Centers in Baghdad city, the age range was 20-25 years. In addition to 20 unmarried

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Publication Date
Mon Jun 15 2026
Journal Name
Biomedicines
EEG-ChTABNet: A Dual-Branch Channel-Wise Transformer with Gated Attention-Branch Network for EEG-Based Classification of Dementia
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Background/Objectives: Early and accurate discrimination of neurological conditions, dementia, stroke and healthy aging, remains a critical clinical challenge. Electroencephalography (EEG) is a non-invasive measure of brain dynamics and entropy-based features obtained from multichannel EEG have shown strong discriminative ability. However, existing deep learning approaches do not sufficiently address the combined challenges of small clinical cohorts and high-dimensional entropy feature spaces. In this study, a novel architecture is proposed for multi-class neurological EEG classification under extreme small-sample conditions. Methods: A novel dual-branch Channel-wise Transformer and Attention-Branch Network (EEG-ChTABNet) are pr to

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Publication Date
Tue Nov 01 2022
Journal Name
Inorganic Chemistry Communications
Sustainable adsorptive removal of high concentration organic contaminants from water using biodegradable Gum-Acacia integrated magnetite nanoparticles hydrogel adsorbent
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Release of industrial effluents comprising dyes in water bodies is one of the foremost causes of water pollution. Therefore, the proper and proficient treatment of these dyes contaminated left-over material before their release is crucial. Herein, an eco-friendly biological macromolecule Gum-Acacia (GA) integrated Fe3O4 nanoparticles composite hydrogel was manufactured via co-precipitation technique for effective adsorption of Congo red (CR) dye existing in water bodies. The as-prepared magnetic GA/Fe3O4 composite hydrogel was characterized by FTIR, XRD, EDX, VSM, SEM, and BET techniques. These studies discovered the fruitful fabrication of biodegradable magnetic GA/Fe3O4 composite hydrogel possessing porous structure with large surface are

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Publication Date
Wed Nov 23 2022
Journal Name
Dental Hypotheses
Remineralization of Dentine Caries Using Moringa Oleifera Based Nano-Silver Fluoride: A Single-Blinded, Randomized, Active-Controlled Clinical Trial
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Publication Date
Tue Jul 29 2025
Journal Name
Plasmonics
Innovative Jet Plasma-Assisted Green Synthesis of TiO2@Ag Core–Shell Nanoparticles Using Chard Leaf Extract for Antibacterial Applications
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This study presents, for the first time, an innovative Jet Plasma-assisted technique for the green synthesis of TiO₂@Ag core–shell nanoparticles using chard leaf extract as a natural reducing and stabilizing agent. The Jet Plasma provides a highly energetic environment that accelerates nucleation and core–shell formation at low temperatures without toxic precursors. The synthesized nanoparticles exhibited uniform and stable structures, as confirmed by comprehensive characterization techniques including X-ray diffraction (XRD), Fourier-transform infrared spectroscopy (FTIR), ultraviolet–visible (UV–Vis) spectroscopy, transmission electron microscopy (TEM), and zeta potential analysis. XRD patterns confirmed the crystalline anatase

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Publication Date
Fri Aug 07 2026
Journal Name
Chemical Papers
Remarkably boosted piezo-photocatalytic degradation behavior of Bi2S3 nanoflowers decorated by Bi-doped ZIF-8 structure toward pollutant degradation
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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival microleakage of composite restorations with different bonding protocol in class II cavity treated with chlorhexidine (an in-vitro study)
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ABSTRACT Background: One of the challenges to use chlorhexidine is its effect on the amount of microleakage after restoration; however, use of the materials with antibacterial properties after tooth preparation and before restoration has been widespread. The objective of this, in-vitro, study was to evaluate the influence of consepsis (chlorhexidine gloconate disinfectant) application on microleakage in class II cavities restored with light cured composite using universal adhesive system; etch and rinse technique –self etch technique. Materials and Methods: Forty class II cavities were prepared on mesial and distal surfaces of 20 non-carious mandibular third molars. The cavities were divided into four groups; (n =10 for each group).

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Publication Date
Wed Jan 01 2014
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Multiple Mixing Ratios of Gamma Rays Reaction 32 70 70 33 Ge p n As (, ) γ Using a2-ratio Method.
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The δ-mixing of γ-transitions in 70As populated in the 32 70 70 33 Ge p n As (, ) γ reaction is calculated in the present work by using the a2-ratio methods. In one work we applied this method for two cases, the first one is for pure transition and the sacend one is for non pure transition, We take into account the experimental a2-coefficient for previous works and δ -values for one transition only.The results obtained are, in general, in a good agreement within associated errors, with those reported previously , the discrepancies that occur are due to inaccuracies existing in the experimental data of the previous works.