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Study of the impact of foreign direct investment in the Iraqi tax system using the factorial analysis: (principal components)
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The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implications for the  Iraqi tax system, based on the statistical tool, To explain the factors of foreign direct investment in the Iraqi tax system, as well as the use of the questionnaire as a tool to collect data, for the purpose of standing on the views and proposals of specialists working in the field of taxation and investment. The research reached conclusions, the most important of which is related to the procedures resulting from the tax reform, which can be adapted to the Iraqi tax system and in the line with the trends seeking to attract and activate the role of foreign direct investment in the Iraqi economy.The research recommended directing part of the inflows of investmentinto Iraq towards the untapped natural resources through multi-national companies because of its enormous material, human and technical potential, and directing part of these resources in the important infrastructure sectors that contribute to creating an attractive investment environment foreign investment. And improving the standard of living of individuals. 

 

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Global Pharma Technology
Synthesis of New 2, 4, 5-triphenyl imidazole Derivatives Derived from benzoin and Studying their Biological Activity
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compound [1] was formed from the reaction of benzoin and benzaldehyde in the presence of ammonia, which was reacted with sodium hydride in DMF to obtain imidazole salt. This salt was reacted with adipoyl chloride to give compound [2]. Acid hydrazide derivative [3] was obtained from the reaction of compound [2] with hydrazine hydrate. After that Shiff bases [4-9] have been synthesized from the reaction of compound [3] with different aromatic aldehydes. These new formed compounds were diagnosed by 13C-NMR, 1H-NMR for some of them (in Ahl-Albate University in Jordan) and FT-IR spectroscopy (In Baghdad University). All of the prepared products have been studied their biological activities toward two kinds of bacteria. These products show

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Design and Synthesis of New Non-Steroidal Anti-inflammatory Agents with Expected Selectivity toward Cyclooxygenase-2 Inhibition
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This study includes design and synthesis of new non-steroidal anti-inflammatory agents (NSAIDs) with expected cyclooxygenase-2 (COX-2) selective inhibition to achieve better activity and low gastric side effects. Two series of compounds have been designed and synthesized as potential NSAIDs,these  are:     Salicylamide derivatives (compounds 3,4,5 ) and Diflunisal derivatives (compounds 10&11). In vivo acute anti-inflammatory effect of one of the synthesized agents (compound 3)  was evaluated in the rat using egg-white induced paw edema model of inflammation. Preliminary pharmacological study revealed that compound 3 exhibited less anti-inflammatory effect  compared to that of aspirin after

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Temperature effect on optical properties of nickel (ii) phthalocyanine tetrasulfonic acid tetrasodium salt (NiPcTs) organic thin films
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This study describe the effect of temperature on the optical
properties of nickel(ii) phthalocyanine tetrasulfonic acid tetrasodium
salt (NiPcTs) organic thin films which are prepared by spin coating
on indium tin oxide (ITO-glass). The optical absorption spectra of
these thin films are measured. Present studies reveal that the optical
band gap energies of NiPcTs thin films are dependent on the
annealing temperatures. The optical band gap decreases with increase
in annealing temperature, then increased when the temperature rising
to 473K. To enhance the results of Uv-Vis measurements and get
more accurate values of optical energy gaps; the Photoluminescence
spectra of as-deposited and annealed NiPcTs thin fi

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Publication Date
Mon Jun 23 2025
Journal Name
Journal Of Biotechnology Research Center
Production of protein isolate and its enzymatic hydrolysates from local pumpkin seeds and studying their functional properties
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Background: Pumpkin seeds are a valuable source of high-quality protein and can be utilized as functional food ingredients due to their properties, such as solubility, foam formation, and stability. This study aims to produce protein isolate and its enzymatic hydrolysates from local pumpkin seeds to study their properties. Methodology: Preparing defatted pumpkin seeds for protein extraction, followed by the enzymes’ hydrolysis using Trypsin and Pepsin enzymes separately and together in two methods. The determination of amino acids and the degree of hydrolysis was conducted; moreover, protein properties were studied, including solubility, emulsifying activity, stability index, foaming capacity, and stability. Results: A protein sample was

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Publication Date
Tue Jul 19 2011
Journal Name
Archives Of Agronomy And Soil Science
Differential allelopathic potential of sunflower (Helianthus annuus L.) genotypes on weeds and wheat (Triticum aestivum L.) crop
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Studies were conducted to screen eight sunflower (Helianthus annuus L.) genotypes for their allelopathic potential against weeds and wheat crop, which customarily follows sunflower in Iraq. All sunflower genotypes significantly inhibited the total number and biomass of companion weeds and the magnitude of inhibition was genotype dependent. Among the eight genotypes tested, Sin-Altheeb and Coupon were the most weed-suppressing cultivars, and Euroflor and Shumoos were the least. A subsequent field experiment indicated that sunflower residues incorporated into the field soil significantly inhibited the total number and biomass of weeds growing in the wheat field. Sunflower genotypes Sin-Altheeb and Coupon appeared to inhibit total weed number

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Molecular and Immunological Methods to Confirm Toxiginicity (Microcystin Production) of Westiellopsis Prolifica Isolated from Tigris River – Iraq
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Several toxigenic cyanobacteria produce the cyanotoxin (microcystin). Being a health and environmental hazard, screening of water sources for the presence of microcystin is increasingly becoming a recommended environmental procedure in many countries of the world. This study was conducted to assess the ability of freshwater cyanobacterial species Westiellopsis prolifica to produce microcystins in Iraqi freshwaters via using molecular and immunological tools. The toxigenicity of W. prolifica was compared via laboratory experiments with other dominant bloom-forming cyanobacteria isolated from the Tigris River: Microcystis aeruginosa, Chroococcus turigidus, Nostoc carneum, and Lyngbya sp. signifi

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Publication Date
Thu Dec 01 2022
Journal Name
Environmental Nanotechnology, Monitoring & Management
Synthesis of nano-magnetite and magnetite/synthetic geopolymer nano-porous composite for application as a novel adsorbent
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In this work magnetite/geopolymer composite (MGP) were synthesized using a chemical co-precipitation technique. The synthesized materials were characterized using several techniques such as: “X-ray diffraction (XRD), Fourier-transform infrared spectroscopy (FTIR), vibrating sample-magnetometer (VSM), field-emission scanning electron microscopy (FE-SEM), energy dispersive X-ray spectroscopy (EDS), Brunauer–Emmett–Teller (BET) and Barrentt-Joyner-Halenda (BJH)” to determine the structure and morphology of the obtained material. The analysis indicated that metal oxide predominantly appeared at the shape of the spinel structure of magnetite, and that the presence of nano-magnetite had a substantial impact on the surface area and pore st

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Publication Date
Wed May 01 2024
Journal Name
Journal Of Water Process Engineering
Rational assembly of Z-scheme FeTiO3/Fe-doped g-C3N4 photocatalytic heterojunctions: Photodegradation behavior and mechanism insight
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Expanded use of antibiotics may increase the ability of pathogenic bacteria to develop antimicrobial resistance. Greater attention must be paid to applying more sustainable techniques for treating wastewater contaminated with antibiotics. Semiconductor photocatalytic processes have proven to be the most effective methods for the degradation of antibiotics. Thus, constructing durable and highly active photocatalytic hybrid materials for the photodegradation of antibiotic pollutants is challenging. Herein, FeTiO3/Fe-doped g-C3N4 (FTO/FCN) heterojunctions were designed with different FTO to FCN ratios by matching the energy level of semiconductors, thereby developing effective direct Z-type heterojunctions. The photodegradation behaviors of th

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Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Antibacterial and cytotoxic effect of a novel biological Nano-silver fluoride synthesized from moringa oleifera leaf extract
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Background: A great dental and biomedical interest had been paid to silver nanoparticles because of their antimicrobial activity. Objective: To evaluate the antimicrobial and cytotoxic activity of a newly developed Nano-silver fluoride that was synthesized from moringa oleifera leaf extract against S. mutants.  Material and method: The green synthesis method was used to prepare Nano-silver fluoride from moringa oleifera leaf extract. The minimum inhibitory concentration and the minimum bactericidal concentration were evaluated using brain heart infusion plates, while the cytotoxicity was evaluated by the hemolytic activity. Results: Nano-silver fluoride had a bactericidal and bacteriostatic effect (MIC was 60 ppm and MBC was 120 pp

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Publication Date
Sun May 10 2020
Journal Name
Baghdad Science Journal
Characterization and Biological Activity of Some New Derivatives Derived from Sulfamethoxazole Compound: new derivatives from sulfamethoxazole drug.
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 A new series of Sulfamethoxazole derivatives was prepared and examined for antifibrinolytic and antimicrobial activities. Sulfamethoxazole derivatives bear heterocyclic moieties such as 1,3,4-thiadiazine {3},  pyrazolidine-3,5-diol {4} 6-hydroxy-1,3,4-thiadiazinane-2-thione {5} and [(3-methyl-5-oxo-4,5-dihydro-1H-pyrazol-4-yl)diazenyl] {8}. Their structures were elucidated by spectral methods (FT-IR, H1-NMR). Physical properties are also determined for all compound derivatives.  Recently prepared compounds were tested for their antimicrobial activity in the laboratory. Each screened compound showed good tendency to moderate antimicrobial activity.

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