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أستخدام الضريبة البيئية للحد من الملوثات الناجمة عن عوادم السيارات: أنموذج مقترح للضريبة البيئية في العراق
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 The researcher tried to show the importance of using environmental taxes as an effective economic factor for reducing contaminators resulting from cars exhausts, and presenting a suggested pattern for  environmental taxes as a nucleus and a starting point for a wider implementing of environmental taxes in Iraq.                                                                              

 In the theorytical aspect of this research, the researcher deals with the research problem, which is, the increasing size of environmental contaminators as a result of industrial and technical changes which covered all around the world, including Iraq , and the increasing size of cars exhausts contaminators .Ministry of Environment report for the year 2007 shows increasing rates of contaminators that resulting from cars exhausts which consist 60% of air contaminators. This research aims at activating the role of environmental taxes in handling the problem of cars exhausts contaminators, and putting a suggested pattern and working mechanism for imposing environmental tax on cars in Iraq.                                                                      

             This research adopts the essential hypothesis which says ((Implementation of environmental tax on contaminators results a great positive impacts on the environmental level)).

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
التجارة في البحرين من خلال كتب الرحالة والبلدانيين
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Economic life in any of the countries depends mainly on economic activity due to its great role in meeting the needs and expenditures of the state . therefore ، Bahrain played a major role in commercial exchange operation ،  whether at home or abroad . whatever the matter

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of the reality of applying a number of Iraqi institutional accreditation standards/study in a number of Iraqi public and private universities
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     The study aims to find out the extent to which several Iraqi institutional accreditation standards (governance and administration, scientific research, curricula) are applied in two public universities (Baghdad and Middle Technical University) and two private universities (Uruk and Al-Mansour College) by diagnosing strengths and weaknesses and proposing a mechanism and procedures to help educational institution aims to reduce or eliminate the gap. The study stems from the extent of application of several Iraqi institutional accreditation standards represented as it was worked on through observation and field coexistence to reach scientific and practical facts. The method of case study and comparison betwe

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Problemas en la Traducción de la Fraseología del Español al Árabe en el Texto Literario ( Un Estudio Comparativo desde el Punto de Vista Traductológico)
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Problems in the Translation of Spanish phraseology to Arabic in the Literary Text (A Comparative Study from the Perspective translatological)

 

Abstract

One of the most common problems facing the translator is the identification and subsequent search for correspondences of phraseological units. The importance of the phraseological competence in a foreign language is widely recognized by many authors (Howarth, Corpas Pastor, Pamies Bertran, to name a few).

We must lose our fear to recognize that the domain of the phraseology is the highest level of command of any language. The objective of the present study is to clarify the differences in UFS Spanish to Arabi

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Publication Date
Tue Dec 15 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
أستخلاص الدهون من عظام الأبقار والأغنام والدجاج ودراسة محتواها من الأحماض الدهنية.: أستخلاص الدهون من عظام الأبقار والأغنام والدجاج ودراسة محتواها من الأحماض الدهنية.
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The aim of present investigation was Litilizing cow, sheep and chicken bones that included both hollow and flat to produce fat. The extraction rat was increased propotionally with rising temperature and extraction time for both cow and sheep bones. The lowest extraction rat form hollow and flat bones for cow and sheep was 12.66, 6.55, 6.93 and 7% respectively at 60°C for 3 hours. The highest extraction rat for hollow cow bones was 21.90% at 90°C for 5 houers, values for flat cow bones, hollow and flat sheep bones was 15.04, 16.4 and 12.8% respectively at 100°C for 5 hours. While, hollow and flat chicken bones resulted lowest extraction rate, thus thermal treatment was conducted only at 90 °c and showed propotional increase with incre

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Bioethanol Production by Candida tropicalis Isolated from Sheep Dung
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 Microorganisms have an active role in biotechnology for example yeasts, especially in some genus like Saccharomyces, Pichia, and CandidaC.tropicalis one of the most important species of Candida and despite it is one of the causative agents of candidiasis but it has a major role in the production of many chemical compounds. C.tropicalis  in the previous study was isolated from sheep dung and morphologically and molecularly classified the result of sequencing was elucidate 100% similarity between the studied isolate and other isolates inserted in DNA Data Bank of Japan DDBJ, physiologically this isolate tolerated 6% ethanol concentration in broth media with the ability to the pro

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Mesenchymal and stemness transdifferentiation via in-vitro infection of T24 cell line with Klebsiella pneumoniae
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Klebsiella pneumoniae has been found in the urinary tract of some bladder cancer patients. Bacterial presence within tumor tissue may affect the tumor-microenvironment and consequently influence cancer behavior, development, and treatment response. This study investigated mesenchymal and stemness transdifferentiation of bladder cancer cell line due to environmental stress of K. pneumoniae. Cultures of urothelial bladder cancer cell line (T24) were infected with K. pneumoniae with different multiplicity of infection (MOI) for two and four days. Transdifferentiation-associated features were morphologically assessed.

Moreover, transdifferentiation markers were estimated using Q-PCR and immunohistoc

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Publication Date
Mon Mar 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Pioneer Aeromedical Evacuation Program on Flight Medics' Knowledge toward Emergency Casualties at Army Aviation Bases in Iraq
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Objective(s): The aims of present study to findout the effect of aeromedical evacuation program on flight medics’ knowledge.
Methods: A pre-experimental design is carried in army aviation bases in Iraq, for the period of April 1st 2019 to October 25th 2019. Non-probability "purposive" sample of (30) flight medics are selected from army aviation bases. The questionnaire consisted of two main parts: the demographic characteristics of air paramedics, and the second part included five axes, which are (50) paragraphs related to the knowledge of air paramedics towards emergency injuries. The researcher used the statistical program version 20 to analyze the data, and the stability of the questionnaire was measured through the pre and post

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Influence of behavioural implication of information on the selection of accounting methods and their reflection on investor's decisions field study on Iraq stock exchange
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The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
Evaluation of Sex Hormone Levels in Benign Prostatic Hyperplasia Patients Treated with 5 Alpha-Reductase Inhibitor (Finasteride) in Amara city/Iraq
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The present study aimed to determine the serum sex hormone levels among Benign Prostatic Hyperplasia (BPH) patients before and after 3 months of oral administration of 5-α reductase inhibitor(finasteride). Forty BPH patients and 40 healthy men from Amara city were involved in this study, their ages were between 40-59 year. They were all subjected  to direct estimation of hormones by MinVidas method including Testosterone (T), Estradiol (E2), Follicle Stimulating Hormone (FSH), Luteinizing Hormone (LH), Prolactin (PRL), and Dihydrotestosterone (DHT) before and after 3 months of treatment with 5α-reductase inhibitor (finasteride) (the healthy individuals didn’t take finasteride).The results showed that T level was significantly lo

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
العلاقة بين النظام المحاسبي الحكومي التقليدي في العراق والنظام الإلكتروني بين النظرية والتطبيق: (بحث تطبيقي في جامعة ديالى 2018)
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  That the government sector takes a big place in the countries and represents a significant role in the face of challenges and adaptation to the important and necessary changes that occur today, including the use of electronic. The electronic computer is a requirement of modern technology in various fields of science, including accounting, Because it derives its entity and content from the spirit of society and its mentality in all its branches, especially the subject of the research system of government accounting Because of its impact on the planning and financial implementation, especially in the preparation and implementation of the State budget, along with expenditure and revenue. Addressing tells us that the first of the sear

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