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Mechanism of Using of Income Tax in Achievable of Economic Targets in Iraq
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The present study is concerned with the role of income tax in implementing economic goals in Iraq and treating the problems and pitfalls in the Iraq economy.

The study also aims at investigating the role of income tax in attracting promising favorite effects into economy.

The study was performed on data covering the period (2003 - 2012) with respect to the variables of (income tax, oil profits) as independent variables and (private consuming expenditure, private investmental expenditure, and standard figure of prices) as dependent variables. To analyze these data, a number of statistical descriptive and analytical techniques were used such as (percentage, standard variance, mediums, F test, T test and SPSS). It has been concluded that income tax has only a weak role in supporting economic goals in Iraq due to the entire exclusive reliance on oil. The researcher recommends the reform and systemization of income tax so as to enhance national economy and using it as another source for Iraq's budget instead of depending on oil only which is yoked to international external factors.     

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Publication Date
Wed Nov 28 2018
Journal Name
Iraqi Journal Of Science
pvl-carried methicillin resistant Staphylococcus aureus isolated from hospitalized patients in Baghdad, Iraq
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Out of 150 different specimens, 67 S. aureus isolate were isolated. However, 16sRNA gene was located only in 60 isolates. Moreover, mecA gene was located in 48 isolates; thereby MRSA covered 80% of all S. aureus isolates. Of considerable interest, pvl gene was detected in only six isolates (10%). Hence, the present work emphasizes the notion suggested that pvl is not an indicative of CA-MRSA.

Publication Date
Tue Aug 30 2022
Journal Name
Gsc Biological And Pharmaceutical Sciences
Histological study to the tongue for the guinea pig (Cavia porcellus) in Iraq
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The tongue is one of the important organs of vertebrates, as it plays an important role in the process of food intake, absorption and swallowing, It varies the morphological according to the organism, the habitat, and the nature of the food for it. The aim of the study is to reveal the histologist structure of the tongue of the guinea pig(Cavia porcellus), where we took three samples of adult males, and crosses the tongue similar to rodents, except for some differences in terms of the epithelial layers, mucosa, the muscular layer, the number of tongue layers and the spread of papillae on the tongue, which is, differences due to adaptation to the habitat and their diet.

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Publication Date
Sun Jan 01 2017
Journal Name
8th International Conference On Agricultural, Environment, Biology And Medical Sciences
Description new species from leafhopper belongs to genus Neoalitarus Distant, 1918 in Iraq
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Investigate IPD Factors' Effect on Value Engineering for the Communication Sector in Iraq
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Integrated project delivery is collaboratively applying the skills and knowledge of all participants to optimize the project's results, increase owner value, decrease waste, and maximize efficiency during the design, fabrication, and construction processes. This study aims to determine IPD criteria positively impacting value engineering. To do this, the study has considered 9 main criteria according to PMP classification that already covers all project phases and 183 sub-criteria obtained from theoretical study and expert interviews (fieldwork). In this study, the SPSS (V26) program was used to analyze the main criteria and sub-criteria priorities from top to bottom according to their values of the Relative Importance In

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Publication Date
Fri Jul 24 2020
Journal Name
Al-kindy College Medical Journal
Comorbidity and Risk Factors for COVID-19 Confirmed Patients in Wasit Province, IRAQ
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Background: Coronavirus disease 2019 (COVID-19) is
one of the updated challenges facing the whole world.
Objective: To identify the characteristics risk factors that
present in humans to be more liable to get an infection
than others.
Methods: A cross-sectional study was conducted for
positively confirmed 35 patients with polymerase chain
reaction in Wasit province at AL-Zahraa Teaching
Hospital from the period of March 13th till April 20th. All
of them full a questionnaire regarded by risk factors and
other comorbidities. Data were analyzed by SPSS version
23 using frequency tables and percentage. For numerical
data, the median, and interquartile range (IQR) were used.
Differences between categoric

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Sludge worms species (Oligochaeta: Naididae: Tubificinae) From Different Aquatic Habitat in Baghdad / Iraq
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The present investigation is concerned primarily with sorting and identification of subfamily Tubificinae from River Tigris and some water surface in Baghdad /Iraq . For this purpose six study sites were chosen, including a Al- Kadhemyia drainage canal, North Baghdad; three sites on the shore of River Tigris; in addition to site in Al-Jaish canal , East Baghdad, finally the sixth site was from pond in Al-Zawra'a park , within the center of Baghdad .These sites were characterized by sediment rang from clay, silty-clay to silty with a percentage of organic matter ranged between 0.7% - 9.9% . According to water temperature, salinity and pH values, they were nearly identical in all study sites, the water temperature was ranged through the study

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Dental Caries and Treatment Needs among Kindergarten Children in Al-Basrah Governorate/Iraq
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Background: Dental caries is a disease occurs in the world in both developed and developing countries, it is still widespread among children and it can be controlled but not eliminated , most of tooth loss occurs due to dental caries and its complications. The aim of this study was to estimate the occurrence, and severity of dental caries and treatment needs among kindergarten children in Al-Basrah governorate. Materials and methods: The sample consisted of 1000 kindergarten children at age of 4-5 years old (445 boys and 555 girls) from urban areas in Al-Basrah city. Diagnosis and recording of dental caries and treatment needs were done according to the criteria of WHO (1987). Results: The percentage of dental caries was (80.8%) of the tota

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Existence And Controllability Results For Fractional Control Systems In Reflexive Banach Spaces Using Fixed Point Theorem
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       In this paper, a fixed point theorem of nonexpansive mapping is established to study the existence and sufficient conditions for the controllability of nonlinear fractional control systems in reflexive Banach spaces. The result so obtained have been modified and developed in arbitrary space having Opial’s condition by using fixed point theorem deals with nonexpansive mapping defined on a set has normal structure. An application is provided to show the effectiveness of the obtained result.

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
The Degree of Availability of Design Thinking Indicators in the content of Arabic Language Curricula at the secondary stage in Syrian Arab Republic
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The study aimed to identify the degree of availability of design Thinking Indicators in The content of the Arabic Language Curricula at the secondary stage in the Syrian Arab Republic; to achieve the goal of the study. The researcher used the Descriptive Approach based on the analysis method according to the Cognitive Theory. The study tools consist of a list of Design Thinking Indicators and a Content Analysis Tool. The researcher completed the Validity and Reliability procedures for the tools. After applying them, the results of the study resulted in the following: Greater Interest than other sub-skills. The results also showed a Divergence of care for the sub-skills and the Difference in their recurrence rate, and the Omission of some

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Samples of Al Samarqandi’s Selection in some of Washing Laws and the touch of the Grecians Quran in his book (The scholars’ Masterpiece)
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The Research is interested in the detailed comparative study of certain selection of
Imam Alsamarqandi in some subjects of washing and touching the Gracious Quran.
The value of this study is that it is related to one aspect of the duties obliged on Muslim
like parity.
The study has tried to collect certain scholars’ opinions of eight doctrines with the
selection of Alsamarqandi to make a comp arson between them and to show how
Alsamarqandi is able to create legal laws from his sources to lead the researchers nto have
knowledge about the syllabi of the famous scientists.
Finally we ask God to bless to what is right and to accept this study and make it part of
our good deeds, Ameen.

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