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The effect of the law of amending the unified pension law No. (26) of 2019 on the size of tax revenues An applied research on a sample of Iraqi public universities: أثر تطبيق قانون التقاعد الموحد رقم (26) لسنة 2019 على حجم الايرادات الضريبية
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The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                                                                          

There is a question that needs to be answered in research, which is:

Will the new retirement law lead to a decrease in the amount of tax revenue in Iraq? It was concluded that the decrease in the legal age for teaching in Iraqi universities, the sample of the research will lead to a decrease in income tax revenues and then to a decrease in the revenues of the public budget, and The research has reached the amount of this decrease and what it will bring to the state budget upon retirement and the date of teaching instead in relation to salary only.                                                                                          

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Publication Date
Thu Jun 01 2023
Journal Name
Optik
Combination of near-field and scattering effects in plasmonic perovskite solar cell including cobalt doped nickel oxide HTL
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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
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Science
Density Distributions and Elastic Electron Scattering Form Factors of Proton-rich 8B, 17F, 17Ne, 23Al and 27P Nuclei
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In this work, the nuclear density distributions, size radii and elastic electron scattering form factors are calculated for proton-rich 8B, 17F, 17Ne, 23Al and 27P nuclei using the radial wave functions of Woods-Saxon potential. The parameters of such potential for nuclei under study are generated so as to reproduce the experimentally available size radii and binding energies of the last nucleons on the Fermi surface.

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
EFFICACY ASSESSMENT OF BLACK PEPPER AND CLOVE EXTRACTS AGAINST SUNFLOWER SEEDS BLACK ROT DISEASE CAUSED BY ASPERGILLUS SPP.
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Publication Date
Thu Aug 14 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of some salivary enzymes levels in type 2 diabetic patients with chronic periodontitis (Clinical and biochemical study)
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Background: Diabetic patients have been reported to be more susceptible to gingivitis and periodontitis than healthy subjects. Many intracellular enzymes like (alkaline phosphatase- (ALP), aspartate aminotransferase- (AST) and alanine aminotransferase- (ALT) that are released outside cells into the gingival crevicular fluid (GCF) and saliva after destruction of periodontal tissue during periodontitis. This study was conducted to determine the periodontal health status and the levels of salivary enzymes (ALP, AST and ALT) of the study and control groups and to correlate the levels of these enzymes with clinical periodontal parameters in each study group. Subjects, Materials and Methods: One hundred subjects were enrolled in the study, with a

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Publication Date
Tue Sep 17 2013
Journal Name
International Journal Of Engineering And Innovative Technology (ijeit)
Study of Optical Properties (Linear and Nonlinear) and Structures for CdS Thin Film Preparation in Spray Pyrolysis Technique
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Publication Date
Sun Oct 09 2022
Journal Name
المجلة الع ا رقية لعلوم التربة
ISOLATION AND IDENTIFICATION OF MULTI-DRUD RESISTANCE STAPHYLOCOCCUS AUREUS WHICH ISOLATES FROM IRRIGATION AND WASTEWATER IN BAGHDAD CITY*
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A total number of 68 water samples was revealed 20 isolates being Staphylococcus aureus. Irrigation water isolates represented 25% of isolates while wastewater 75%. all isolates were identified by morphological, microscopial, biochemical tests and VITEK®2 Compact. Bacterial isolates were subjected to 16 antibiotics, all irrigation water and wastewater isolates were resistant to penicillin while they were fully sensitive to Ciprofloxcin. Irrigation water isolates showed relatively greater multi-drug resistance than wastewater, wherein irrigation water isolates showed 100% multi-drug resistance while wastewater isolates showed 73.3% multi-drug resistance, indicating the ability of S. aureus MDR to move from one site to another, which means t

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Publication Date
Mon Feb 01 2016
Journal Name
Chemistry And Materials Research
Simple RP-HPLC Method for Estimation of Furosemide, Carbamazepine, Diazepam and Carvedilol in Bulk and Pharmaceutical Dosage Forms
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A simple reverse-phase high performance liquid chromatographic method for the simultaneous analysis (separation and quantification) of furosemide (FURO), carbamazepine (CARB), diazepam (DIAZ) and carvedilol (CARV) has been developed and validated. The method was carried out on a NUCLEODUR® 100-5 C18ec column (250 x 4.6 mm, i. d.5μm), with a mobile phase comprising of acetonitrile: deionized water (50: 50 v/v, pH adjusted to 3.6 ±0.05 with acetic acid) at a flow rate 1.5 mL.min-1 and the quantification was achieved at 226 nm. The retention times of FURO, CARB, DIAZ and CARV were found to be 1.90 min, 2.79 min, 5.39 min and 9.56 min respectively. The method was validated in terms of linearity, accuracy, precision, limit of detection and li

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Publication Date
Fri Nov 30 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Strengthening Aspects to Improve Serviceability of Open Web Expanded Steel-Concrete Composite Beams in Combined Bending and Torsion
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Publication Date
Tue Apr 03 2018
Journal Name
International Journal Of Science And Research (ijsr)
Synthesis, Spectral of Azo Dyes Complexes with Ni (II) and Cu (II) and Their Industrial and Bacteriological Application
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Azo dye ligand was produced by coupling the diazonium salt of 4aminoantipyrine with 2, 4-dimethylphenol. The structure of 1 azo compound was someone by elemental analyses, HNMR, FT-IR and UV-Vis spectroscopic mechanics. Metal complexes of nickel (II) and copper (II) have been performed and depicted. The formation of complexes has been identified by using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectral process as well as, conductivity and magnetic properties quantifications. The nature of the complexes formed were studied succeed the mole ratio and continuous variation methods, Beer's law followed over a concentration 4 4 scope (1×10- - 3×10- M). High molar absorbtivity of the complex solutions were observed. Analytica

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