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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
Mon Mar 18 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of optimal shot peening time on fatigue life for aluminum alloy 6061-T651
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The compressive residual stresses generated by shot peening, is increased in a direct proportional way with shot peening time (SPT). For each metal, there is an optimum shot peening time (O.S.T) which gives the optimum fatigue life. This paper experimentally studied to optimize shot peening time of aluminium alloy 6061-T651 as well as using of and analysis of variance (ANOVA).

Two types of fatigue test specimens’ configuration were used, one without notch (smooth) and the other with a notch radius (1,25mm), each type was shot peened at different time. The (O.S.T) was experimentally estimated  to be 8 minutes reaching the surface stresses at maximum peak of -184.94 MPa.

A response surface methodology (RSM) is presen

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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Effect of Ochratoxin-A on Mouse Embryos
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This study sought to determine malformation caused by Ochratoxin-A (OTA) on mouse embryos. Twenty adult female white Swiss mice (mus msculus) were divided into four groups, with five females per group, and with one male placed with two females in a cage. Avaginal plug was observed in the early morning and the day of mating was considered as day of pregnancy followed by the first day of pregnancy. Three sub lethal concentrations of OTA were applied to the respective groups (other than the control), 1mg/kg, 2mg/kg and 4mg/kg. The animals were given 0.1 ml per 10 gm body weight per concentration of OTA once a day during days 7-14 of pregnancy. The control group animals were given distilled water. The pregnant mice were dissected, and the embry

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
The Impact of Holy Qur’an on Pushkin’s Poetry A Comparative Study
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Praise be to Allah , the Lord of Heavens , Who revealed His Scripture in plain Arabic, and prayers and peace be upon the Master of all creatures and the chosen one , Muhammad (PBUH).Pushkin was known as a poet in Russia, the sun of its poetry that set, the father of the Russian literature and the founder of its literary language. When he published his poems, trying to express his inner poetic feelings and creative visions, he presented them with creativity and special touch. The reason behind the selection of Pushkin as the subject of this study is that he was affected by Islam and Arabs. For the purpose of this study, the dissertation has been divided into introduction and three chapters; each chapter includes two topics. In the introdu

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Studying the impact of condensate blockage on gas production: A review
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When the drawdown pressure amounts to a value below the dew point pressure, a minor droplet of condensate is shaped and accumulated in the close area of wellbore. As the accumulation happens, the saturation of the liquid will grow and a reduction in gas relative permeability will happen, therefore it will affect the productivity. Generally, condensate baking problem in gas wells is being deliberated and studied and numerous techniques have been suggested to solve the problem. The studying of condensate banking dynamics is essential to evaluate the productivity and behavior of the wells of the gas fields.

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
A General Overview on the Categories of Image Features Extraction Techniques: A Survey
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In the image processing’s field and computer vision it’s important to represent the image by its information. Image information comes from the image’s features that extracted from it using feature detection/extraction techniques and features description. Features in computer vision define informative data. For human eye its perfect to extract information from raw image, but computer cannot recognize image information. This is why various feature extraction techniques have been presented and progressed rapidly. This paper presents a general overview of the feature extraction categories for image.

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Illiteracy and its Impact on the Reality of Iraqi Youth between Heritage and Contemporary
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Illiteracy has spread in the last years, although it was eliminated in the 1980s. The return of illiteracy brings ignorance, illness, backwardness and regression among nations. It has taken many types, mainly alphabetical, scientific and computer illiteracy. Hence, the increasing nature of illiteracy has attracted the attention of governments and societies alike. This may touch the reality of societies starting with their youth unless those, who are in charge, will find workable solutions for the existing problems. The results of the study revealed that there is a real disaster awaiting the next generation after years of stray, and ignorance of the people in charge who are too engaged in getting their privileges to care about this proble

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
The influence of Online Training Courses on Iraqi EFL Instructors Teaching and Learning Process
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For over a decade, educational technology has been used sparingly in our schools and universities. Online training courses have been used since 2003 to fill the gaps in our learning system and to add extra program besides classroom learning. This paper aims to investigate the Iraqi EFL instructors’ participating in online training courses and its influence on the process of teaching and learning.

       The sample of present study consists of 30 instructors from University of Baghdad. The questionnaire of sixteen items was constructed. After ensuring validity and reliability of questionnaire, it was applied on March 2013 and the result shows that most of instructors improve their teaching methods b

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Publication Date
Fri May 25 2018
Journal Name
Open Public Health Journal
Comparative Study on the Clinicopathological Profiles of Breast Cancer Among Iraqi and British Patients
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Background: Breast cancer is the most common cancer in Iraq and the United Kingdom. While the disease is frequently diagnosed among middleaged Iraqi women at advanced stages accounting for the second cause of cancer-related deaths, breast cancer often affects elderly British women yielding the highest survival of all registered malignancies in the UK. Objective: To compare the clinical and pathological profiles of breast cancer among Iraqi and British women; correlating age at diagnosis with the tumor characteristics, receptor-defined biomarkers and phenotype patterns. Methods: This comparative retrospective study included the clinical and pathological characteristics of (1,940) consecutive female patients who were diagnosed with invasive b

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Publication Date
Thu Jan 01 2009
Journal Name
مجلة كلية الاداب جامعة بغداد
العلاقات العامة وادارة الازمات في المؤسسات الصحية دراسة مسحية لبرامج وزارة الصحة الخاصة بمرض الكوليرا لسنة 2008
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تواجه المؤسسات المختلفة تحديات كثيره تختلف نوعيتها باختلاف توجهات المؤسسه سياسيه او اقتصادية او اجتماعيه ... مما يشكل تهديدا لوجود المؤسسة وسمعتها وبخاصه عند تحول تلك التحديات الى ازمات يجب على المؤسسه التعامل معها والسيطره عليها واحتوائها وهنا ياتي دور ادارة العلاقات العامه في المؤسسه المعنيه للعمل والقيام باعداد برامج خاصه بالتعامل مع الازمات وهو مايعرف ببرامج اداره الازمات . وبطبيعة الحال تختلف عملية

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Publication Date
Thu Jan 05 2012
Journal Name
International Journal Of Scientific Research
The Influence of Parsley ( Petroselinum crispum ) as Feed Additive on Hematological Traits of Local Iraqi Geese
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This study was conducted to investigate the effect of feeding diets containing different levels of parsley on the hematological traits of local Iraqi geese. A total of twenty-four local geese, one year old, were used in this experiment. The birds were allocated into four treatment groups, consisting of six geese each. Treatment groups were: control diet (C) (free from parsley); T1: control diet + 80 g/d parsley; T2: control diet + 160 g/d parsley; and T3: control diet + 240 g/d parsley. At the end of the experiment, blood samples were obtained from all geese from the brachial vein by venipuncture. Hematological traits included in this study were red blood cells count (RBC), hemoglobin concentration (Hb), packed cell volume (PCV), mean cell

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