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Sources of income subject to tax in the Iraqi Income Tax Law No.113 of 1982
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The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources stipulated in Article Two of it.

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Publication Date
Sun May 01 2016
Journal Name
Journal Of Engineering
Three-Dimensional Finite Element Simulation of the Buried Pipe Problem in Geogrid Reinforced Soil
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Buried pipeline systems are commonly used to transport water, sewage, natural oil/gas and other materials. The beneficial of using geogrid reinforcement is to increase the bearing capacity of the soil and decrease the load transfer to the underground structures.

This paper deals with simulation of the buried pipe problem numerically by finite elements method using the newest version of PLAXIS-3D software. Rajkumar and Ilamaruthi's study, 2008 has been selected to be reanalyzed as 3D problem because it is containing all the properties needed by the program such as the modulus of elasticity, Poisson's ratio, angle of internal friction. It was found that the results

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Publication Date
Tue Jan 31 2012
Journal Name
British Journal Of Nutrition
Zinc modifies the effect of phyto-oestrogens on osteoblast and osteoclast differentiation in vitro
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Osteoblast and osteoclast activity is disrupted in post-menopausal osteoporosis. Thus, to fully address this imbalance, therapies should reduce bone resorption and promote bone formation. Dietary factors such as phyto-oestrogens and Zn have beneficial effects on osteoblast and osteoclast activity. However, the effect of combinations of these factors has not been widely studied. We therefore examined the effect of coumestrol, daidzein and genistein in the presence or absence of zinc sulphate (Zn) on osteoclast and osteoblast activity. Osteoclast differentiation and bone resorption were significantly reduced by coumestrol (10- 7 m), daidzein (10- 5 m) and genistein (10- 7 m); and this direct anti-osteoclastic action was unaffected by Zn (10-

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Publication Date
Sun Jun 03 2018
Journal Name
Baghdad Science Journal
Diversity Measurement Indices of Diatom Communities in the Tigris River within Wasit Province, Iraq
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The study was conducted to measure diatom species diversity in the lotic ecosystem across the Wasit Province for 12 months. The quantitative study of diatoms (phytoplankton) was investigated in the Tigris river. The density of algae was ranged from 60989 cell×103/l to 112780.82 cell×103/l in the five sites. These algae were belonging to 39 genera. The richness index values ranged from 1.53 at site 5 in January 2016 to 6.34 at site 1 and June2015. Shannon-Weiner diversity index (H´) was 2.33 in February 2016 and 3.72 in June 2015 both values at site 3, whereas Evenness index was 0.54 at site 5 in March2016 and 0.98 at site 1 in both August2015 and May2016. The lack of homogeneity of the appearance of species indicates the dominance of a

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Publication Date
Sun Jan 01 2023
Journal Name
Dental Hypotheses
Revolutionizing Systematic Reviews and Meta-analyses: The Role of Artificial Intelligence in Evidence Synthesis
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Publication Date
Mon Aug 01 2016
Journal Name
2016 38th Annual International Conference Of The Ieee Engineering In Medicine And Biology Society (embc)
Changes in the EEG amplitude as a biomarker for early detection of Alzheimer's disease
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The rapid increase in the number of older people with Alzheimer's disease (AD) and other forms of dementia represents one of the major challenges to the health and social care systems. Early detection of AD makes it possible for patients to access appropriate services and to benefit from new treatments and therapies, as and when they become available. The onset of AD starts many years before the clinical symptoms become clear. A biomarker that can measure the brain changes in this period would be useful for early diagnosis of AD. Potentially, the electroencephalogram (EEG) can play a valuable role in early detection of AD. Damage in the brain due to AD leads to changes in the information processing activity of the brain and the EEG which ca

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of the efficiency and effectiveness of the accounting system of the Department of Missions and Cultural Relations (*) at the Office of the Ministry of Higher Education and Scientific Research
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The evaluation and efficiency and effectiveness of account system for the department of delegation and cultural Relationships in the center of ministry of higher Education and Scientific research Considered as a very important and active subjects in the modification of accounting system in this department and to develop it and make it able to make available important and accurate information for the planning requirements and monetary and evaluation performance and to make decisions, besides to develop the performance of Iraqi Cultural departments working abroad and to render its role effective to serve the students of higher education in the progressive Countries to facility its growing in scientific and professional and technica

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Semantic Displacement of the Sign and the Visual Formation of the Postmodern Theater
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This research focuses on the field of theatrical production, and focuses on the semantic displacement of the sign in the visual formation of the theater show, so the research has been entitled: "The semantic displacement of the sign and the visual formation of the postmodern theater ". Its importance is to illustrate the aesthetics produced by the semantic displacement of the theatrical sign and it is specialized in postmodern theater. The purpose of the research can be delimited to revealing the aesthetic work of the semantic displacement of the sign and the visual formation in the postmodern theatre.   The study temporal boundary is 2017 and the capital of Baghdad is its spatial boundaries. The research sample was "Striptease

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Semantic Displacement of the Sign and the Visual Formation of the Postmodern Theater
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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Level of Academic Achievement and its Relationship with Some Characteristics of Female Students at College of Education for Girls in Baghdad University: The Level of Academic Achievement and its Relationship with Some Characteristics of Female Students at College of Education for Girls in Baghdad University
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Abstract

Personality is one of the most important elements that should be developed in university student. Thus, we have to develop the positive traits and neutralize the negative traits of students as well as we have to pay attention to the level of student achievement at the same time, the researcher designed a scale to measure the traits of study sample. The research come out with a number of recommendations and proposals, the most important of which Enhancing the positive characteristics of university students in order to reach them to the level of mature personality with mental health. Enhancing the positive role of the high level of achievement by motivating the stude

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the risks of foreign currency positions on the continuity of the economic unit : Applied research
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The research aims to know the extent of the impact of the risks of foreign exchange centers represented in commitment risks, liquidity risks, and exchange rate risks on the continuity of the economic unit. The research in the light of its presentation of the intellectual, cognitive and applied contributions about the risks of foreign currency centers and the continuity of the economic unit, and represented the research community in the banking sector, and the sample included nine private commercial banks listed in the Iraq Stock Exchange, and they relied on the research on a time series consisting of four years that extended from one year 2017 to 2020. The research problem was the impact of the risks associated with foreign currency cent

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