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The right to property is a constitutional restriction on the work of the tax legislator
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The study aims to reach a common point that achieves a balance between two interests, which are generally in conflict with the public interest and the interest of the individual owner of private property, by extrapolating the provisions of the constitutional judiciary that include the protection of private property, and this protection extends to every right of financial value and is not limited to a specific type, but It included everything that can be estimated with money, as ownership is no longer an advantage for the owner, but rather has become a right for him and a social function. The tax is imposed on what is derived from it, but if there is a need to prejudice it, the conditions, limits and restrictions expressly stipulated in the constitution

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Comparing the Effects of Lavender Oil and Olive Oil Massage on Pain due to Muscular Cramp during Hemodialysis
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Background: Pain due to muscular cramp during hemodialysis is one of the most common problems experienced by patient undergoing hemodialysis, and is associated with poor outcomes of patients. The main aim of this study was to comparing the effects of lavender oil and olive oil massage on Pain due to muscular cramp during hemodialysis.

Methods: In this random clinical trial, 60 hemodialysis patients were enrolled randomly and allocated to two groups with 30 members in Lordegan and Brojen hospitals, Shahrekord, Iran. The intervention included flora massage on the lower leg muscles so that the first group received olive oil massage (10 drops) and the second group received lavender oil massage (10 dr

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Publication Date
Tue Dec 01 2020
Journal Name
The Saudi Dental Journal
The impact of salivary lactoperoxidase and histatin-5 on early childhood caries severity in relation to nutritional status
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Publication Date
Mon Jul 01 2013
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
ON THE OCCURRENCE OF THE[ MONOGENEAN GYRODACTYLUS TAIMENI ERGENS, 1971 FOR THE FIRST TIME IN IRAQ ON GILLS OF THE COMMON CARP CYPRINUS CARPIO
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The monogenean Gyrodactylus taimeni Ergens, 1971 was recorded in this study for the first time in Iraq from gills of the common carp Cyprinus carpio Linnaeus, 1758. The description and measurements of this parasite as well as illustration were given. In addition, a list of species of Gyrodactylus so far recorded from C. carpio in Iraq is also included together with a list of all other hosts recorded for each gyrodactylid species.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Technical requirements for the application of economic intelligence and its impact On the dimensions of strategic success of banks: An applied research on a sample of Iraqi banks private
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This research sheds light on one of the important and vital topics for the banking sectors (technical requirements for the application of economic intelligence) namely by (Hardware, equipment, communication networks, software, databases). And the dimensions of the strategic success of the banks represented by(Customer satisfaction, customer trust, quality of service, growth) In the three Iraqi private banks, namely(Assyria International Investment, Mansour Investment, International Development Investment and Finance). Its implementation is an urgent necessity in order to improve the quality of its banking services to win the satisfaction of its customers and their confidence and then grow to achieve stra

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Publication Date
Tue Jan 01 2019
Journal Name
Mustansiriyah Journal Of Sports Science
The use of training methods in accordance with special exercises to develop flexibility and perform the skills of shooting from above the chest (abduction) to wrestlers ages (14-15)"
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Evolution has become a feature of this era because of the speed that makes it open multiple horizons and many to identify everything that is new in different areas and also characterized by the competitive position of emotional attitudes changing depending on the positions of winning and defeat, and the use of training methods are the most important pillars of the game of wrestling, The methods contribute to raising the level of the wrestler and refining his physical and skill potential. The problem of the research is that the shooting exercises from above the chest are very important in Roman wrestling and can be terminated by the player. Through very personal interviews for coaches and concluded that there is a weakness in the level of fl

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Publication Date
Thu Feb 19 2026
Journal Name
Journal Of Baghdad College Of Dentistry
A Salivary α-Amylase Level in Relation to the Oral Health Parameters among Children in Baghdad City
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Background: Saliva is a specific bio-fluid with important biomarkers. Analyzing any alternation in these markers could give valuable information, in relation to oral health status parameters. The aim of this study was to investigate the level of α -amylase in unstimulated whole saliva of healthy, primary school children in relation to some oral health parameters. Materials and Methods: A questionnaires consisted of demography and medical histories of participants were filled by children families. Saliva samples were collected for 5- minutes between 9:00 -11:00 AM from 114 healthy students aged 6-13 years, divided into four age groups. Flow- rate, Plaque and Gingival Index were assessed and dentition status was investigated by DMFT/dmft

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Impact of the Use of Piano on the Development of Musical Possibilities of Violinists
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This research is to take advantage of the performance capabilities which the piano has become famous with and transfer the impact of that advantage to the possibilities of playing the violin. The research aims to introduce the effect of using the piano on the development of the violinists' musical potential. The research, in its literature, focuses on the interpretation of the impact on the possibility of both instruments (piano and violin) in two main sections: the piano (its origin, potential and role in music) and the violin (its origin, potential and role in music). The procedures of the research consisted of presenting a special analysis of a questionnaire consisting of a number of questions presented by the researcher to her resear

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
TO WHAT EXTENT THE APPLICATION OF MALCOLM BALDRIGE OF THE COMPREHENSIVE QUALITY STANDARDS IN THE AFTER- SALES SERVICES/ APPLIED RESEARCH IN ONE OF THE PRIVATE SECTOR COMPANIES: TO WHAT EXTENT THE APPLICATION OF MALCOLM BALDRIGE OF THE COMPREHENSIVE QUALITY STANDARDS IN THE AFTER- SALES SERVICES/ APPLIED RESEARCH IN ONE OF THE PRIVATE SECTOR COMPANIES
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The aim of the research is to identify to what extent to which Malcolm Baldrige standards of total quality are applied in the after-sales services of a private sector company for electrical appliances, from the point of view of administrative leaders, in it. To achieve this aim a questionnaire has been used to measure the degree of application of Malcolm’s seven criteria for total quality, namely: (leadership, strategic planning, focus on the customer, measurement and analysis and knowledge management, focus in human resource and operation management and results of the company’s management), the research found that the company achieved a good level of the standard from the de

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Publication Date
Sat Dec 31 2022
Journal Name
College Of Islamic Sciences
The effect of changing the grammatical ruling in the Qur’anic readings on changing the jurisprudential ruling
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 The study aimed to show the jurisprudential impact of the multiplicity of directing the syntactic movement of the Qur’anic readings, and it was based on the inductive, descriptive and analytical approach. , such as the difference in explaining the ruling on washing the feet, and the one who meditates on the Qur’anic readings notices in it a picture of the Qur’anic miracles, and this is what is manifested by the brevity of the speech. Collapse the research, and the research tried to trace the Qur’anic readings, contained in the verses, and the readings were limited to what is related to the explanatory meaning mentioned by the commentators, by clarifying the explanatory relationship between the Qur’anic readings and the me

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Publication Date
Thu Jun 27 2019
Journal Name
Bulletin Of The Iraq Natural History Museum
SURVEY WITH CHECKLIST OF THE INVASIVE INSECTS TO IRAQ
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