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The impact of international Accounting Standard No (21) in reducing tax obstacles : applied research in the General Authority for Taxes .
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               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their opinions and information that enriched the research.

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Publication Date
Sun Dec 25 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Isolation of Catchin and Epigallocatchin From Iraqi Rhus coriaria By Preparative High-Performance Liquid Chromatography (PHPLC)
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 ABSTRACT

Two compounds were isolated from the fruit part of Rhus coriaria that grow wildly or cultivated in the north of Iraq. The compounds were separated by preparative high-Performance Liquid Chromatography and their structures were established based on detailed spectroscopic techniques like FTIR and LC-MS/MS.

Keywords: Rhus coriaria, Preparative HPLC, LC-MSMS, FTIR

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Publication Date
Mon Jun 01 2026
Journal Name
Al-qadisiyah Journal Of Pure Science
Synthesis and Spectral Studies of Heterocyclic Azo Dye Complexes with Y(III) and La(III)Ions.
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Publication Date
Mon Apr 19 2021
Journal Name
Bridge Maintenance, Safety, Management, Life-cycle Sustainability And Innovations
Flexure strengthening of concrete bridge girders with concavely curved soffit using near-surface-mounted CFRP bars
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Publication Date
Wed Apr 02 2025
Journal Name
Retos
Varied-method training and its effect on developing some functional physical abilities of youth basketball players
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Objective: Preparing training in a diverse style for young basketball players, and identifying the effect of training in a diverse style on some physical abilities (for young basketball players).Research methodology: the researchers chose the experimental method to know the research problem and its objectives, as it is represented by designing two equal groups, the control and the experimental, with pre- and post-tests. The study community was determined by youth basketball players for the 2023-2024 season, as the research community is (104) players, and a sample of (20) players was drawn from the youth category from Al-A'dhamiyah Sports Club, and it was chosen intentionally because they are the clubs most committed to training, as

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Publication Date
Mon Jun 10 2019
Journal Name
Al-kindy College Medical Journal
Knowledge and Attitudes Regarding Health Education among Sample of Iraqi Patients Attending Primary Health Care Centers
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Background: Health education was put as one of the components of primary health care elements and was recognized as a fundamental tool to the attainment of health for all

Objective: To evaluate the Knowledge, attitude regarding health education & to find out if there is any association between the gathered data and certain variables (age, gender, educational level, occupation). Methods: A Cross-sectional study done at Al Mustansyryia Primary Health Care Center from the 1st of January to 1st of May 2016. All patients attending the Primary Health Care Centers who were above 18 years of age and willing to participate in the research (303) were included in t

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of Engineering
Experimental Study and Analysis on Degradation of Oily Sludge from Process Equipment by Continuous Hybrid Treatment
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It is well known that petroleum refineries are considered the largest generator of oily sludge which may cause serious threats to the environment if disposed of without treatment. Throughout the present research, it can be said that a hybrid process including ultrasonic treatment coupled with froth floatation has been shown as a green efficient treatment of oily sludge waste from the bottom of crude oil tanks in Al-Daura refinery and able to get high yield of base oil recovery which is 65% at the optimum operating conditions (treatment time = 30 min, ultrasonic wave amplitude = 60 micron, and (solvent: oily sludge) ratio = 4). Experimental results showed that 83% of the solvent used was recovered meanwhile the main water

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Publication Date
Sun Sep 06 2015
Journal Name
World Journal Of Experimental Biosciences
Effectiveness of some β- lactamase encoding geneson biofilm formation and slime layer production byuropathogenic Escherichia coli
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In present study 74 specimens of urine were collected from patients suffering from urinary tract infections.Fifty (67.56%) isolates were identified as Escherichia coli. 78% of isolates were identified as extendedspectrum beta lactamases (ESBL) producer. Antibiotic susceptibility t est was done and ceftazidime wasselected to complete this study by implying stress at sub-MIC on isolate harbor high number of resistancegenes (N11) and compared with sensitive isolate (S). Only four β-lactamase coding genes were detected;blaTEM, blaPER, blaVIM and blaCTX-M-2 and N11 had blaTEM, blaPER, and blaVIM. It was found that the resistantisolate did not form biofilm when compared with the sensitive one, which formed moderate biofilm. Inaddition, ceftazidi

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Analysis and Control of PWM Buck-Boost AC Chopper Fed Single-Phase Capacitor Run Induction Motor
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Single phase capacitor-run induction motors (IMs) are used in various applications such as home appliances and machine tools; they are affected by the sags or swells and any fault that can lead to disturb the supply and make it produce rms voltage below or above the rated motor voltage, which is 220V. A control system is designed to regulate the output voltage of the converter irrespective to the variation of the load and within a specific range of supply voltage variation. The steady-state equivalent circuit of the Buck-Boost chopper type AC voltage regulator, as well as the analysis of this circuit are presented in this paper. Switching device for the regulator is an IGBT Module. The proposed chopper uses pulse width modulation (PWM) c

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Publication Date
Fri Jan 01 2021
Journal Name
Desalination And Water Treatment
Removal of toxic dye (Rhodamine B) from aqueous solutions by natural smectite (SMC) and SMC-nanoTiO2
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Publication Date
Fri Jan 01 2016
Journal Name
Asian Journal Of Chemistry
Zwitterionic Ion Chromatography of Dansyl Amino Acids with 4-Vinylbenzyl Dimethyl Ammonio Pentanesulfonate as Stationary Phase
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Scopus (33)
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