Preferred Language
Articles
/
jpgiafs-134
The importance of achieving fair tax accounting in attracting foreign Investments
...Show More Authors

Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:

  1. Definition of the concept of justice for settlements taxation.
  2. To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
  3. To determine the impact of the adoption of international accounting standards in attracting foreign investment.

They are summed up the problem of the study in the light of the nature of the problem and questions associated with not to adopt the tax authority in Iraq to the financial lists the foreign companies working in the country and the stomach in accordance with international accounting standards for the purposes of tax for settlements which leads to achieving equitable tax for settlements as well as the promotion of tax evasion. To achieve the objective of the study and testing of the premise was the selection of one of the foreign banks investing in the local environment to know the impact of international accounting standards in the process for settlements taxation and achieve justice for settlements taxation and the results that the presence of a positive impact for the use of international accounting standards for foreign companies investing in the local environment.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jul 04 2019
Journal Name
International Journal Of Automotive And Mechanical Engineering
Nonlinear Buckling Analysis of Steel Cylindrical Shell with Elliptical Cut-out Subjected to Longitudinal Compressive Load
...Show More Authors

The current paper investigates the effect of cut-out design parameters on load-bearing capacity and buckling behaviour of steel cylindrical shell using a nonlinear finite element analysis in modelling cylinder buckling under longitudinal compressive load. The effect of four geometry design parameters: shell diameter to thickness ratio, cut-out location, orientation, and size were investigated in this study. To enhance the prediction of buckling behaviour, both geometrical and material nonlinearities were considered. An ANSYS APDL code was written and tested by verifying its validity through comparison with former buckling study. The results showed that changing the cut-out location from mid-height of the cylindrical shell towards a

... Show More
View Publication
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة تحليلية لظاهرة الفساد الاداري والمالي في بعض المؤسسات الصحية لمحافظة القادسية: An analytical study of the phenomenon of administrative and financial corruption in some health institutions in Al-Qadisiyah Governorate
...Show More Authors

Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ADSORPTION POTENTIAL FOR A MIXTURE OF CHEMICALLY AND THERMALLY TREATED CLAYS TO REMOVE ORANGE G DYE FROM WASTE-WATER: ADSORPTION POTENTIAL FOR A MIXTURE OF CHEMICALLY AND THERMALLY TREATED CLAYS TO REMOVE ORANGE G DYE FROM WASTE-WATER
...Show More Authors

This study examined the adsorption behavior of anionic dye (orange G) from aqueous solution onto the raw and activated a mixture of illite, kaolinite and chlorite clays from area of Zorbatiya (east of Iraq).The chemical treatment involved alkali and acid activation. The alkali activation obtained by treated the raw clay (RC) with 5M NaOH (ACSO) and the acid activation founded by treated it with 0.25M HCl (ACH) and 0.25M  (ACS). The thermal treatment carried out by calcination the produce activated clay at 750oC for acid activation and 105oC for alkali activation. Batch

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 13 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Isolation and Identification of food Probiotic Saccharomyces boulardii by using traditional methods, Vitek 2 system and molecular identification methods.: Isolation and Identification of food Probiotic Saccharomyces boulardii by using traditional methods, Vitek 2 system and molecular identification methods.
...Show More Authors

This study was aimed to isolate and identify Saccharomyces boulardii from Mangosteen fruits (Garcinia mangostana L.) by traditional and molecular identification methods To get safe and healthy foods probiotics for use, The isolates and two commercial strains were subjected to cultural, morphological and biochemical tests, The colonies of the isolates were spherical, smooth, mucoidal, dull and white to cream colour on SD agar media .The shape of cells was globose to ovoid and sometimes with budding, in a single form or clustered like a beehive. The isolates and two commercial strains were unable to metabolized galactose and lactose , Results shows that all isolates were unable to utilize potassium nitrate and not grow in the presence of (

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
International Journal Of Advanced Community Medicine
Knowledge and attitude of breast self-examination toward breast cancer among nonmedical female students at Diyala University
...Show More Authors

Abstract Background: Women in developed and poor nations more often get breast cancer. BSE involves women frequently checking their breasts for lumps or swelling to seek medical assistance. BSE lets women know how their breasts appear and feel so they can notify their doctors of any changes. Objectives: To determine the knowledge and attitude of breast self-examination among nonmedical female student. Method: A descriptive cross-sectional research was conducted at Diyala University/Governorate-Iraq on fourth-grade non-medical female students. A 700-student online questionnaire was employed. We got official agreements. Fisher's exact or chi-square test was employed. Statistical significance was set at p<0.05. Results: The mean age of partici

... Show More
Crossref (1)
Crossref
Publication Date
Sat Sep 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Impact of Glycated Haemoglobin on salivary glucose among type 1 diabetic mellitus patients aged 18-22 years
...Show More Authors

Background: Diabetes mellitus consists of a group of diseases characterized by abnormally high blood glucose levels. Glycated haemoglobin (HbA1c) is a form of haemoglobin used to identify the average concentration of plasma glucose over prolonged periods of time. It is formed in a non-enzymatic pathway by normal exposure of hemoglobin to high levels of plasma glucose, The main alterations observed in the saliva of Type 1 diabetic patients are hyposalivation and alteration in its composition, particularly those related to the levels of glucose. The aim of the present study was to assess the effect of Glycated haemoglobin level on the level of salivary glucose which may have an effect on oral health condition. Materials and methods

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Removing of Hexavalent Chromium from Aqueous Solutions Using Dried Yogurt, and Studying Isotherm, Kinetic and Thermodynamic Parameters
...Show More Authors

     In this study, Yogurt was dried and milled, then shaked with distilled water to remove the soluble materials, then again dried and milled. Batch experiments were carried out to remove hexavalent chromium from aqueous solutions. Different parameters were optimized such as amount of adsorbent, treatment time, pH and concentration of adsorbate. The concentrations of Cr6+ in solutions are determined by UV-Visible spectrophotometer.  Maximum percentage removal of Cr6+ was 82% at pH 2. Two equilibrium adsorption isotherms mechanisms are tested Langmuir and Freundlich, the results showed that the isotherm obeyed to Freundlich isotherm. Kinetic models were applied to the adsorption of Cr6+ ions on the adsorbents, ps

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Jul 01 2019
Journal Name
Reviews In Medical Microbiology
Expression of virulence and antimicrobial resistance genes among Escherichia coli clinical isolates from blood and stool samples
...Show More Authors
Objective:

As major nosocomial pathogens, Escherichia coli isolates exhibit antibiotic resistance and also express adhesive structures and antibiotic resistance genes. The objective of this study was the comparison of virulence gene expression of extended-spectrum beta-lactamase (ESBL)-producing E. coli between blood and stool samples.

Methods:

In this study, 20 E. coli clinical isolates (10 ESBL-producers including 5 from blood, 5 from stool sample

... Show More
View Publication
Scopus Clarivate Crossref
Publication Date
Sun Jun 30 2024
Journal Name
Academia Open
Lactobacillus, Bifidobacterium and Streptococcus, Probiotic Bacteria Supplements, Induce DNA Repair of Local Breast Cancer Cell Line AMJ13
...Show More Authors

General Background: Breast cancer is the most prevalent cancer affecting women, with increasing incidence worldwide. Specific Background: Recent research has focused on the role of epigenetic changes in DNA damage, repair mechanisms, and the potential therapeutic effects of probiotics. Probiotics have shown promise in promoting tissue regeneration and DNA repair. Knowledge Gap: However, the precise impact of probiotics on DNA repair in cancer cells, specifically breast cancer cells, remains underexplored. Aims: This study aimed to evaluate the effects of probiotics on DNA damage repair in AMJ13 Iraqi breast cancer cells and assess the cytotoxic effects of probiotics on these cells. Results: Using the comet assay, we found significan

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun May 15 2022
Journal Name
Revistabionatura
Synthesis and characterization of azo liquid crystal compounds based on 5H-Thiazolo [3,4-b][1,3,4] thiadiazole unit
...Show More Authors

A calamitic symmetric liquid crystalline consisting of an azo group containing 5H-Thiazolo[3,4-b][1,3,4]thiadiazole moiety compound[III] was synthesized via sequence reactions starting from reaction terephthaldehyde with mercaptoacetic acid and thiosemicarbazide in the presence of concentrated sulfuric acid to synthesized 5,5'-(1,4-phenylene)bis(5Hthiazolo[4,3-b][1,3,4]thiadiazol-2-amine)[I] then the azo compound [II] synthesized by coupling between diazonium salt of the compound [I] with phenol at (0-4) ̊C., after that the compound [III] was synthesized by the reaction of the compound [II] with methyl bromide in alkaline media. The compounds are characterized by melting points, FTIR and 1HNMR spectroscopy. The mesomorphic behavior was stu

... Show More
Preview PDF