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The importance of achieving fair tax accounting in attracting foreign Investments
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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.

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Publication Date
Mon Nov 28 2016
Journal Name
Separation Science And Technology
Using sewage sludge as a permeable reactive barrier for remediation of groundwater contaminated with lead and phenol
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Publication Date
Wed May 01 2024
Journal Name
Journal Of Water Process Engineering
Rational assembly of Z-scheme FeTiO3/Fe-doped g-C3N4 photocatalytic heterojunctions: Photodegradation behavior and mechanism insight
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Expanded use of antibiotics may increase the ability of pathogenic bacteria to develop antimicrobial resistance. Greater attention must be paid to applying more sustainable techniques for treating wastewater contaminated with antibiotics. Semiconductor photocatalytic processes have proven to be the most effective methods for the degradation of antibiotics. Thus, constructing durable and highly active photocatalytic hybrid materials for the photodegradation of antibiotic pollutants is challenging. Herein, FeTiO3/Fe-doped g-C3N4 (FTO/FCN) heterojunctions were designed with different FTO to FCN ratios by matching the energy level of semiconductors, thereby developing effective direct Z-type heterojunctions. The photodegradation behaviors of th

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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Contrast enhancement of infrared images using Adaptive Histogram Equalization (AHE) with Contrast Limited Adaptive Histogram Equalization (CLAHE)
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The objective of this paper is to improve the general quality of infrared images by proposes an algorithm relying upon strategy for infrared images (IR) enhancement. This algorithm was based on two methods: adaptive histogram equalization (AHE) and Contrast Limited Adaptive Histogram Equalization (CLAHE). The contribution of this paper is on how well contrast enhancement improvement procedures proposed for infrared images, and to propose a strategy that may be most appropriate for consolidation into commercial infrared imaging applications.
The database for this paper consists of night vision infrared images were taken by Zenmuse camera (FLIR Systems, Inc) attached on MATRIC100 drone in Karbala city. The experimental tests showed sign

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Publication Date
Sun Feb 01 2026
Journal Name
Journal Of The Iranian Chemical Society
Synthesis, spectroscopic characterization, thermodynamic studies, and anticancer, antioxidant evaluation of metal ion complexes derived from azo dye
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Synthesis of new Fe+3, Co+2, Cu+2, Ru+3, and Rh+3 complexes of azo ligand; [5-((2-(3 H-1 indol-3-yl) ethyl) diazenyl) quinolin-8-ol], of 1:2 (M: L) and characterized through various techniques. The complexes exhibited octahedral geometries. Thermogravimetric (TGA and DSC) analysis is utilized to study the thermal properties of various compounds and reveal the presence of coordinated water molecules in the complexes. The multi-stage thermal decomposition mechanisms, where the thermal breakdown is ended by the formation of metal oxide as the final stable residue. The antioxidant activity of the ligand and its metal complexes was evaluated using the DPPH free radical scavenging assay and Gallic acid as a standard substance. Among the tested co

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Publication Date
Mon Jul 10 2023
Journal Name
Sustainability
Solar-Induced Photocatalytic Degradation of Reactive Red and Turquoise Dyes Using a Titanium Oxide/Xanthan Gum Composite
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The present study explores the solar-induced photocatalytic degradation of reactive red (RR) and reactive turquoise (RT) dyes in a single system using TiO2 immobilized in xanthan gum (TiO2/XG), synthesized using the sol–gel dip-coating technique for direct precipitation. SEM-EDX, XRD, FTIR, and UV–Vis were used to assess the characteristics of the resulting catalyst. Moreover, the effects of different operating parameters, specifically pH, dye concentration, TiO2/XG concentration, H2O2 concentration, and contact time, were also investigated in a batch photocatalytic reactor. The immobilized TiO2/XG catalyst showed a slight adsorption degradation efficiency and then improved the RR and RT dye degradation activity (92.5 and 90.8%

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Publication Date
Sun Sep 08 2019
Journal Name
Applied Organometallic Chemistry
Phosphorus‐based Schiff bases and their complexes as nontoxic antioxidants: Structure–activity relationship and mechanism of action
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Phosphorus‐based Schiff base were synthesized by treating bis{3‐[2‐(4‐amino‐1.5‐dimethyl‐2‐phenyl‐pyrazol‐3‐ylideneamino)ethyl]‐indol‐1‐ylmethyl}‐phosphinic acid with paraformaldehyde and characterized as a novel antioxidant. Its corresponding complexes [(VO)2L(SO4)2], [Ni2LCl4], [Co2LCl4], [Cu2LCl4], [Zn2LCl4], [Cd2LCl4], [Hg2LCl4], [Pd2LCl4], and [PtL

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Molecular and Immunological Methods to Confirm Toxiginicity (Microcystin Production) of Westiellopsis Prolifica Isolated from Tigris River – Iraq
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Several toxigenic cyanobacteria produce the cyanotoxin (microcystin). Being a health and environmental hazard, screening of water sources for the presence of microcystin is increasingly becoming a recommended environmental procedure in many countries of the world. This study was conducted to assess the ability of freshwater cyanobacterial species Westiellopsis prolifica to produce microcystins in Iraqi freshwaters via using molecular and immunological tools. The toxigenicity of W. prolifica was compared via laboratory experiments with other dominant bloom-forming cyanobacteria isolated from the Tigris River: Microcystis aeruginosa, Chroococcus turigidus, Nostoc carneum, and Lyngbya sp. signifi

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Publication Date
Wed Mar 04 2026
Journal Name
Journal Of Molecular Pathology
From Dysbiosis to Tissue Destruction: Periodontal Pathogens as Inducers of Gingival Epithelial–Mesenchymal Transition (A Narrative Review)
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Periodontitis is a dysbiosis-driven inflammatory disease in which a pathogenic subgingival biofilm disrupts the host–microbe equilibrium and promotes progressive loss of tooth-supporting tissues. While periodontal destruction has traditionally been explained mainly through the host immune response, increasing experimental and clinical evidence suggests that epithelial–mesenchymal transition (EMT)-like changes in the gingival epithelium may contribute to barrier failure and tissue remodeling during disease progression. EMT is characterized by reduced epithelial adhesion and polarity, alongside a shift toward a mesenchymal-like phenotype with enhanced motility and impaired epithelial barrier function. This narrative review focuses

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Publication Date
Fri Feb 03 2023
Journal Name
Buildings
Flexural Performance of a Novel Steel Cold-Formed Beam–PSSDB Slab Composite System Filled with Concrete Material
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In this study, the flexural performance of a new composite beam–slab system filled with concrete material was investigated, where this system was mainly prepared from lightweight cold-formed steel sections of a beam and a deck slab for carrying heavy floor loads as another concept of a conventional composite system with a lower cost impact. For this purpose, seven samples of a profile steel sheet–dry board deck slab (PSSDB/PDS) carried by a steel cold-formed C-purlins beam (CB) were prepared and named “composite CBPDS specimen”, which were tested under a static bending load. Specifically, the effects of the profile steel sheet (PSS) direction (parallel or perpendicular to the span of the specimen) using different C-purlins c

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Publication Date
Tue Oct 15 2024
Journal Name
Civileng
Structural Performance of a Hollow-Core Square Concrete Column Longitudinally Reinforced with GFRP Bars under Concentric Load
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Concrete columns with hollow-core sections find widespread application owing to their excellent structural efficiency and efficient material utilization. However, corrosion poses a challenge in concrete buildings with steel reinforcement. This paper explores the possibility of using glass fiber-reinforced polymer (GFRP) reinforcement as a non-corrosive and economically viable substitute for steel reinforcement in short square hollow concrete columns. Twelve hollow short columns were meticulously prepared in the laboratory experiments and subjected to pure axial compressive loads until failure. All columns featured a hollow square section with exterior dimensions of (180 × 180) mm and 900 mm height. The columns were categorized into

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