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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
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Scheduling of Leaching Requirements to Prevent the Secondary Salinisation in the Root Zone
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Leaching scheduling techniques are one of the suggested solutions for water scarcity problems .The aim of the study is to show the possibility of using leaching scheduling, when applying the irrigation scheduling program for a certain irrigation project, which was prepare by Water Resources Engineering –University of Baghdad with some modifications to generalized it and it make applicable to various climatic zone and different soil types.
The objectives of this research is to build a system that concerns the prediction of the leaching scheduling (depth and date of leaching water), illustrating the main problems (soil salinity, save the amount of leaching requirement, and to maintain crops growth).The other objective is to compare be

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Publication Date
Tue Dec 15 2020
Journal Name
Aip Conference Proceedings
The water bodies in the Southern East of Iraq before and after 2018
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This study is concerned with the recent changes that occurred in the last three years (2017-2019) in the marshes region in southern Iraq as a result of the changes in the global climate, the study included all the water bodies in the five governorates that are located in the southern regions of Iraq (Wasit, Maysan, Dhi-Qar, Qadisiyah and Basrah), which represent the marshes lands in Iraq. Scenes of the Landsat 8 satellite are used to create a mosaic to cover the five governorates within a time window with the slightest difference between the date of the scene capture, not to exceed 8 days. The results of calculating the changes in water areas were obtained using the classifier support vector machine, where high accuracy ratios were recorded

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
The Effects of micro Aluminum fillers In Epoxy resin on the thermal conductivity
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Publication Date
Sun Dec 01 2002
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SEASONAL CHANGES OF THE TESTES IN THE MARSH FROGE RANA RIDIBUNDA PALLAS, 1771
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Samples of marsh frog included 148 sexually mature males were collected in Baghdad
from December 1992 to December 1993 to December 1993. The testis weight was expressed
as percentage of the body weight. The percent mean weights of testis were at their minimal
weight (0.255%) during April (spawning period).
Testis weight has increased until reached its greatest average weight in August (0.785%).
During the winter there is a slight decrease in weight with a more obvious fall at the spawning
months. From the results obtained from the present work on Rana ridibunda and from the
observations on annual cycle in testis weight of some temperate zone anurans we notice that
testes tend to be lowest after spawning and the te

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Publication Date
Tue May 12 2026
Journal Name
International Journal Of Health & Medical Research
Histomorphological Study of the Spleen in the Iraqi Pin-Tailed Sandgrouse (Pterocles Alchata)
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This study was conducted with the Iraqi Pin-tailed Sandgrouse (Pterocles alchata). For this purpose, five adult birds weighing between 195–250 g were dissected and the spleen was removed. The organs were placed in 0.9% normal saline and fixed in 10% formalin and then preserved in 70% alcohol. Histological sections were prepared using the paraffin wax method, which involves several steps: Dehydration, clarification and embedding. The present results show that the spleen is surrounded by a capsule of connective tissue containing collagen fibres and smooth muscle. A series of connective tissue trabeculae extend from this capsule and penetrate the parenchyma of the spleen. The parenchyma consists of two main regions: the white pulp an

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Publication Date
Mon Jan 01 2024
Journal Name
Communications In Mathematical Biology And Neuroscience
The contribution of amensalism and parasitism in the three-species ecological system's dynamic
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Publication Date
Tue Feb 13 2024
Journal Name
The International Journal Of Oral & Maxillofacial Implants
The Accuracy of Intraoral Registration for Dynamic Surgical Navigation in the Edentulous Maxilla
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Purpose: Despite the high clinical accuracy of dynamic navigation, inherent sources of error exist. The purpose of this study was to improve the accuracy of dynamic navigated surgical procedures in the edentulous maxilla by identifying the optimal configuration of intra-oral points that results in the lowest possible registration error for direct clinical implementation. Materials and methods: Six different 4-area configurations were tested by 3 operators against positive and negative controls (8-areas and 3-areas, respectively) using a skull model. The two dynamic navigation systems (X-Guide® and NaviDent®) and the two registration methods (bone surface tracing and fiducial markers) produced four registration groups. The accuracy of the

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Social Responsibility on the Financial Performance of Banks: )Applied Research at the Bank of Baghdad)
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The objective of the research is to measure the impact of social responsibility on the financial performance of the Bank of Baghdad for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance).The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosure of s

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Publication Date
Fri Jun 30 2023
Journal Name
نسق
The Effect of the Needham model in teaching chemistry on interactive thinking among fifth-grade scientific students in Iraq
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Publication Date
Mon Jan 15 2018
Journal Name
Pollution Research
STUDY THE EFFECT OF THE WAVES EMITTED FROM TOWERS COMMUNICATION IN SOME BIOLOGICAL STANDERDS FROM DIFFERENT REGIONS IN BAGHDAD
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The mobile phone has become one of the most important in our days. The effects of waves from mobile base station may cause health effects on human. The aim of this work was to study the effect of radiofrequency (RF) emitted from mobile base station on the hemoglobin (Hb), packed cell (PCV), white blood cells (WBC) and liver enzymes activity including glutamic oxaloacetic transaminase (GOT), glutamic pyruvie transaminase (GPT) and Alkaline phosphatase (ALP). In this study the people divided into control group who living away from mobile base station and experimental group who living near to the mobile base station. The present result found there is no significant differences (P<0.05) in the Hb and PCV, but there was a significant increases (

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