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Fulfill the Requirements of Financial Authority For Adoption Of Financial statements in determining The Tax Base: بحث تطبيقي في الهيئة العامة للضرائب لعينة من الشركات المحدودة
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The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to specify basic requirements of financial authority that it should be depended by presented financial statements from limited companies, that may enhance role of these statements in process of taxation accounting as a basis to specify The Tax Base.                                                                                                                          

 

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Enhancement of Episiotomy Healing Using (790-805) nm Diode Laser as a Supplementary Treatment
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To show the impact of 790-805 nm diode laser irradiations on wound healing as a supplementary treatment in women underwent episiotomies, and to assess the laser parameters that were used .Material and methods: Eighteen female patients were included in this study; all of them underwent mediolateral episiotomy. Ten patients received laser therapy- diode laser (K Laser) (790-805) nm in CW mode of operation (and eight patients were the control group. Spot size of 8mm, time for exposure for each spot was 30 seconds. The power used was 0.6 W .The power density for each spot of treatment was 1.19 W/cm2 per session (non contact mode of application of laser therapy).The group studied received 2 sessions of laser radiation, day 4, and day 8 after

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Publication Date
Sun Jun 07 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of chemotherapy on oral health status and salivary alkaline phosphatase among leukemic patients
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Background: Leukemia is a broad term given to a group of malignant diseases characterized by diffuse replacement of bone marrow with proliferating leukocyte precursors. Chemotherapy has been increasingly used to treat malignant conditions. The systemic sequelae as a result of these immunosuppressive techniques induce many oral and dental complications. This study was conducted to evaluate the effect of chemotherapy on oral health status and activity of salivary alkaline phosphates enzyme in patients with acute lymphocytic leukemia. Materials and methods: The study groups included 28 patients with acute lymphocytic leukemia; they were under chemotherapy, aged 20-25 year old. The control group includes healthy subjects matching with study

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Publication Date
Wed Jan 01 2020
Journal Name
Materials Science And Engineering
Fresh and Hardened Properties of Nano Self-Compacting Concrete with Micro and Nano Silica
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Abstract<p>Self-compacting concrete (SCC) has undergone a remarkable evolution recently based on the results from several studies that have indicated the chain of benefits SCC provides. Micro and nano materials used as mineral additives in SCC offer several high-performance properties, and this research studies the effects of micro silica (MS) (10%, used as a reference) and colloidal nano-silica (CNS) (2.5%, 5%, 7.5%, and 10%) on the fresh and hardened properties of SCC. All mixtures were estimated using flow, L-box, and V-funnel tests to examine workability and compressive strength, modulus of elasticity and tensile strength as hardened properties. The use of CNS increased the overall compressi</p> ... Show More
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Scopus (18)
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Publication Date
Mon Dec 22 2025
Journal Name
Al-esraa University College Journal For Medical Sciences
Genetic Basis of Diabetic Retinopathy: Uncovering Molecular Links and Risk Factors—A Review Article
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Genetics play a major role in diabetic retinopathy DR, which is a leading cause of blindness worldwide. Although the factors such as how long a person has had diabetes and high blood sugar are important, the wide variation and progression of DR indicates to a clear genetic influence. Early studies focusing on a few candidate genes (such as VEGF) produced conflicting and population-dependent results. This confirmed the multifactorial nature of the disease and the limitations of small-scale studies. Conversely, genome wide association studies (GWAS) have provided more consistent findings in detection a new genes related to DR. For example, rs2239785 variant which is located in the APOL1 gene was found to be a high risk factor for diabetic mac

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Publication Date
Wed Jul 04 2018
Journal Name
Civil Engineering Journal
Behavior of Reinforced Reactive Powder Concrete Two-Way Slabs under Static and Repeated Load
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This paper studies the behavior of reinforced Reactive Powder Concrete (RPC) two-way slabs under static and repeated load. The experimental program included testing six simply supported RPC two-way slabs of 1000 mm length, 1000 mm width, and 70 mm thickness. All the tested specimens were identical in their material properties, and reinforcement details except their steel fibers content. They were cast in three pairs, each one had a different steel fibers ratio (0.5 %, 1 %, and 1.5 %) respectively. In each pair, one specimen was tested under static load and the other under five cycles of repeated load (loading-unloading). Static test results revealed that increasing steel fibres volume fraction from 0.5 % to 1 % and from 1% to 1.5%,

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Cu(I)-Folic Acid Complex A Theoretical and Experimental Study
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Copper (I) complex containing folic acid ligand was prepared and characterized on the basis of metal analyses, UV-VIS, FTIR spectroscopies and magnetic susceptibility. The density functional theory (DFT) as molecular modeling calculations was used to determine the donor atoms of folic acid ligand which appear clearly at oxygen atoms binding to hydrogen. Detection of donation sights is supported by theoretical parameters such as geometry, mulliken population, mulliken charge and HOMO-LUMO gap obtained by DFT calculations.

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Some Properties of Polymer Modified Self-Compacting Concrete Exposed to Kerosene and Gas Oil
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This thesis aims to study the effect of addition polymer materials on mechanical properties of self-compacting concrete, and also to assess the influence of petroleum products (kerosene and gas oil) on mechanical properties of polymer modified self-compacting concrete (PMSCC) after different exposure periods of (30 ,60 ,90 ,and 180 days).

Two type of curing are used; 28 days in water for SCC and 2 days in water followed 26 days in air for PMSCC.

The test results show that the PMSCC (15% P/C ratio) which is exposed to oil products recorded a lower deterioration in compressive strength's values than reference concrete. The percentages of reduction in compressive strength values of PMSCC (15% P/C ratio) was

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Publication Date
Mon Jan 01 2024
Journal Name
International Journal Of Hydrogen Energy
Modeling of electrocatalytic hydrogen evolution via high voltage alkaline electrolyzer with different nano-electrocatalysts
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Publication Date
Sat Jun 20 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis , Physicochemical Studies and biological estimation of new mixed ligand complexes from hetrocyclic compounds
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The purpose of this research is to synthesize a new mixed ligand Schiff base complexes of Co(II),Ni(II),Cu(II), Zn(II), Cd(II), and Hg(II),which are formulated from the Schiff base (L) that resulted from orthophathalaldehyde (2-PA) with 4-chloroaniline(4-NA). Diagnosis of prepared Ligand and its complexes is done by spectral methods as 1H–NMR, mass spectrometer, FTIR, UV-Vis, molar conductance, elemental microanalyses, atomic absoption and magnetic susceptibility. The analytical studyofall new complexes has shown octahedral geometries. Organic performance study of ligand Schiff base and its complexes reveals different activities agansit four types of bactria; two gram (+) and two gram (-) .

Publication Date
Tue Dec 11 2018
Journal Name
Iraqi Journal Of Physics
Spectroscopic and structural studies of cadmium oxide thin films prepared by D.C magnetron sputtering
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Cadmium oxide thin films were prepared by D.C magnetron plasma sputtering using different voltages (700, 800, 900, 1000, 1100 and 1200) Volt. The Cadmium oxide structural properties using XRD analysis for just a voltage of 1200 volt at room temperature after annealing in different temperatures (523 and 623) K were studied .The results show that the films prepared at room temperature have some peaks belong to cadmium element along the directions (002), (100), (102) and (103) while the other peaks along the directions of (111), (200) and (222) belong to cadmium oxide. Annealed samples display only cadmium oxide peaks. Also, the spectroscopic properties of plasma diagnostic for CdO thin films were determined and the results show that the el

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