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The effect of the law of amending the unified pension law No. (26) of 2019 on the size of tax revenues An applied research on a sample of Iraqi public universities: أثر تطبيق قانون التقاعد الموحد رقم (26) لسنة 2019 على حجم الايرادات الضريبية
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The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                                                                          

There is a question that needs to be answered in research, which is:

Will the new retirement law lead to a decrease in the amount of tax revenue in Iraq? It was concluded that the decrease in the legal age for teaching in Iraqi universities, the sample of the research will lead to a decrease in income tax revenues and then to a decrease in the revenues of the public budget, and The research has reached the amount of this decrease and what it will bring to the state budget upon retirement and the date of teaching instead in relation to salary only.                                                                                          

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Publication Date
Wed Feb 14 2024
Journal Name
Russian Journal Of General Chemistry
Preparation, Characterization, and Biological Activity of Mixed Schiff Base Ligand Complexes with Amino Acid L-Proline
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Publication Date
Sat Jan 01 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
Theoretical investigation of charge transfer at N3 sensitized molecule dye contact with TiO2 and ZnO semiconductor
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We present a simple model of charge transfer current through sensitizer N3 molecule contact to TiO2 and ZnO semiconductors to calculate the charge transfer current. The model underlying depends on the fundamental parameters of the charge transfer reaction and it is based on the quantum transition theory approach. A transition energy, driving energy and potential barrier have been taken into account charge transfer current at N3 / TiO2 and N3 / ZnO devices with wide polarity solvents Acetic acid, 2-Methoxyethanol, 1-Butanol, Methyl alcohol, chloroform, N,N-Dimethylacetamide and Ethyl alcohol via the quantum donor-acceptor system.The effects of the transition energy and potential barrier are computed and discussion on charge transfer current.

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Robotics And Control (jrc)
Artificial Intelligence Based Deep Bayesian Neural Network (DBNN) Toward Personalized Treatment of Leukemia with Stem Cells
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The dynamic development of computer and software technology in recent years was accompanied by the expansion and widespread implementation of artificial intelligence (AI) based methods in many aspects of human life. A prominent field where rapid progress was observed are high‐throughput methods in biology that generate big amounts of data that need to be processed and analyzed. Therefore, AI methods are more and more applied in the biomedical field, among others for RNA‐protein binding sites prediction, DNA sequence function prediction, protein‐protein interaction prediction, or biomedical image classification. Stem cells are widely used in biomedical research, e.g., leukemia or other disease studies. Our proposed approach of

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Publication Date
Sun Jan 01 2023
Journal Name
Iraqi Journal Of Hematology
Evaluation of angiopoietin-2 level in patients with multiple myeloma at presentation and in remission state
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The study aimed to assess the level of ANG‑2 in MM patients at diagnosis and in remission state and elaborate on its correlation with interleukin‑6 (IL‑6) and beta‑2 microglobulin (B2M) levels. Sixty MM patients; 20 newly diagnosed (ND), and 40 patients in remission were included. Twenty healthy individuals were included as a control group. Plasma levels of ANG‑2, B2M, and IL‑6 were tested by enzyme‑lin ked immunosorbent assay. There are significant statistical differences between ND patients and those in remission in hemoglobin, neutrophil count, blood urea, serum creatinine, glomerular filtration rate, B2M, IL6, and ANG‑2 (P = 0.001, 0.033, 0.005, 0.001, 0.001, 0.001, 0.004, and 0.001, respectively). ANG‑2 showed signifi

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Semantic functions of repetitive synthesis in Adnan al-Sayegh's poetry: زينب دريانورد - رسول بلاوي - علي خضري
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The art of synthesis is one of the most important pillars in cinematic art, as the director combines cinematic shots to produce a third shot in the mind of the recipient by various methods such as mental synthesis, analogous synthesis, rhythm synthesis, parallel synthesis and repetitive synthesis, Repetitive synthesis is one of the most important techniques in cinematic montage. Through repetitive synthesis, the director is able to link the shots and scenes with each other, and this is what we see in the poetic imagery of Adnan Al-Sayegh when he links the visual images to each other, especially those images that manifest the manifestations of grief and misery following the misfortunes that befell in His homeland. This study follows the d

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Water Process Engineering
Waterworks sludge-filter sand permeable reactive barrier for removal of toxic lead ions from contaminated groundwater
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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Detection and Removal of Polycyclic Aromatic Hydrocarbon from Selected Areas in Tigris River in Baghdad City
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Aromatic hydrocarbons present in Iraqi national surface water were believed to be raised principally from combustion of various petroleum products, industrial processes and transport output and their precipitation on surface water.
Polycyclic aromatic hydrocarbons (PAHs) were included in the priority pollutant list due to their toxic and carcinogenic nature. The concern about water contamination and the consequent human exposure have encouraged the development of new methods for
PAHs detection and removal.
PAHs, the real contaminants of petroleum matter, were detected in selected sites along Tigris River within Baghdad City in summer and winter time, using Shimadzu high performance liquid chromatography (HPLC) system.
Analysi

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Publication Date
Wed Jul 28 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization, and Biological Studies of New Complexes Derived from 2-(1H-Benzimidazol-2-yl) Aniline
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The Schiff base (E)-2-(((2-(1H-benzo[d]imidazol-2-yl) phenyl) imino) methyl)-4-methylphenol (Lb) ligand with some metals(II) ion such as; Co, Cu, Cd, and Hg, were synthesis and characterized by the mass and 1 HNMR spectrometry for ligand Schiff base, the fourier-transform infrared spectroscop (FTIR), UV- visible and the flame atomic absorption (AA) spectrum, the CHN analysis, and the chlorine content, in addition to measuring the magnetic sensitivity of the complexes. All the complexes had octahedral geometry. The bioactivity activity for compounds against; Rhizopodium, Staphylococcus aureus, and Escherichia coli showed different efficacy towards these microorganisms

Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Material Technical Engineering Department Performance by Staff Member and student in Technical College -Baghdad
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The research intent evaluates the performance of material technical department / Technical College -Baghdad.

The study depend on the descriptive analytical approach to determine and treating the variables to get data and information that related to study, the researchers depended on questionnaire designed for this purpose and contains eight main dimensions that’s are scientific reference , academy course, staff member , administrative system, physical facilities , student ,scientific research, graduate service , in addition each dimension  involved (5) items contacted with mean dimensions, which translate aspects of  performance evaluation, the questionnaire applied on two samples staff member

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Publication Date
Sat Jul 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Sustainable Urban Distribution of Educational Institutions and Population Density in Baghdad City Using Remote Sensing Techniques
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Abstract<p>Urban planning include the creation of strategies as well as the management of metro regions, municipalities, and cities. In this study, the importance of applications of remote sensing and GIS in urban planning will be studied. The distribution of educational destitution cases in cities will be considered. A study area (Baghdad city) will be adopted, and the spatial analysis of the distribution will be according to population densities. In this study, the focus was on the importance of the sustainable distribution of urban educational institutions and the spatial appropriateness of this distribution according to the study areas and the available information. Distribution maps were pr</p> ... Show More
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