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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
Sun Oct 01 2023
Journal Name
Rawal Medical Journal
Fixation of unstable intertrochanteric fractures with proximal femoral nailing: Supine position with traction table versus lateral decubitus position
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Objective: To compare two positioning approaches in the surgical treatment of unstable intertrochanteric femoral fractures fixed by proximal femoral nailing, the supine versus lateral decubitus position Methodology: This randomized prospective comparative study on 26 patients with unstable intertrochanteric fractures was carried out from January 2020 and June 2022. We randomly divided patients into two groups: group A (13 patients) were operated using the traction table in the supine position for implant insertion, and group B (13 patients) were operated using the lateral decubitus position. We compared both groups regarding the setup time, operative time, tip-to-apex distance, collodiaphyseal angle, time for fluoroscopic time expo

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Publication Date
Sat Feb 16 2013
Journal Name
European Chemical Bulletin Scopus
SYNTHESIS AND CHARACTERISATION OF 4-(4-NITROBENZENEAZO)- 3-AMINOBENZOIC ACID COMPLEXES WITH Y(III) AND La(III) IONS
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Coupling reaction of 4-nitroaniline with 3-aminobenzoic acid provided the corresponding bidentate azo ligand. The prepared ligand was identified by Microelemental Analysis, 1H-NMR, FT-IR, and UV-Vis spectroscopic techniques. Treatment of the prepared ligand with Y(III) and La(III) metal ions in 1:3 M:L ratio in aqueous ethanol at optimum pH yielded a series of neutral complexes with the general formula of [M(L)3]. The prepared complexes were characterized by flame atomic absorption, Elemental Analysis (C, H, N), FT-IR, and UV-Vis spectroscopic methods, as well as conductivity measurements. The nature of the complexes formed were studied following the mole ratio and continuous variation methods; Beer's law obeyed over a concentration range o

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Publication Date
Tue Sep 17 2013
Journal Name
International Journal Of Engineering And Innovative Technology (ijeit)
Study of Optical Properties (Linear and Nonlinear) and Structures for CdS Thin Film Preparation in Spray Pyrolysis Technique
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Publication Date
Wed Jun 03 2015
Journal Name
Baghdad
Synthesis, characterization and Antibacterial of 2, 3 Dihydrobenzo Thiazole -2- Carboxylic acid complexes with some selected Metal ions.
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Publication Date
Sat Nov 01 2014
Journal Name
Our Dermatology Online
Topical erythromycin-zinc acetate complex lotion versus topical erythromycin gel in treatment of mild to moderate acne vulgaris
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HR Al-Hamamy, KE Sharquie, AA Noaimi, WN Hussein, Our Dermatology Online, 2014 - Cited by 6

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Publication Date
Tue May 17 2016
Journal Name
Iosr Journal Of Nursing A Nd Health Science (iosr-jnhs)
Comparative Study of Abnormal Renal Function Tests and Liverfunction Tests in Type1 and Type2 Diabetes Mellitus in Iraq
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This study was planned to evaluate the renal function tests and liver function tests and it carried out in Al-Yarmouk hospital,Baghdad –Iraqin patients withtype 1 and type 2 diabetes mellitus by measuring(uric acid,urea and creatinine) ,Aspartate aminotransferase (AST) and Alanine aminotransferase (ALT). Seventy five individuals of Iraqi adults (male) were divided into three groups, 25 patients with type1 diabetes mellitus ,25 patients with type 2 diabetes mellitus and 25 normal individuals were taken as control group. The mean value of uric acid, urea and creatinine was higher significantly in patients thanin control group (P< 0.05),while the correlation(p< 0.01) between age ,creatinine in type 1 and between age and (Urea, Uric acid ,cr

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Detection of Helicobacter Pylori IgG and IgA , Serum Biomarkers CA19-9 and CEA in Patients with Gastrointestinal Diseases
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Gastrointestinal diseases and especially chronic gastritis are mainly induced by Helicobacter pylori infection, and provides the basis for gastric carcinogenesis and colorectal cancer. The study involved the detection of serum anti-H. pylori IgG and IgA antibody of  and some serum biomarkers ;CEA and CA19-9 in patients with gastrointestinal diseases. Fifty eight serum samples were collected from 25 males and 33 females .Peripheral venous blood was collected from each patient and sera obtained  by centrifugation. Serum anti-H. pylori IgG and IgA ,serum CEA and  CA19-9 were evaluated by enzyme-linked immunoadsorbent assays (ELISA).Forty eight serum samples were positive for IgG (82.7% ) divided int

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Publication Date
Wed Oct 04 2023
Journal Name
Environmental Progress &amp; Sustainable Energy
Removal of <scp>E133</scp> brilliant blue dye from artificial wastewater by electrocoagulation using cans waste as electrodes
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Abstract<p>Solid‐waste management, particularly of aluminum (Al), is a challenge that is being confronted around the world. Therefore, it is valuable to explore methods that can minimize the exploitation of natural assets, such as recycling. In this study, using hazardous Al waste as the main electrodes in the electrocoagulation (EC) process for dye removal from wastewater was discussed. The EC process is considered to be one of the most efficient, promising, and cost‐effective ways of handling various toxic effluents. The effect of current density (10, 20, and 30 mA/cm<sup>2</sup>), electrolyte concentration (1 and 2 g/L), and initial concentration of Brilliant Blue dye (15 and 30 mg/L) on </p> ... Show More
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Publication Date
Thu Sep 01 2016
Journal Name
Arabian Journal Of Geosciences
Assessment of interconnection between surface water and groundwater in Sawa Lake area, southern Iraq, using stable isotope technique
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Publication Date
Thu Aug 18 2022
Journal Name
Journal Of Interdisciplinary Mathematics
New subclasses for estimates coefficients of <i>m</i>-fold symmetric bi-univalent functions and Fekete-Szego problems
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