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STUDY OF IRAQI TAX PERFORMANCE SINCE FROM (1995-2010)
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 The existence of the tax Coupled with the existence of the power of the political   Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and  it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraqi economy because of the linkage of the oil  prices with the foreign monetary system and it is influenced by it, which makes Iraq's economy depends on a single supplier to receive its revenue and thus it can be subject to the fluctuations that could take place in the international arena especially since  Iraq was exposed to irregular conditions resulted from the economic blockade and the events of 2003 and the subsequent changes follow.

   For the purpose of  facilating  the task of the study,It is divided into two periods. The first one was between  1995-2002,and the second one was represented between 2003-2010 and the researcher too. into consideration the knowledge of taxes and the indicatoes of tax performauce which were represented by the tax capacity, tax burden, And tax enderavos and then presenting some procedures which participate in attaining the success of tax system and making it more effective. The researcher reached some conclusions and recomemandations which was the most impostant one of them the hard circumstances that Iraq suffered during the period of study(1995-2010) that had its economical, social and political effects on Iraq which influcnce negatively on the gains of the tax and on the efficiency of the tax performance in iraq.   The most important  recommendation . was since the Iraqi economic enjoyed an  increase in its natural resources but it was one-sided sector which made it suffering from the fluctuations and crises so it must allempt to reduce the dependence of the Iraqi budget on the revenues of oil and trying to diverse its revenuse through the increase of tax incomes and activating them because the oil is not lasting resource and we must keep it to the coming generations.

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Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Surface Characterization of PEKK Modified by stron-tium –hydroxyapatite coating as implant material Via the magnetron sputtering Deposition technique
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Background: The best material for dental implants is polyetherketoneketone (PEKK). However, this substance is neither osteoinductive nor osteoconductive, preventing direct bone apposition. Modifying the PEKK with bioactive elements like strontium hydroxyapatite is one method to overcome this (Sr-HA). Due to the technique's capacity to provide better control over the coating's properties, RF magnetron sputtering has been found to be a particularly useful technique for deposition.

Materials and methods : With specific sputtering conditions, the RF magnetron technique was employed to provide a homogeneous and thin coating on Polyetherketoneketone substrates.. the coatings were characterized by Contact angle, adhesion test, X-ray dif

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
Investigation the Optimum Combined Dosages of Date Seeds Powder as Natural Coagulant with Chemical Coagulants in Domestic Wastewater Pretreatment
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The pretreatment process can be considered one of the important processes in wastewater treatment, especially coagulation process to decrease the strength of many pollutants. This paper focused on using powdered date seeds as natural coagulant in addition to chemical coagulants (alum and ferric chloride) to find the optimum dosage of each coagulant that makes efficient removal of turbidity and chemical oxygen demand (COD) from domestic wastewater as a pretreatment process, then finding the optimum combined dosages of date seeds with alum, date seeds with ferric chloride that make efficient removal for both pollutants. Concerning turbidity, the optimum dosage for date seeds, alum and ferric chloride were 40 mg/l (79%), 70

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Publication Date
Tue Jul 01 2025
Journal Name
Nigerian Postgraduate Medical Journal
The Effectiveness of Deep Breathing Exercise Training Program in Reducing Discomfort Symptoms amongst Undergoing Haemodialysis: A Randomised Controlled Trial
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Background:

Chronic kidney disease is one of the leading public health problems that affect millions of women and men worldwide.

Aims:

This study aims to examine the effect of deep breathing to reduce discomfort amongst patient undergoing haemodialysis (HD).

Materials and Methods:

This randomised controlled experimental study was conducted consisted of 108 patients (54 in each group) who undergoing HD in hospitalised adults’ patients between November 2024 an

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Publication Date
Wed Jun 01 2022
Journal Name
Iraqi Journal Of Veterinary Sciences
Histological and histochemical observations of the prostate gland at resting and stimulating status in adult local Dog (Canis familiaris)
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Publication Date
Tue May 07 2019
Journal Name
Proteomics
Proteomic Analysis of Stromal and Epithelial Cell Communications in Human Endometrial Cancer Using a Unique 3D Co‐Culture Model
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Abstract<p>Epithelial and stromal communications are essential for normal uterine functions and their dysregulation contributes to the pathogenesis of many diseases including infertility, endometriosis, and cancer. Although many studies have highlighted the advantages of culturing cells in 3D compared to the conventional 2D culture system, one of the major limitations of these systems is the lack of incorporation of cells from non‐epithelial lineages. In an effort to develop a culture system incorporating both stromal and epithelial cells, 3D endometrial cancer spheroids are developed by co‐culturing endometrial stromal cells with cancerous epithelial cells. The spheroids developed by this method are phenot</p> ... Show More
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Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Applied Spectroscopy
Spectrophotometric Method for the Determination of Naphazoline Nitrate in Bulk and Pharmaceutical Preparations by Using 1,2-Naphthoquinone-4-Sulfonate
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A simple, accurate, and cost-efficient UV-Visible spectrophotometric method has been developed for the determination of naphazoline nitrate (NPZ) in pure and pharmaceutical formulations. The suggested method was based on the nucleophilic substitution reaction of NPZ with 1,2-naphthoquinone-4-sulfonate sodium salt in alkaline medium at 80°C to form an orange/red-colored product of maximum absorption (λmax) at 483 nm. The stoichiometry of the reaction was determined via Job's method and limiting logarithmic method, and the mechanism of the reaction was postulated. Under the optimal conditions of the reaction, Beerʼs law was obeyed within the concentration range 0.5–50 μg/mL, the molar absorptivity value (ε) was 5766.5 L × mol–1 × c

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Publication Date
Thu Jun 11 2020
Journal Name
American Journal Of Infectious Diseases
Prevalence of Urinary Tract Infections and Associated Risk Factors Among Patients Attending Medical City Hospital in Baghdad City, Iraq
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Abstract: Urinary Tract Infections (UTIs) are the most common bacterial infection in humans and a major cause of morbidity and they are the most common cause of hospital visits worldwide. Proper knowledge in identifying factors associated with urinary tract infection may allow the intervention to easily control of the disease in a timely manner. Therefore, the purpose of the study is determining the prevalence of UTI, diagnosis of causative bacterial agents and identifying the factors associated to the urinary tract infection among patients attending Medical City Hospital in Baghdad, Iraq. A total of 237, morning mid-stream urine samples were collected aseptically and the samples were diagnosed according to the standard methods. I

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Publication Date
Sat Jan 01 2022
Journal Name
Arab Journal For Plant Protection
Toxicity Stress of the Durah Power Plant Ash and its Effect on the Alga Chlorococcum humicola (Naeg) Rabenhorst 1868
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Al-Naymi, N.A.Sh., H.A.S. AL-Nuaimi and M.R. Nashaat. 2022. Toxicity Stress of the Durah Power Plant Ash and its Effect on the Alga Chlorococcum humicola (Naeg) Rabenhorst 1868. Arab Journal of Plant Protection, 40(2): 188-192. https://doi.org/10.22268/AJPP-040.2.188192 This study illustrates the acute toxic effect of ash released from Durah power plant (DPP) on the biology of the phytoplankton species Chlorococcum humicola in Iraq. The results showed that the median lethal concentration for killing 50% of the Alga population (LC50) was 0.15 and 0.13 ppt (parts per thousand) for 24 and 48 hours exposure to crude ash concentrations, respectively. In contrast, no LC50 value was recorded for 72 and 96 hrs after exposure. The reduction

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Influence of Chlorhexidine Diacetate Salt Incorporation Into Soft Denture Lining Material on Its Antifungal And Some Mechanical Properties
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Background: One of the most common problem associated with the used of soft denture lining material is microorganisms and fungal growth especially Candida albicans, which can result in chronic mucosal inflammation. The aim of this study was to evaluate the influence of chlorhexidine diacetate (CDA) salt Incorporation into soft denture lining material on antifungal activity; against Candida albicans, and the amount of chlorhexidine di-acetate salt leached out of soft liner/CDA composite. Furthermore, evaluate shear bond strength and hardness after CDA addition to soft liner Materials and methods: chlorhexidine diacetate salt was added to soft denture lining material at four different concentrations (0.05%, 0.1% and 0.2% by weight). Four hund

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Publication Date
Sun Jan 15 2012
Journal Name
Talanta
Molecularly imprinted polymer as sorbent in micro-solid phase extraction of ochratoxin A in coffee, grape juice and urine
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A simple, environmental friendly and selective sample preparation technique employing porous membrane protected micro-solid phase extraction (μ-SPE) loaded with molecularly imprinted polymer (MIP) for the determination of ochratoxin A (OTA) is described. After the extraction, the analyte was desorbed using ultrasonication and was analyzed using high performance liquid chromatography. Under the optimized conditions, the detection limits of OTA for coffee, grape juice and urine were 0.06 ng g−1, 0.02 and 0.02 ng mL−1, respectively while the quantification limits were 0.19 ng g−1, 0.06 and 0.08 ng mL−1, respectively. The recoveries of OTA from coffee spiked at 1, 25 and 50 ng g−1, grape juice and urine samples at 1, 25 and 50 ng mL

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