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jeasiq-837
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
Tue Dec 30 2014
Journal Name
College Of Islamic Sciences
Ignite the burn on those who did not sign          The divorce of the buoy                  For the mark Muhammad ibn al-Haj Hassan alani Kurdish (1111 - 1196 e)
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One of the Kurdish scholars who have research on the doctrinal issues of the author of this brief message that we are about to achieve; to bring it out better and in order to preserve the Islamic heritage, and revive what can be revived after being close to death by staying in libraries here and there, out of reach of hands, carrying dust Years of forgetting and marginalization, and this letter is the papers in the door of the divorce entitled his author "Iqdar al-dream for those who did not sign divorce commoner," and the name is evident the name, and the intention of the author through writing, where he wrote it to answer some of the knowledgeable among the public at the time So they decreed that there was no divorce from commoners D w

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Publication Date
Wed Apr 07 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology,
The Clinical Effect of Super Oxidized Water Mouthwash on The Periodontal Parameters (Plaque Index, Gingival Index And Bleeding on Probing) for Patients with Dental Biofilm Induced Gingivitis
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Publication Date
Fri Apr 27 2012
Journal Name
Al-qadisiyah Journal For Science
Synthesis and Characterization of azo Compound 5-(2-Benzoic acid azo)-8-hydroxy quinoline as Bidentate Ligand and It’s Complexeswith Co (II), Ni (II) and Cu (II) .
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Coupling reaction of 2-amino benzoic acid with the 8-hydroxy quinoline gave the azo ligand (H2L): 5-(2-benzoic acid azo )-8-hydroxy quinoline.Treatment of this ligand with some metal ions (CoII, NiII and CuII ) in ethanolic medium with a (1:2) (M:L) ratio yielded a series of neutral complexes with general Formula[M(HL)2],where: M=Co(II), Ni(II) and Cu(II), HL=anion azo ligand (-1).The prepared complexes were characterized using flame atomic absorption,FT-IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements.

Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of [Benzyl (2-hydroxy-1naphthylidene) hydrazine carbodithioate] and Its Metal Complexes With [Co(II), Ni(II), Cu(II), Zn(II), and Cd(II)] Ions
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   The formation of  Co(II), Ni(II), Cu(II), Zn(II), and Cd(II)-complexes (C1-C5) respectively was studied with new Schiff base ligand [benzyl(2-hydroxy-1-naphthalidene) hydrazine carbodithioate  derived from reaction of  2-hydroxy-1-naphthaldehyde and benzyl hydrazine carbodithioate. The suggested structures of the ligand and its complexes have been determined   by using C.H.N.S analyzer, thermal analysis, FT-IR, U.V-Visible, 1HNMR, 13CNMR , conductivity measurement , magnetic susceptibility and atomic absorption. According to these studies,  the ligand coordinates as  a tridentate with metal ions through nitrogen atom of azomethane , oxygen atom of  hydroxyl, and  sulfur atom of thione

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Levels of Glucose-6-phosphate Dehydrogenase in Type 1 Diabetes Mellitus patients with Nephropathy and Cardiovascular disease complication: Perry H. Saifullah|Saad M. Nida|Israa B. Raoof
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The aim of this study is to evaluate oxidative stress in diabetes mellitus (DM) Type1 by the measurement of Glucose-6-phosphate Dehydrogenase (G-6-PD), an enzyme expressed in human RBCs, is important in the generation of reduced glutathione which is the key product in oxidative stress controls. The Study was carried on 80 samples of blood and serum of National Diabetes Center (NDC). The study groups under fasting conditions and they divided as:20 samples of diabetes mellitus patients without complications and 20 samples of diabetes mellitus with cardiovascular (CV) complications and 20 samples of diabetes mellitus with Nephropathy (Neph) complications compared with 20 control group with average age (13-67) years.. The results sh

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measurement and accounting disclosure for small and medium-sized enterprises according to the International Financial Reporting Standard (SMEs) and its reflection on the fairness of financial statements.
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The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

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Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Engineering
Applying the WaterGEMS Software to Conduct a Comparison of the Darcy-Weisbach and Hazen-Williams Equations for Calculating the Frictional Head Loss in a Selected Pipe Network
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Darcy-Weisbach (D-W) is a typical resistance equation in pressured flow; however, some academics and engineers prefer Hazen-Williams (H-W) for assessing water distribution networks. The main difference is that the (D-W) friction factor changes with the Reynolds number, while the (H-W) coefficient is a constant value for a certain material. This study uses WaterGEMS CONNECT Edition update 1 to find an empirical relation between the (H-W) and (H-W) equations for two 400 mm and 500 mm pipe systems. The hydraulic model was done, and two scenarios were applied by changing the (H-W) coefficient to show the difference in results of head loss. The results showed a strong relationship between both equations with correlation coefficients of 0.999,

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Applications of the Finite Operator〖 〗_3 E_2 (■(q^(-N),a,b@c,d);q,-fθ) for the Polynomials B_n (a,b,c,d,f,x,y|q)
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     In this work,   polynomials  and the finite q-exponential operator  are constructed. The operator  is used to combine an operator proof of the generating function with its extension, Mehler's formula with its extension and Roger's formula for the polynomials . The generating function with its extension,  Mehler's formula with its extension and Rogers formula for Al-Salam-Carlitz polynomials  are deduced by giving special values to polynomials .

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
The designed housing projects as an alternative for the informal building and their impact in addressing the heterogeneity of the urban escape in the built residential areas
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The phenomenon of informal building Spread recently in Iraqi residential areas, in general, and in Baghdad, in particular, due to the urgent housing need, on the one hand, and lack of commitment to building controls, on the other hand, to highlight the phenomenon of uncommitted building to controls and housing governing legislation in Iraq, leading to heterogeneity in both building densities and plot areas, and disorder in the urban fabric and urban escape of those areas. Research problem identified as the absence of a clear vision about the General aspects of the phenomenon of informal building in residential street scene, and the role of designed housing projects as a substitute for informal building in built residential areas. The des

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Publication Date
Thu Feb 27 2020
Journal Name
Iraqi Journal Of Science
Synthesis and Antimicrobial Studies of New [Tetrakis (1, 2, 4-Triazole / 1, 3, 4-Oxadiazole / 1, 3, 4-Thiadiazole] [Bis-(Benzene-1, 3, 5-Triyl)] Dioxymethylene Compounds
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     Synthesis of new heterocyclic compounds containing four five-membered rings together was the main goal of this work. The new derivatives of [tetrakis (1,2,4-triazole /1,3,4-thiadiazole /1,3,4-oxadiazole][bis-(benzene-1,3,5-triyl)] dioxymethylene A7-A18 were synthesized by the reaction of [bis-(dimethyl 5-yl-isophthalate)] dioxymethylene compound A1 which was previously prepared from the reaction of 1,2-dibromomethan and dimethyl 5-hydroxyisophthalate, then treated with hydrazine hydrate to yield the corresponding acid hydrazide A2. In the next step, compound A2 was refluxed with 4-substituted isothiocyanate to give substituted thiosemicarbazides A3-A6. The treatment of the latter compounds in basic medium of 2M o

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