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Rooting Governance and its Legal Nature
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Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Reaction of Thiols with formaldehyde in Presnce of succinimid and Reduction of Phenyl Tetrazole Derivative with Hydrogen and Borohydraide
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One of most the important compounds which have active hydrogen (substrate) is the thiols which used in a wide field in preparation of Mannich bases . A large number of Mannich bases have been prepared as a biologically active compound (pharmaceutical, pesticides, bactericidal, fungicidal and tuberculostatic) and in order to correlate their structure and reactivity with their pharmacological activity such as . It has been reported that the reaction is easily proceeded by using primary and secondary amine beside formaldehyde. But when we tried the reaction of thiols as substrate and formaldehyde and succinimide instead of amine, the reaction did not proceed to give Mannich base but product were methylenene – bis – sulfide . Mann

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Study of Doppler broadening Compton scattering and cross section determination for the elements Fe, Zn, Ag, Au and Hg
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To assess the contribution of Doppler broadening and examine the
Compton profile, the Compton energy absorption cross sections are
measured and calculated using formulas based on a relativistic
impulse approximation. The Compton energy-absorption cross
sections are evaluated for different elements (Fe, Zn, Ag, Au and Hg)
and for a photon energy range (1 - 100 keV). With using these crosssections,
the Compton component of the mass–energy absorption
coefficient was derived, where the electron momentum prior to the
scattering event caused a Doppler broadening of the Compton line.
Also, the momentum resolution function was evaluated in terms of
incident and scattered photon energy and scattering angle. The res

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Publication Date
Mon Nov 01 2021
Journal Name
Water Research
Fate and removal of silver nanoparticles during sludge conditioning and their impact on soil health after simulated land application
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Publication Date
Thu May 11 2023
Journal Name
Engineering Applications Of Computational Fluid Mechanics
Photovoltaic-thermal system combined with wavy tubes, twisted tape inserts and a novel coolant fluid: energy and exergy analysis
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To create a highly efficient photovoltaic-thermal (PV-T) system and maximise the energy and exergy efficiency, this study aims to propose an innovative configuration of a PV-T system comprising wavy tubes with twisted-tape inserts. Following the validation of a numerical model, a parametric study has been conducted to assess the geometrical effects of twisted tape and wavy tubes, as well as the coolant fluid type and velocity, on the overall performance of a PV-T system, located in Shiraz, Iran. It is found that employing twisted tape improves the energy and exergy efficiency by approx. 6.3%. The best configuration yields 12.4% and 16.8% increase in energy and exergy efficiency compared to conventional PV systems. This is achieved at 15% vo

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
The Effect of Ceramic Coating on Performance and Emission of Diesel Engine Operated on Diesel Fuel and Biodiesel Blends
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In this work, the effect of ceramic coating on performance, exhaust gas temperature and gases emissions of diesel engine operated on diesel fuel and biodiesel blends was investigated. A conventional four stroke, direct injected, single cylinder, diesel engine was tested at constant speed and at different load conditions using diesel fuel and biodiesel blends. The inlet and exhaust valves, the head of piston and cylinder head of the engine were coated by ceramic materials. Ceramic layers were made of (210-240) μm of Al2O3 and (30-60) μm of 4NiCr5Al as a bond coat for inlet and exhaust valves and (350-400) μm of YSZ and (50-100) μm of 4NiCr5Al as a bond coat for head of piston and (280-320) μm of Sic and (40-80) μm of 4NiCr5Al as a b

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
The Relationship between Social Anxiety and Mindfulness In Iraqi Women Living In Iraq And The UK; A Comparison Study
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The continuous pressure of work and daily life and the increasing financial and social stress that Iraqi women are experiencing (both inside and outside Iraq) is one of the main causes of anxiety, particularly in those of working class women. This group of women carry the burden of carrying out multiple roles and responsibilities at the same time. All this collectively make them more prone to developing anxiety compared to men. In addition, the physiological and psychological nature of women, as females, on top of the other roles in life, like being a wife or mother or daughter or sister, all add extra pressure on women especially for those who are considered as productive working individuals in the society. In order to study the relatio

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Publication Date
Sat Jul 28 2018
Journal Name
Journal Of Engineering
Evaluation Microstructure and the Mechanical Properties of Composite Material for Al-Matrix Reinforced by Ceramic Materials (Sic And Al2O3)
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In this investigation, the mechanical properties and microstructure of Metal Matrix Composites (MMCs) of Al.6061 alloy reinforced by ceramic materials SiC and Al2O3 with different additive percentages 2.5, 5, 7.5, and 10 wt.% for the particle size of 53 µm are studied. Metal matrix composites were prepared by stir casting using vortex technique and then treated thermally by solution heat treatment at 530 0C for 1 hr. and followed by aging at 175 0C with different periods. Mechanical tests were done for the samples before and after heat treatment, such as impact test, hardness test, and tensile test. Also, the microstructure of the metal matrix composites was examine

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Publication Date
Mon Oct 16 2023
Journal Name
F1000research
Assessment of general population knowledge, attitude, and practice on safe unused and expired drugs disposal: a cross-sectional study
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Background The appropriate disposal of medication is a well-recognized issue that has convened growing recognition in several contexts. Insufficient awareness relating to appropriate methods for the disposal of unneeded medicine may result in notable consequences. The current research was conducted among the public in Iraq with the aim of examining their knowledge, attitude, and practices regarding the proper disposal of unused and expired medicines. Methods The present study used an observational cross-sectional design that was community-based. The data were obtained from using an online questionnaire. The study sample included people of diverse genders, regardless of their race or occupational status. The study mandated that all pa

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Comparative Reliability Analysis between Horizontal-Vertical-Diagonal Code and Code with Crosstalk Avoidance and Error Correction for NoC Interconnects
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Ensuring reliable data transmission in Network on Chip (NoC) is one of the most challenging tasks, especially in noisy environments. As crosstalk, interference, and radiation were increased with manufacturers' increasing tendency to reduce the area, increase the frequencies, and reduce the voltages.  So many Error Control Codes (ECC) were proposed with different error detection and correction capacities and various degrees of complexity. Code with Crosstalk Avoidance and Error Correction (CCAEC) for network-on-chip interconnects uses simple parity check bits as the main technique to get high error correction capacity. Per this work, this coding scheme corrects up to 12 random errors, representing a high correction capac

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Silver Nanoparticles and their Role in Gene Expression of Motility Gene motB and Repression of AI-2-Controlled Gene
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Antibiotic resistance is the capability of the strains to resist or protect themselves from the effects of an antibiotic. Such a resistance towards the current antimicrobials leads to the search of novel antimicrobials. Nanotechnology has been promising in different field of science and among it is the use of nanoparticles as antibacterial agents. The gastrointestinal tract seems to be the primary reservoir of uropathogenic E.coli (UPEC) in humans. UPEC strains harbour the urinary tract and cause urinary tract infection. They cause serious ailments in terms of humans. They develop resistance and increase their virulence by forming biofilms. They also show a remarkable locomotory movement with the aid of autoinducer controlled ge

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