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Adopting opportunity cost as a tool to increase tax revenue: Applied research in the General Tax Authority - Companies Division
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This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with the number of those companies in Iraq and the amount of their capital, and at the same time motivating and encouraging limited companies that do not have any economic activity to search for alternative opportunities to invest their capital and turn their losses into profits.

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Ant Colony Optimization Algorithm for Design of Distribution System with Practical Application
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The Ant System Algorithm (ASA) is a member of the ant colony algorithms family in swarm intelligence methods (part of the Artificial Intelligence field), which is based on the behavior of ants seeking a path and a source of food in their colonies. The aim of This algorithm is to search for an optimal solution for Combinational Optimization Problems (COP) for which is extremely difficult to find solution using the classical methods like linear and non-linear programming methods. 

The Ant System Algorithm was used in the management of water resources field in Iraq, specifically for Haditha dam which is one of the most important dams in Iraq. The target is to find out an efficient management system for

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Publication Date
Mon Mar 01 2004
Journal Name
Al-academy
تقييم قابلية اداء متطلبات العمل للعاملين في الصناعة باستخدام طريقة القصور الذاتي
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تقييم قابلية اداء متطلبات العمل للعاملين في الصناعة باستخدام طريقة القصور الذاتي

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Publication Date
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
Permeability of Radicular Dentine after Using Different Irrigant Activation Techniques Including Photo Induce Photoacoustic Streaming Technique
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Background: preparation of root canals is an important step in root canal treatment. Mechanical instrumentation of root canals cause an irregular layer of debris, known as the smear layer. As a result, several studies reported that preferring the removal of the smear layer. Objective: To study the influence of the energy (100 mJ) of Erbium, Chromium: Yttrium Scandium Gallium Garnet (Er,Cr:YSGG) laser at short pulse duration (60 μs)  on smear layer removal of apical third after using Photon induced photoacoustic streaming technique. Materials and methods: Eighteen straight single-rooted mandibular premolars were used. The roots length were uniform to 14mm from the anatomic apex and

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
التوجه التصميمي وأثره في تعريف نقطة الحد الاقتصادي لكلفة بناء الوحدة السكنية
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Publication Date
Tue Jan 05 2010
Journal Name
Political Sciences Journal
الجمود المؤسسي واثره في فشل التنمية السياسية : محاولة من اجل بناء مفهوم
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الجمود المؤسسي واثره في فشل التنمية السياسية : محاولة من اجل بناء مفهوم 

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Clients’ Satisfaction towards Primary Health Care Centers Services at Baghdad City
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Objective: To evaluate the client's satisfaction about the services provided in primary health care centers in the
city of Baghdad and its impact on the improvement of services.
Methodology: A simple random sample consisting of (200) clients to primary health care centers in the city of
Baghdad, (15-20) clients for each center using a questionnaire to evaluate the client's satisfaction for the service
and the use of the direct method of interview, which lasts for (6-10) minutes.
Results: Results of the study show that the number of men visits to primary health care centers, fewer women
This indicates that the most important responsibilities of family members and private health care is the
responsibility of women than

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Performance Evaluation of Intrusion Detection System using Selected Features and Machine Learning Classifiers
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Some of the main challenges in developing an effective network-based intrusion detection system (IDS) include analyzing large network traffic volumes and realizing the decision boundaries between normal and abnormal behaviors. Deploying feature selection together with efficient classifiers in the detection system can overcome these problems.  Feature selection finds the most relevant features, thus reduces the dimensionality and complexity to analyze the network traffic.  Moreover, using the most relevant features to build the predictive model, reduces the complexity of the developed model, thus reducing the building classifier model time and consequently improves the detection performance.  In this study, two different sets of select

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
أجـــــوبة الحافظ محمد البرزالي على سؤالات العز ابن الحاجب في الجرح والتعديل
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ملخص البحث بالعربي

عنوان البحث : أجـــــوبة الحافظ محمد البرزالي على سؤالات العز ابن الحاجب في الجرح والتعديل

يهدف البحث : إلى جمع أجوبة الحافظ أبي عبدالله محمد البرزالي في الجرح والتعديل، ودراستها.

يتكون البحث من : مقدمة، وتمهيد، نص السؤالات، وخاتمة، وفهارس.

المقدمة : تسمية الموضوع، وسبب اختياره، وأهميته .

والتميهد : ترجمة مختصرة للحافظ أبي عبدالله البرزالي، والتعريف بأجوبة الحافظ الب

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Publication Date
Sun Jun 07 2020
Journal Name
مجلة دراسات دولية
دور السياسة الخارجية العراقية في تفعيل الاداء الدبلوماسي لمرحلة مابعد العام 2003
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ان مرتكزات السياسة الخارجية العراقية لمرحلة ما بعد العام 2003 قد عكست توجهات ايجابية قادت الى صياغة مجموعة من الرؤى والتصورات الاستراتيجية الجديدة التي افضت الى اعتماد وتوظيف الوسائل والقنوات الدبلوماسية بوصفها وسائل فعالة وبطريقة متكاملة ومتوازنة من اجل تعزيز مستويات الاداء الفعلي وتحقيق جميع الاهداف المستقبلية للسياسة الخارجية العراقية في ضوء صياغة معادلة مفادها: تدعيم وترصين اداء مؤسسات صنع السياسة ال

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Publication Date
Thu Oct 25 2018
Journal Name
وقائع مؤتمر
تطبيقات انماط قيادة التعقيد في المؤسسات المستندة على المعرفة (التعليم العالي انموذجاً)
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