Preferred Language
Articles
/
jpgiafs-108
Tax Exemptions and their impact in reducing the phenomenon of tax evasion: A field study
...Show More Authors

The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reached a number of important results, that tax exemptions have an active role in reducing the tax evasion phenomenon, as well as that tax exemptions lead to the achievement of tax justice among taxpayers by taking into account their personal and family circumstances.

Crossref
View Publication
Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of merger in creating differences in the profitability of companies Analytical research between a sample of subsidiaries to the Iraqi Ministry of Industry and Minerals
...Show More Authors

The research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The f

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Synthesis of Ag/Au (core/shell) nanoparticles by laser ablation in liquid and study of their toxicity on blood human components
...Show More Authors
Abstract<p>Q-switch Nd: YAG laser of wavelengths 235nm and 1,460nm with energy in the range 0.2 J to 1J and 1Hz repetition rate was employed to synthesis Ag/Au (core/shell) nanoparticles (NPs) using pulse laser ablation in water. In this synthesis, initially the silver nano-colloid prepared via ablation target, this ablation related to Au target at various energies to creat Ag/Au NPs. Surface Plasmon Resonance (SPR), surface morphology and average particle size identified employing: UV-visible spectrophotometer, scanning electron microscopy (SEM) and transmission electron microscopy (TEM). The absorbance spectra of Ag NPs and Ag/Au NPs showed sharp and single peaks around 400nm and 410nm, respec</p> ... Show More
View Publication
Scopus (62)
Crossref (41)
Scopus Crossref
Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of L-carnitine, Multivitamins and their Combination in the Treatment of Idiopathic Male Infertility
...Show More Authors

The aim of the present study is to investigate and compare the efficacy of L-carnitine, multivitamins and their combination therapies on semen characteristics in idiopathic male infertility. Idiophathic infertile patients were randomly divided into three groups who had received three different treatment regimens for three months: group A (45 patients) has received 2 grams daily of L-carnitine alone; group B (55 patients) had received the combination of  L-carnitine (2 grams daily) plus one tablet daily of multivitamins (Stresstabs®); and group C (29 patients) had received one tablet daily of multivitamins alone. The study was started on 1/11/2009 and completed on 31/3/2010 and performed at Rizgari Teaching Hospital in

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Social Support and Its Relationship to Psychological Rigidity in a Sample of Breast Cancer Patients In the Ramallah and Al-Bireh Governorate
...Show More Authors

This study aims to identify the impact of social support on breast cancer patients’ psychological rigidity using a sample in Ramallah and al-Bireh. A descriptive correlative approach was adopted to fulfill the goals of the study and a questionnaire consisted of two criteria: social support and psychological rigidity, which was adopted as a tool for data collection for the study. In order to achieve the goals of the study, the researcher selected a convenient sample that consisted of 123 female breast cancer patients in Ramallah and al-Bireh. This sample represented 50% of the original patient population. The study showed that the average estimated percentage of social support and psychological rigidity for women with breast cancer, in

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 15 2018
Journal Name
Al-khwarizmi Engineering Journal
Study the Dissociation Enthalpies for R134a Clathrate Hydrate in Binary and Ternary Systems
...Show More Authors

In the present work the clathrate hydrate dissociation enthalpies of refrigerant R134a+ water system, and R134a + water + salt system were determined. The heat of dissociation of three types of aqueous salts solutions of NaCl, KBr and NaF at three concentrations (0.09, 0.17and 0.26) mol·kg−1 for each salt type, were enthalpy measured. The Clapeyron equation was used tocalculate heat of dissociation of experimental data for binary and ternary system.In order to find the effect of compressibility factor on heat dissociation enthalpy, the study was conducted by using equation of state proposed by Peng and Robinson Stryjek-Vera (PRSV). The obtained results of dissociation enthalpy for binary system were (143.8) kJ.mol-1

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed May 24 2023
Journal Name
College Of Islamic Sciences
plural noun in Arabic Grammatical study
...Show More Authors

This is a research that deals with one of the topics of Arabic grammar, namely, the plural noun, and it is not hidden from the students the importance of grammatical topics in preserving the tongue from melody, and what it has of fundamental importance in knowing the graphic miracles of the Qur’an, and I called this research:

(plural noun in Arabic a grammatical study)

View Publication Preview PDF
Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Gravity Field Interpretation for Major Fault Depth Detection in a Region Located SW- Qa’im / Iraq
...Show More Authors

This research deals with the qualitative and quantitative interpretation of Bouguer gravity anomaly data for a region located to the SW of Qa’im City within Anbar province by using 2D- mapping methods. The gravity residual field obtained graphically by subtracting the Regional Gravity values from the values of the total Bouguer anomaly. The residual gravity field processed in order to reduce noise by applying the gradient operator and 1st directional derivatives filtering. This was helpful in assigning the locations of sudden variation in Gravity values. Such variations may be produced by subsurface faults, fractures, cavities or subsurface facies lateral variations limits. A major fault was predicted to extend with the direction NE-

... Show More
View Publication Preview PDF
Scopus (6)
Scopus Crossref
Publication Date
Sat Dec 10 2022
Journal Name
مجلة دراسات تربوية
تحديات التحول الرقمي وبناء المعرفة في المؤسسة التربوية دراسة ميدانية في وزارة التربية
...Show More Authors

The study used analytical and descriptive methodology in ministry of education and educational institutions in Baghdad. While the digital transformation was studied as independent variable with four dimensions, knowledge creation on the other hand was examined as dependent variable with five dimensions .The study aims to unearth the digital transformation and its reflections on knowledge creation as well as to identify the digital roles of educational institutions. Furthermore, the study sought to identify the reflections of digital transformation in the education system, particularly the ministry of education.

View Publication
Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر معايير الخصائص للمدقق الداخلي في تحقيق المسائلة: دراسة ميدانية في البنك العربي
...Show More Authors

The research aims at introducing international standards of internal auditing standards, including properties, performance, and special focus on the role of internal auditors abide by the standards of properties in achieving better accountability of the various actors in the Arab Bank and its branches in Jordan. The researcher to gather information on the questionnaire that was designed in accordance with the pivotal first measure the degree of compliance with the standards of properties and the second measures the following criteria for properties to achieve accountability is through the use of statistical methods to researcher concluded that 42.5% of the changes to achieve accountability back to the standard features and more standards

... Show More
View Publication Preview PDF
Publication Date
Thu May 01 2025
Journal Name
Al–bahith Al–a'alami
Persuasive Sentimental Method in the Electronic Newspapers of Terrorist Organizations - A research drawn from a Master Degree thesis
...Show More Authors

The paper probes into minute identification of the data of the methods followed in the electronic newspapers that aim to promote terrorist organizations like Al Qaeda and ISIS to draw emotional empathy and sympathy with them.
The paper aims at identifying:
How emotional empathy was utilized by terrorists in E-newspapers.
How useful utilizing emotional empathy was in attracting supporters. The sample that is used in the paper is based on the opening articles of E-newspapers that propagate Al Qaeda and ISIS, e.g. (Sawtu el jihad) “The Sound of Fighting in the Name of God”, (Mua’skar el Battar wal Shamikha wal Khansaa) “Camps of Al Battar, Shamika, and Khansaa”, “Inspire” and (Thurwatu el Sanam, Dabiq, and Rumiyah)

... Show More
View Publication Preview PDF
Crossref (1)
Crossref