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The effect of progressive income tax on inflation in Iraq for the period from 1995 to 2020 : applied research
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                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to absorb the cash surplus. Therefore, the research problem was an attempt to answer the following question And during the research period from 1995 to 2020: _ Do progressive income taxes affect inflation rates? In order to achieve the aim of the research, a descriptive-inductive method was chosen in presenting the theoretical foundations, while on the applied side, the analytical and quantitative approach was used to analyze the financial data obtained from the General Authority for Taxes and the Ministry of Planning.

                 The researcher reached a set of conclusions, the most important of which are:

 1- The inflation rate began to rise significantly in Iraq in the nineties, especially after the decisions of economic sanctions, and the inflation recorded a remarkable increase, reaching its highest rate in 1995, then the rate decreased in 1996 after Iraq’s agreement with the United Nations (oil for food and medicine) and the problem of inflation increased after the events of 2003, due to the cessation of productive institutions from work and the imbalance between the economic sectors.

 2- The inflation rate decreased in 2009, reaching 2.8%, due to the coordinated measures between monetary and fiscal policy in order to achieve economic stability and eliminate inflation and recession.

 3- According to the results of the functions that appeared in the statistical analysis: Income tax had no significant effect on inflation, which indicates that the imposition of income tax is not considered a solution to this economic problem (inflation).

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Geological Journal
Sedimentological and Heavy Metals Characteristics of Streets Dust in some Areas East of Baghdad for 2020
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Road-side dust samples were collected during August in 2020 from selected areas of, Al-Rusafa, Baghdad, Iraq. A sedimentological and mineralogical analysis of street dust was conducted. Three areas were selected to study street dusts which are Al-Baladitat, Al-Obaidi and Ziona. The laboratory analyses were done in the Department of Geology, College of Science, University of Baghdad. The heavy metal contents were determined in the roadside dust using XRF Method. It was found that the dust is of muddy texture, and is believed to be transmitted with the various storms blowing on Baghdad or by the wheels of Cars. The results of mineralogical investigation revealed that the dust samples composed of quartz, feldspar, calcite, gypsum and s

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Publication Date
Wed Oct 25 2023
Journal Name
College Of Islamic Sciences
The effect of fainting on a person’s behavior in (worship)
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The Messengers and the Imam of the God-fearing, Muhammad is God, his family, and all of his companions. As for what comes after... Fainting is one of the involuntary symptoms and states that occur to a person when carrying out his life’s tasks suddenly due to his loss of sense and movement, so he loses consciousness for a period of time that is short or may be long, and the person is held accountable and responsible for every moment of his life. He is required to perform duties specified by Sharia law, such as prayer, fasting, and Hajj...and fainting prevents him from performing these actions. We must consider the opinions of jurists and know the legal implications resulting from it. It was said that a person has a capacity that enable

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Proposed model for the work of audit committees in the public sector and its interaction with the Federal Board of Supreme Audit to reduce the incidents of fraud
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This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

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Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
THE EFFECT OF RAMADI SEWAGE TREATMENT PLANT ON THE PHYTOPLANKTON AND SOME PHYSICO – CHEMICAL CHARACTERS IN EUPHRATES RIVER , IRAQ
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Four localities were selected in Euphrates River and Ramadi sewage treatment plant to collect water samples monthly during the period between October 2001 to July 2002 . Total cell count of phytoplankton and its physico- chemical concentrations were determined . The study aimed to demonstrate the effect of Ramadi sewage treatment plant on Euhprates River . It is concluded that the sewage had an dilution effect for the total hardness , total alkalinity , electrical conductivity and salinity of Euphrates River , but it is also caused in the presence of a contaminated area . This was cleared from the depletion of dissolved oxygen and high values of biological oxygen demand with lower valuse of pH in this area . The water of Euphrates

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Promoting Clinical Breast Examination as A screening Tool for Breast Cancer in Iraq
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Breast cancer constitutes about one fourth of the registered cancer cases among the Iraqi population (1)
and it is the leading cause of death among Iraqi women (2)
. Each year more women are exposed to the vicious
ramifications of this disease which include death if left unmanaged or the negative sequels that they would
experience, cosmetically and psychologically, after exposure to radical mastectomy.
The World Health Organization (WHO) documented that early detection and screening, when coped
with adequate therapy, could offer a reduction in breast cancer mortality; displaying that the low survival rates
in less developed countries, including Iraq, is mainly attributed to the lack of early detection programs couple

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Publication Date
Fri Jun 14 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Myxobolus Infections of the Cyprinid Fishes from Lesser Zab and Greater Zab Rivers, North of Iraq with the Record of Seven Species of Myxobolus for the First Time in Iraq
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 A total of 1453 freshwater fishes, belonging to 14 species of the
family Cyprinidae was collected from Lesser Zab and Greater Zab
rivers in north of Iraq during the period from November 2000 to the
end of November 2001. The inspection of skin, gills and different
internal organs revealed the infection of these fishes with a total of 14
species of Myxobolus which included seven species that represented
their first record in Iraq. These species included M. bulbocordis from
both Barbus sharpeyi and Chondrostoma regium; M. karuni from B
grypus; M. mesopotamiae from B. luteus; M. molnári from B
esocinus; M. pcrsicus from both B. grypus and Cyprinion macrostomum;
M.  Shaagani from both B. b

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of strategic alignment on the reputation of the organization
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The current study aims to determine the extent of SOMO's interest in strategic alignment operations and whether this interest is sufficient to be reflected in enhancing its organizational reputation. The field of research was in the oil marketing company SOMO. The managers in the top management within this company were targeted and the questionnaire was used as a data collection tool. The study population (109), (105) questionnaires were distributed, (94) questionnaires and (11) questionnaires were not retrieved, and the valid questionnaires had reached (91) and the analytical and descriptive approach was used for the study, the current research found to find A direct relationship and a positive effect of strategic

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Detecting the effectiveness of two tools for detecting the talented from their teachers' points of view
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Education specialists have differed about determining the best ways to detect the
talented. Since the appearance of the mental and psychological measurement movement, some
scholars adopted intelligence ratios as a criterion to identify the talented and others went to
rely on the degree of academic achievement. Each of these two methods has its own flaws and
mistakes and a large number of talented children were victims of these two methods.
Therefore the need to use other scales for the purpose of detection of talented children
appeared because they provide valuable information which may not be obtained easily
through objective tests and these scales are derived from consecutive studies of gifted andtalented children

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The of Effect Instructional Design based on Kagan Structure In Generating Information Skills for First Intermediate Student’s In Mathematics
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The aim of the research is to identify the effect of instructional design according to Kagan structure among the first intermediate school student’s, and how skills could help in generating information in mathematics. In accordance with the research objectives, the researcher has followed the experimental research method by adopting an experimental design with two equivalent groups of post-test to measure skills in generating information. Accordingly, the researcher raised two main null hypotheses: there were no statistically significant differences at the level of significance (0.05) between the average scores of the experimental group who studied the material according to Kagan structure and th

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The effect of the probing questions in the collection of literature for students of the Kurdish language department in the College of Education / Ibn Rushd for the Humanities
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    The goal of this research to identify the effect of the probing questions in the collection of material literature with students of the Kurdish language department, to achieve the aim of the research, the researcher has chosen a sample from the students of third stage of the Kurdish language Department, Faculty of Education / Ibn Rushd as a field for the application of experiment.The number of sample  reached (71) students divided into two groups represented two divisions of the experimental groups under study to the style of questions sounding by (35) students, and represented the other division of the control group, which studied in the way normal and by (36) students, as rewarded r

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