Preferred Language
Articles
/
jpgiafs-1200
The effect of progressive income tax on inflation in Iraq for the period from 1995 to 2020 : applied research
...Show More Authors

                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).

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis, Spectral Studies, and Theoretical Treatment of some New Metal Complexes with Tridentate Ligand (Schiff and Mannich Base)
...Show More Authors

New metal ions complexes of tridentate ligand (1-((dicyclohexylamino) methyl)-3-(1,5-dimethyl-3-oxo-2-phenyl-2,3-dihydro-1H-pyrzol-4-ylimino) indolin-2-one) have been synthesized and characterized by chemical-physical analysis. The ligand acts as a tridentate for the complexation reaction with all metal ions. The new complexes, possessing the general formula [M(L)Cl]Cl where M=[Ni(II), Cu(II), Zn(II), Pd(II), Cd(II), Pt(IV) and Hg(II) ] ,show tetrahedral geometry. All complexes ,except Pd(II) complex which has a square planar geometry and Pt(IV) which show an octahedral geometry. The geometry of the prepared compounds has been proposed in another method theoretically by using one of the calculation molecular programs (Hype

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Building Engineering
Discharge performance assessment of a vertical double-pipe latent heat storage unit equipped with circular Y-shaped fins
...Show More Authors

This paper aims to study the effect of circular Y-shaped fin arrangement to improve the low thermal response rates of a double-tube heat exchanger containing Paraffin phase change material (PCM). ANSYS software is employed to perform the computational fluid dynamic (CFD) simulations of the heat exchanger, including fluid flow, heat transfer, and the phase change process. The optimum state of the fin configuration is derived through sensitivity analysis by evaluating the geometrical parameters of the Y-shaped fin. For the same height of the fins (10 mm), the solidification time is reduced by almost 22%, and the discharging rate is enhanced by almost 26% using Y-shaped fins compared with the straight fins. The results demonstrate that the sol

... Show More
View Publication
Scopus (16)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Jul 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Enhancing Some Mechanical Properties (Compression, Impact, Hardness, Young modulus) and Thermal Conductivity, Diffusion Coefficient of Micro Epoxy Composites.
...Show More Authors

  In this research, the study effect of additive titanium dioxide powder (TiO2) as a lone composite ( Ep+TiO2) and a mixture of (TiO2) and silicon oxide (SiO2), ( Ep+ TiO2+SiO2)as a hybrid composite on the mechanical and physical properties for epoxy coating. Thescompsiteswere prepared by (Hand Lay- the molding) method. The samples were tested for compressive strength, surface hardness, modulus of elasticity, thermal conductivity and diffusion coefficient, from the results obtained showed improvement in mechanical properties after adding ceramic powders, as the alone composite (EP+ TiO2) had the highest compressive strength ( 53.738 ) ᴍPa, the hybrid composite ( EP+TiO2 +SiO2 ) had the

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Sep 15 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary Cortisol as a Stress Biomarker and Total Viable Count of Salivary Bacterial Microbiome among COVID-19 Patients
...Show More Authors

Background: The COVID-19 virus outbreak had a massive effect on many parts of people's lives, as they were advised to quarantine and lockdown to prevent the virus from spreading, which had a big impact on people's mental health, anxiety, and stress. Many internal and external factors lead to stress. This negatively influences the body's homeostasis. As a result, stress may affect the body's capacity to use energy to defend against pathogens. Many recent investigations have found substantial links between human mental stress and the production of hormones, prohormones, and/or immunological chemicals. some of these researches have verified the link between stress and salivary cortisol levels. The aim of this study is to measure salivary corti

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Assessment of Genetic Distance Among Some Iraqi Date Palm Cultivares )Phoenix Dactylifera L.) Using Randomly Amplified Polymorphic DNA
...Show More Authors

The aim of this study to determine the genetic distance and relationship among some Iraqi date palm cultivars by using the Random Amplified Polymorphic DNA (RAPD) technique. Molecular analysis was performed by using 10 random primers. These primers produced 176 fragment lines across 14 cultivars, Of these, 166 or 94.3% were polymorphic. The size of the amplified bands ranged between 200-2250 bp. The genetic polymorphism value of each primer was determined and ranged between 7.5-16.9%. In terms of unique banding patterns, the most characteristic banding pattern was for the Barhee cultivar with primer OP-M06 and for the Khadhrawy Mandily cultivar with primer OP-C02. Genetic distance values ranged from 0.868 to 0.125 among studied date palm

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
Two dimensional grating and efficiency enhancement of Si photovoltaic cells by surface texturing using UV femtosecond laser pulses
...Show More Authors

A fast laser texturing technique has been utilized to produce micro/nano surface textures in Silicon by means of UV femtosecond laser. We have prepared good absorber surface for photovoltaic cells. The textured Silicon surface absorbs the incident light greater than the non-textured surface. The results show a photovoltaic current increase about 21.3% for photovoltaic cell with two-dimensional pattern as compared to the same cell without texturing.

View Publication Preview PDF
Publication Date
Sat Feb 01 2020
Journal Name
Meta Gene
Interleukin-2 serum level, genetic polymorphism (rs2069763), anti-rubella antibody and risk of multiple sclerosis among Iraqi patients
...Show More Authors

Background: Multiple sclerosis (MS) is a chronic neurodegenerative autoimmune disease mediated by autoreactive T cells against myelin-basic proteins. Cytokines are suggested to play a role in the etiopathogenesis of the disease. Among these cytokines is interleukin-2 (IL-2). Aim of the study: To investigate the association between IL2+166 G/T single nucleotide polymorphism (SNP: rs2069763) and MS in Iraqi patients. Serum level of IL-2 was also detected. Anti-rubella IgG antibody was further determined in the sera of patients. Patients and methods: Eighty MS patients (28 males and 52 females; age mean ± SD: 39.2 ± 16.1 years) and 80 healthy control matched patients for age (32.15 ± 16.13 years) and gender (28 males and 52 females) were en

... Show More
View Publication
Scopus (5)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Preparation and Evaluation of Telmisartan Solid Dispersion as Sublingual Tablets: تحضيير وتقييم حبوب التلميسارتان سريعة التفكك تحت اللسان
...Show More Authors

Background: Telmisartan is an antihypertensive angiotensin II receptor antagonist drug commonly used to treat hypertension and renal disease. Based on the Biopharmaceutical Classification System.  It’s a Class II poorly soluble drug.

Objective: To prepare a sublingual tablet by increasing the dissolution and solubility of Telmisartan utilizing the solid dispersion method.

Methods: Three methods were obtained to prepare the solid dispersion of telmisartan: solvent evaporation, Kneading, and microwave method. Each method uses surplus as a hydrophilic carrier in different ratios of 1%, 2%, and 3%. Preparation of ternary solid dispersion by adding potassium carbonate salt to

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Comparative Study of Performance and Emission Characteristics between Spark Ignition Engine and Homogeneous Charge Compression Ignition Engine (HCCI)
...Show More Authors

Many researchers consider Homogeneous Charge Compression Ignition (HCCI) engine mode as a promising alternative to combustion in Spark Ignition and Compression Ignition Engines. The HCCI engine runs on lean mixtures of fuel and air, and the combustion is produced from the fuel autoignition instead of ignited by a spark. This combustion mode was investigated in this paper. A variable compression ratio, spark ignition engine type TD110 was used in the experiments. The tested fuel was Iraqi conventional gasoline (ON=82).

The results showed that HCCI engine can run in very lean equivalence ratios. The brake specific fuel consumption was reduced about 28% compared with a spark ignition engine. The experimental tests showed that the em

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Spectroscopic of Some new Metal Ions Complexes's with [N-(4-Methoxy Benzoyl Amino)-Thioxo Methyl] Leucine
...Show More Authors

 A new ligand [N-(4-methoxy benzoyl amino)-thioxo methyl ] leucine  (MBL) was prepared from the reaction of (4-methoxy benzoyl isothiocyanate with leucine acid in molar ratio (l:l), it was characterized by elemental analysis (C.H.N.S), FT-IR, UV-Vis, 1H and 13CNMR. The complexes of the bivalent ions (Mn, Fe, Co, Ni, Cu, Zn, Cd and Hg ) have been prepared and characterized too.       The structural was established by elemental analysis (C.H.N.S), FT-IR, UV-Vis spectra,  conductivity measurements atomic absorption and magnetic susceptibility and determination of molar ration (M:L). The complexes showed characteristic behavior of tetrahedral geometry around the metal ions except with (Cu) complex

... Show More
View Publication Preview PDF