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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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Theoretical and Experimental Evaluation of Particle size Effect of Iron , Cobalt ,and Nickel Powders Suspended in Al Dura oil on XRF Intensities
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Iron , Cobalt , and Nickel powders with different particle sizes were subjected to sieving and He-Ne laser system to determine the particle size . 1wt% from each powders was blended carefully with 99wt% from Iraqi oil . Microscopic examination were carried for all samples to reveal the particle size distribution . A Siemens type SRS sequential wavelength dispersive(WDS) X-ray spectrometer was used to analyze all samples , and the XRF intensity were determined experimentally and theoretically for all suspended samples , Good agreement between theoretical and experimental results were found .

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Publication Date
Tue Dec 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of ageing media on shear bond strength of metal orthodontic brackets bonded with different adhesive systems (A comparative in-vitro study)
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Background: The aim of this study was to evaluate the shear bond strength (SBS) and adhesive remnant index (ARI) of different orthodontic adhesive systems after exposure to aging media (water storage and acid challenge). Materials and methods: Eighty human upper premolar teeth were extracted for orthodontic purposes and randomly divided into two groups (40 teeth each): the first group in which the bonded teeth were stored in distilled water for 30 days at 37°C, and the second group in which the bonded teeth were subjected to acid challenge. Each group was further subdivided into four subgroups (10 teeth each) according to the type of adhesive system that would be bonded to metal brackets: either non-fluoride releasing adhesive (NFRA),

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Publication Date
Sun Jun 01 2025
Journal Name
Iranian Journal Of Veterinary Medicine
Effect of Thymus Vulgaris on Hormonal Profile and Immunohistochemistry of Ovarian and Uterine Vascular Endothelial Growth Factor in Lead Acetate treated Rats
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Background: Thymus vulgaris is a plant rich in essential oils acclaimed for the management of oxidative stress and inflammation in the organs. Meanwhile, the heavy metal lead is widely distributed in nature and continued exposure to lead acetate causes reduced fertility.Objectives: The present study aimed to investigate the effects of T. vulgaris on ovarian and uterine structural and functional characteristics in female rats exposed to lead acetate. Methods: Three groups of 18 mature Wistar albino female rats (Rattus norvegicus), 15 weeks old and weighing between 200 and 210 g, were established and handled for 60 days as follows: Group A (control group) received 0.5 mL of distilled water (DW) daily; group B received 5 mg/kg body weight (BW

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Publication Date
Wed Jul 30 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The influence of cavity design for cusp coverage on fracture strength of weakened maxillary first premolars using two esthetic restorative systems (CAD/CAM hybrid ceramic and nanohybrid composite) (An in vitro study)
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Background: Maxillary first premolar with wide MOD cavity more susceptible to fracture. The aim of this study was to assess the influence of cavity design for cusp coverage on the fracture resistance of weakened maxillary first premolar restored with CAD/CAM hybrid ceramic versus nanohybide composite. Materials and Methods: Fifty six intact maxillary first premolars of approximately comparable sizes were divided into seven groups eight for each: Group A: Intact teeth (control group); Group B: teeth prepared for MOD inlay; Group C: teeth prepared for MOD onlay covering the lingual cusp; Group D: teeth prepared for MOD covering buccal and lingual cusps ,the previous three groups indirectly restored with nanohybrid composite (3M ESPE Z 250 X

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Publication Date
Tue Oct 06 2020
Journal Name
College Of Islamic Sciences
Distress Tolerance among the Employees in Media and Communication in Baghdad.
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Abstract: The aim of this study was to identify the Distress Tolerance among the Employees in  Media and Communication in Baghdad.and to identify the significance of the differences between sex ,scientific specialization ,age,and marital status. and the researcher used the Distrees  Tolerance measure for Simon &Gahar 2005.  The sample of the study consisted of(37)Employees.The Scale of Distrees Tolerance were used as the study tools after being checked for their Validity and Reliability. The research results indicated that employees have high scores on the scale of stress tolerance and that there are statistically significant differences between the age groups and between married and unmarried people a

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Temptation and Intimidation in the Holy Quran and the Sunna And their Teaching – learning Perspectives
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Methods of teaching plays an important vole in the educational process
because is the link between the teacher and the learner. The process of
teaching doesut fulfill the desirable results unless the methods of guiding and
teaching are provided and through a qualified educationalist capable of
communicating the syllabus to the students in an easy and clear way. In spite
of the diversity of the methods of teaching ,there is no one way suitable for all
the educational purposes , all the sciences ,all the subjects ,all the levels of
growth ,levels of teaching, maturity and intelligences ,all teachers and
educationalists and all the circum stances surrounding the teaching processes
.The teacher is the one who choos

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Publication Date
Wed Jul 30 2025
Journal Name
Journal Of Biology, Agriculture And Healthcare
Use of dried Bloodworms Chironomus riparius to Motivate the Growth of Young Common Carp Cyrinus carpio L.
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Dried imported blood worms Chironomus reparius was used to motivate the growth of young carp Cyprinus carpio L ., as fish powder was partial and total replaced by blood worms which is a component of the fodder of the common carp fish. Results have shown that blood worm partial replacement treatment surpasses the imported fish powder. Rates of growth motivation of this treatment have been higher than both the control and total replacement processes. Results have shown significant differences in the weight of the fish in the partial replacement of the fish powder by the blood worms.

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Publication Date
Sat Jan 01 2022
Journal Name
Ssrn Electronic Journal
The Prospective of Artificial Neural Network (ANN’s) Model Application to Ameliorate Management of Post Disaster Engineering Projects
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Currently and under the COVID-19 which is considered as a kind of disaster or even any other natural or manmade disasters, this study was confirmed to be important especially when the society is proceeding to recover and reduce the risks of as possible as injuries. These disasters are leading somehow to paralyze the activities of society as what happened in the period of COVID-19, therefore, more efforts were to be focused for the management of disasters in different ways to reduce their risks such as working from distance or planning solutions digitally and send them to the source of control and hence how most countries overcame this stage of disaster (COVID-19) and collapse. Artificial intelligence should be used when there is no practica

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Publication Date
Sun Jun 10 2012
Journal Name
Journal Of Environmental And Occupational Science
The resistance of locally isolated Serratia marcescens to heavy metals chlorides and optimization of some environmental factors
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Summary The aim of this study is the evaluation the resistance of S. marcescence obtained from soil and water to metals chlorides (Zn+2, Hg+2, Fe+2, Al+3, and Pb+2). Four isolates, identified as Serratia marcescence and S. marcescena (S4) were selected for this study according to their resistance to five heavy metals. The ability of S. marcescena (S4) to grow in different concentrations of metals chloride (200-1200 µg/ml) was tested, the highest concentration that S. marcescence (S4) tolerate was 1000 µg/ml for Zn+2, Hg+2, Fe+2, AL+3, pb+2 and 300 µg/ml for Hg+2 through 24 hrs incubation at 37 Co. The effects of temperature and pH on bacteria growth during 72 hrs were also studied. S. marcescence (S4) was affected by ZnCl2, PbCl2, FeC12

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Publication Date
Wed Jul 30 2025
Journal Name
Sciences Journal Of Physical Education
Analytical study of the causes of winning and losing according to some technical indicators among young boxers
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