Preferred Language
Articles
/
jpgiafs-1207
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
Fri Aug 01 2025
Journal Name
مجلة الترجمة واللسانيات
A Linguistic Study of Russian and American Accusations over Ukraine دراسة لغوية للاتهامات الروسية والامريكية حول اوكرانيا
...Show More Authors

This study presents a linguistic analysis of how Russian and American mainstream media and official statements deployed speech acts of accusation during the 2022 Russian invasion of Ukraine. Using Speech Act Theory (Austin, 1962; Searle, 1976) as the framework. The study analyzes 50 texts of English-language official statements and media headlines from both sides. In this research utterances are categorized into assertives, expressives, directives, commissives, and declarations, and analyzes their pragmatic force in shaping narratives. The analysis reveals contrasts in tone and rhetorical strategy: U.S. officials and media overwhelmingly use assertive accusations and expressive condemnations to morally indict Russia, while Russian counterpa

... Show More
Publication Date
Sun Apr 25 2021
Journal Name
Egyptian Journal Of Chemistry
Indirect spectrophotometric determination of Mebendazole using n-bromosuccinimide as an oxidant and tartarazine dye as analytical reagent
...Show More Authors

View Publication Preview PDF
Scopus (15)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Fri Apr 30 2021
Journal Name
Egyptian Journal Of Chemistry
Indirect Spectrophotometric Determination of Mebendazole Using NBromosuccinimide as An Oxidant and Tartarazine Dye as Analytical Reagent
...Show More Authors

A simple indirect spectrophotometric method for determination of mebendazol in pure and pharmaceutical formulation was presented in this study. UV-Visible spectrophotometry using the optimal conditions was developed for determination of mebendazole in pure drug and different preparation samples. The method is based on the oxidation of drug by nbromosuccinimide with hydrochloric acid and the left amount of oxidizing agent was determined by the reaction with tartarazine and the absorbance was measured at 428 nm. Calibration curves were linear in the range of 5 to 30 µg.mL-1 with molar absorptivity 8437.2 L.mol-1 .cm-1 . The limits of detection and quantification were determined and found to be 0.7770 µg.mL-1 and 2.3400 µg.mL-1 respec

... Show More
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Medicinal And Chemical Sciences
Synthesis and Characterization with Antimicrobial Studies of mixed Curcumin Schiff Base–L-dopa with Divalent Cations Complexes
...Show More Authors

In the present article, mixed ligand metal (II) complexes have been synthesized with Schiff base (1E, 5Z, 6E)-1,7 bis (4-hydroxy-3- methoxyphenyl)-5-(3-hydroxyphenyl) imino) hepta-1,6-dien-3-one derived from Curcumin and 3-aminophenol as primary ligand and L-dopa as a secondary ligand. The Schiff base act as bidentate and arrange to the metals through the azomethine (C=N) nitrogen and (C=O) oxygen atom. The mode of bonding of the Schiff base has been affirmed on the infrared by the UV-Visible, 1H, and 13C NMR spectroscopic techniques. The magnetic susceptibility and the UV-Vis data of the complexes propose octahedral geometry around the central metal ion. The information appears that the complexes have the structure of [L-M-(L-dopa)] system

... Show More
Scopus (4)
Scopus
Publication Date
Mon May 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Screening and optimization of a novel gallic acid and tannase production under semi quantitative and quantitative methods
...Show More Authors
Abstract<p>Tannin acyl hydrolase as the common name of tannase is an inducible extracellular enzyme that causes the hydrolysis of galloyl ester and depside bonds in tannins, yielding gallic acid and glucose. The main objective of this study is to find a novel gallic acid and tannase produced by <italic>Acinetobacter Baumannii</italic>. A number of optimization steps were followed in order to improve the highest production of gallic acid and tannase. In present study, <italic>A. baumannii</italic> were isolated from ICU burn. <italic>A. baumannii</italic> was examined by microscopic examination, morphological and biochemical assay including oxidase and catalase. The </p> ... Show More
View Publication
Scopus (4)
Scopus Crossref
Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
New Pd and Pt Complexes of Guanine –Azo Dye: Structural, Spectroscopic, Dyeing Performance and Antibacterial Activity Studies
...Show More Authors

Four new complexes of Pd(II), Pt(II) and Pt(IV) with DMSO solution of the ligand 8-[(4-nitrophenyl)azo]guanine (L) have been synthesized. Reaction of the ligand with Pd(II) at different pH gave two new complexes, at pH=8, a complex of the formula [Pd(L)2]Cl2.DMSO (1) was formed, while at pH=4.5,the complex[Pd(L)3]Cl2.DMSO (2) was obtained. Meanwhile, the reaction of the ligand with Pt(II) and Pt(IV) revealed new complexes with the formulas[Pt(L)2]Cl2.DMSO (3)and [Pt(L)3]Cl4.DMSO (4) at pH 7.5 and 6 respectively.
All the preparations were performed after fixing the optimum pH and concentration. The effect of time on the stability of these complexes was checked. The stoichiometry of the complexes was determined by the mole ratio and Job

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 10 2022
Journal Name
International Journal Of Biomaterials
Use of Eggshells as Bone Grafts around Commercially Pure Titanium Implant Screws Coated with Nano Calcium Sulfate
...Show More Authors

Background. Implant insertion in regions with poor bone quantity, such as the posterior maxilla, is potentially associated with an increased rate of implant failure. Calcium sulfate can be used as the coating material for commercially pure titanium (CpTi) and as the bone graft material around implants when bound to eggshell powder to enhance the bone quality and quantity of bone defect regions. This study performed a torque removal test to evaluate the effectiveness of eggshell powder as a bone substitute for filling bone defects around CpTi-coated implants coated with nanocrystalline calcium sulfate. Materials and Methods. Eighty screw implant designs were used in the tibiae of 20 white New Zealand rabbits. A total of uncoated 20 s

... Show More
View Publication
Crossref (15)
Crossref
Publication Date
Mon Nov 27 2023
Journal Name
Korean Journal Of Orthodontics
Effectiveness of laser-engineered copper-nickel titanium versus superelastic nickel-titanium aligning archwires: A randomized clinical trial
...Show More Authors

View Publication
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Wed Sep 08 2021
Journal Name
Egyptian Journal Of Chemistry
Synthesis And Characterization Of Metal(II) Complexes With Azo Dye Ligand And Their Industrial And Biological Applications
...Show More Authors

Azo ligand 4-((2-hydroxy-3,5-dimethylphenyl)diazenyl) benzoic acid was synthesized from 4-aminobenzoic acid and 2,4- dimethylphenol. Azo dye compounds have been characterized by different techniques (1H-NMR, UV-Vis and FT-IR). Metal chelates of (ZnII, CdII and HgII) have been synthesized with azo ligand (L). Produced compounds have been identified by using spectral studies, elemental analysis(C.H.N.) and conductivity. Produced metal chelates were studied using mole ratio as well sequences contrast types. Rate of concentration(1×10-4-3×10-4 Mole/L) sequence Beer's law. Compound solutions have been noticed height molar absorptivity. The addendum of ligand and compounds has applied as disperse dyes on cotton fabrics for antibacterial activit

... Show More
Preview PDF
Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and Preliminary Pharmacological Study of Sulfonamide Conjugates with Ibuprofen and Indomethacin as New Anti-Inflammatory Agents
...Show More Authors

          4-aminobenzenesulfonamide conjugates of ibuprofen (compound 10) and indomethacin (compound 11) have been designed and synthesized by the reaction of sulfanilamide (compound 7) with 2-(4-isobutylphenyl) propanoic acid (ibuprofen) and 2-(1-(4-chlorobenzoyl)-5-methoxy-2-methyl-1H-indol-3-yl)acetic acid (indomethacin) for the evaluation as potential anti-inflammatory agents with expected selectivity against COX-2 enzyme. In vivo acute anti-inflammatory activity of the synthesized final compounds (10 and 11) was evaluated in rats using egg-white induced edema model of inflammation in a dose equivalent to (10mg/Kg) of ibuprofen and (2mg/kg) of indomethacin. The tested compounds pr

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