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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
Sat Jan 01 2022
Journal Name
Journal Of Clinical And Experimental Dentistry
Cusp deflection and fracture strength of root canal filled premolars with two access cavities designs (Conservative vs Traditional)
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Sat Feb 01 2020
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Interleukin-2 serum level, genetic polymorphism (rs2069763), anti-rubella antibody and risk of multiple sclerosis among Iraqi patients
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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

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
EFFICACY ASSESSMENT OF BLACK PEPPER AND CLOVE EXTRACTS AGAINST SUNFLOWER SEEDS BLACK ROT DISEASE CAUSED BY ASPERGILLUS SPP.
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Publication Date
Thu Aug 02 2018
Journal Name
Indian Journal Of Agricultural Research
Anatomical and physiological traits of broad bean (Vicia faba L.) seedling affected by salicylic acid and salt stress
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A laboratory experiment was carried out at the College of Agriculture University of Baghdad in 2017. The aim was to improve the anatomical and physiological traits of broad bean seedling under salt stress by soaking it in salicylic acid. The concentrations of salicylic acid were 0, 10, and 20 mg L-1 and the electrical conductivity levels were 0, 3, and 6 dS m-1. The complete randomized design was used with four replications. The increasing of salicylic acid concentration up to 10 mg L-1 led to increasing the stem cortex thickness, stem vascular bundles thickness, and root cortex thickness significantly by (34.9,36.7,and 55 μm) respectively, while the treatment of 20 mg L-1 led to decreasing these traits by (28.2, 27.8, and 48.1 μm), compa

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Publication Date
Mon Jun 05 2023
Journal Name
Al-khwarizmi Engineering Journal
Extraction of Bovine Serum Albumin by Aqueous Two-Phase System Using PEG4000/Sodium Citrate and PEG8000/Sodium Phosphate
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Aqueous Two Phase System (ATPS) or liquid-liquid extraction is used in biotechnology to recover valuable compounds from raw sources. In Aqueous Two-Phase Systems, many factors influence the Partition coefficient, K, (which is the ratio of protein concentration in the top phase to that in the bottom phase) and the Recovery percentage (Rec%). In this research, two systems of ATPS were used: first, polyethylene glycol (PEG) 4000/Sodium citrate (SC), and the second, PEG8000/ Sodium phosphate (SPH), for the extraction of Bovine Serum Albumin (BSA). The behavior of Rec% and K of pure (BSA) in ATPS has been investigated throughout the study by the effects of five parameters: temperature, concentration of polyethylene glycol (P

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Publication Date
Thu Feb 01 2024
Journal Name
Structures
Accelerating reliability analysis of deteriorated simply supported concrete beam with a newly developed approach: MCS, FORM and ANN
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Reliability analysis methods are used to evaluate the safety of reinforced concrete structures by evaluating the limit state function 𝑔(𝑋𝑖). For implicit limit state function and nonlinear analysis , an advanced reliability analysis methods are needed. Monte Carlo simulation (MCS) can be used in this case however, as the number of input variables increases, the time required for MCS also increases, making it a time consuming method especially for complex problems with implicit performance functions. In such cases, MCS-based FORM (First Order Reliability Method) and Artificial Neural Network-based FORM (ANN FORM) have been proposed as alternatives. However, it is important to note that both MCS-FORM and ANN-FORM can also be time-con

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Publication Date
Wed Sep 17 2025
Journal Name
Heat Transfer
Thermo‐Economic Assessment of Tracked‐Tilted Tubular Solar Still Equipped With Heat Pipe and Dual‐Line Focal Concentrators
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ABSTRACT<p>Freshwater scarcity poses a global challenge, particularly in regions where conventional water resources are limited. Solar stills offer an economical, sustainable solution; however, their yield is limited. This study aims to evaluate a new tracking concentrated tilted tubular solar still equipped with a heat‐pipe TTSS‐HP. The novelty of the present work lies in four aspects: a novel trough U‐channel design that improves the interception of reflected solar radiation, a novel hexagonal glass cover design. A receiver formed of four‐sections, combined with a heat‐pipe and dual trough concentrators. Outdoor experiments are carried out in Baghdad, Iraq (33.27° N, 44.37° E), </p> ... Show More
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Publication Date
Wed Oct 01 2025
Journal Name
Chinese Journal Of Analytical Chemistry
Synthesis, characterization, antioxidant and bioactivity assessment, and thermodynamic analysis of metal ion complexes using a novel azo dye
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In this study, the new azo dye,5,5-[1,2-phenylenebis(2,1-biazenediyl)] bis[8-quinolino], was used to synthesize complexes with Co2+, Ni2+, Cu2+, Zn2+, and Cd2+ ions. The compounds were characterized using 1H and 13C nuclear magnetic resonance (NMR) spectroscopy, Fourier transform infrared (FT-IR) spectroscopy, ultraviolet-visible (UV-Vis) spectroscopy, mass spectrometry, thermo gravimetric analysis (TGA), diffevential scanning calovimltry (DSC), CHN analysis. Further, conductivity, magnetic susceptibility, and metal and chlorine content analysis using FT-IR spectroscopy revealed that the ligand chelates as a bidentate (OH) phenol group and a bidentate (C=N) ring group. The ligand exhibited tetradentate behavior, forming tetrahedral complexe

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Publication Date
Wed Oct 01 2025
Journal Name
Chinese Journal Of Analytical Chemistry
Synthesis, characterization, antioxidant and bioactivity assessment, and thermodynamic analysis of metal ion complexes using a novel azo dye
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Publication Date
Sun Dec 25 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Molecular Docking Study and Cytotoxicity Evaluation of some Quinazolinone Derivatives as Nonclassical Antifolates and Potential Cytotoxic Agents
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Abstract

A series of new 4(3H)-quinazolinone derivatives (S1-S4) were synthesized and characterized   by FTIR,1HNMR and 13CNMR .Their cytotoxic activity against a set of human cancer cell lines MCF-7 (breast) and A549 (lung) was evaluated using MTT assay. To detect their selectivity toward cancer cells, the compounds were also tested against epithelial cells derived from normal human fibroblast (NHF). Methotrexate (MTX) was used as a reference for comparison . All the tested compounds exhibited toxicity against the normal cells lower than cancer cells. All the tested compounds displayed higher cytotoxicity against lung cancer cell line (A549) than MTX with the most

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