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 Feb 25 2022
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Prospective Comparative Study of Fixing Displaced Transverse Patellar Fracture by Tension Band Wiring Versus Cannulated Screws with Wiring
...Show More Authors

BACKGROUND: Transverse fractures of the patella are important fractures with a wide variety of subtypes, the common incidence in the age group of 20–50 years. Surgical interference aims to achieve a perfect alignment of the joint surface, in addition to rigid fixation of the fracture for early re-habitation and early movement to retain the extensor mechanism of the knee joint. AIM: The aim of this study was to compare the radiological and functional outcomes of the displaced transverse patella fracture in adult patients treated by ORIF using tension band wiring versus cannulated screws with wiring. METHODS: A prospective analytic comparative study was conducted in Al-Kindy Teaching Hospital/Baghdad/Iraq for 18 months from Apr

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Feb 01 2022
Journal Name
Materials Chemistry And Physics
Structural, surface electronic bonding, optical, and mechanical features of sputtering deposited CrNiN coatings with Si and Al additives
...Show More Authors

View Publication
Scopus (5)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Wed May 01 2019
Journal Name
Sensors And Actuators B: Chemical
Fabrication and Characterizations of a Novel Etched-tapered Single Mode Optical Fiber Ammonia Sensors Integrating PANI/GNF Nanocomposite
...Show More Authors

View Publication
Scopus (38)
Crossref (45)
Scopus Clarivate Crossref
Publication Date
Fri Jul 01 2016
Journal Name
Colloids And Surfaces A: Physicochemical And Engineering Aspects
Stability and thermophysical properties of water-based nanofluids containing triethanolamine-treated graphene nanoplatelets with different specific surface areas
...Show More Authors

tA novel synthesis procedure is presented for preparing triethanolamine-treated graphene nanoplatelets(TEA-GNPs) with different specific areas (SSAs). Using ultrasonication, the covalently functionalizedTEA-GNPs with different weight concentrations and SSAs were dispersed in distilled water to prepareTEA-GNPs nanofluids. A simple direct coupling of GNPs with TEA molecules is implemented to synthesizestable water-based nanofluids. The effectiveness of the functionalization procedure was validated by thecharacterization and morphology tests, i.e., FTIR, Raman spectroscopy, EDS, and TEM. Thermal conduc-tivity, dispersion stability, and rheological properties were investigated. Using UV–vis spectrometer, ahighest dispersion stability of 0.876

... Show More
Crossref (90)
Crossref
Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Study Antibacterial Activity of Crude Capparis spinosa L. Extracts Against Helicobacter pylori Infection and Determine Their Bioactive Compounds
...Show More Authors

The antibacterial activity of Capparis spinosa L. extracts obtained from Baghdad was evaluated against six clinical bacteria isolates of Helicobacter pylori. The results presented in this work demonstrated that the leaves extract showed a significant effect against bacteria as compared to the root and fruit extracts at 100 mg/ml concentration, with inhibition zone ranging from 12.0 to 30.7 mm in each bacteria strain. The end results of GC-MS analysis indicated that the ethanol extracts of caper have a lot of active chemical compounds, including twenty-five, eighty-two and sixty-eight phytoconstituent compounds, that are distinguished in the extracts of roots, leaves and fruits with C. spinosa L. respectively. I

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Flexural behavior of concrete beams with horizontal and vertical openings reinforced by glass-fiber-reinforced polymer (GFRP) bars
...Show More Authors
Abstract<p>This study conducted an analytical investigation on the behavior of concrete beams with openings reinforced by glass-fiber-reinforced polymer (GFRP) bars. In this study, five proposed beams reinforced by GFRP bars as flexural and shear reinforcement with openings were numerically examined. The variables were the opening orientation (vertical and horizontal) and the number of openings. These openings were located within the flexural zone of the proposed beams. The result shows that the vertical openings had a significant effect over the horizontal openings on reducing the ultimate load and increasing the mid-span deflection compared with the control beam. Moreover, the results showed t</p> ... Show More
Scopus (10)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Potentials of Iron Oxide Nanoparticles (Fe3O4): As Antioxidant and Alternative Therapeutic Agent Against Common Multidrug-Resistant Microbial Species
...Show More Authors

     For the treatment of pathogenic bacterial infections, multidrug resistance (MDR) has become a major issue. The use of nanoparticles is a promising strategy for combating medication resistance in a variety of pathogens that cause deadly diseases. The goal of our research was to extract multidrug-resistant bacteria from wound infections and then use iron oxide nanoparticles (Fe3O4) as alternative therapeutic agents in vitro. Gram staining, morphological attributes evaluation, and biochemical testing were used to assess the microbes. The Kirby-Bauer disk diffusion method was used to test MDR-bacterial strains against several antibiotics; the majority of these isolates were resistant to ceftazidime, amoxicillin

... Show More
View Publication Preview PDF
Scopus (6)
Scopus Crossref
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
...Show More Authors

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

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (3)
Scopus Crossref
Publication Date
Sun Jun 03 2018
Journal Name
Baghdad Science Journal
Degradation of Dazomet by Thermal Fenton and Photo-Fenton Processes under UV and Sun lights at Different Temperatures
...Show More Authors

In this research, the degradation of Dazomet has been studied by using thermal Fenton process and photo-Fenton processes under UV and lights sun. The optimum values of amounts of the Fenton reagents have been determined (0.07g FeSO4 .7H2O, 3.5µl H2O2) at 25 °C and at pH 7 where the degradation percentages of Dazomet were recorded high. It has been found that solar photo Fenton process was more effective in degradation of Dazomet than photo-Fenton under UV-light and thermal Fenton processes, the percentage of degradation of Dazomet by photo-Fenton under sun light are 88% and 100% at 249 nm and 281 nm respectively, while the percentages of degradation for photo-Fenton under UV-light are 87%, 96% and for thermal Fenton are 70% and 66.8% at 2

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Thu Feb 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Cytotoxic Evaluation of Doxorubicin Combination with Baicalein and Resveratrol Against Hct116 and Hepg2 Cancer Cell Lines (Conference Paper) #
...Show More Authors

Combination of natural poly-phenolic compounds with chemotherapeutic agents is recently being a novel strategy in cancer therapy researches owing to their potential antioxidant and anti-inflammatory properties that modulate several intracellular signaling pathways.

Resveratrol and Baicalein are well known poly-phenolic compounds that belong to stilbene and flavone subclasses, respectively.

This study aims to investigate the possible enhancement effect of resveratrol and Baicalein when combined with doxorubicin using a different combination ratio and applied on two cancer cell lines: HCT116 (colorectal cancer cells) and HepG2 (hepatocellular cancer cells). It also investigates the possibility of such natural compounds to p

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Crossref