Preferred Language
Articles
/
jpgiafs-1233
Analysis of the tax policy strategy and its impact on the technical regulation of taxes (tax price)
...Show More Authors

The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments to the tax system have a significant impact on tax revenue and tax justice, as well as leaving a clear impact on the distribution of the tax burden among the different types of companies, even if the direct withholding taxes.In order to achieve the goal of the research, the deductive approach was chosen in presenting the theoretical side, but in the practical side, the descriptive analytical approach was chosen to study the actual reality of the data. Working with it in relation to the fixed tax rate, and this is not what was claimed as a tax reclamation strategy, but rather it was a foreign investment entry strategy.The research based its most important recommendations on reconsidering the corporate tax rate and raising the tax rate in proportion to the increase in tax revenues

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Sep 12 2025
Journal Name
Journal Of Physical Education
The Contribution of Ball Launching and Ring Entrance Angle Variables in 3 points Jump Shot in Basketball
...Show More Authors

The research aimed at identifying the values of ball launch and ring entrance angle and relations among them as well as identifying the contribution of ball launch and angle variables in 3 point jump in basketball. The researchers hypothesized statistical relation between ball launch and entrance angle. They used the descriptive method on (10) basketball players best known for their 3 point jump shot. Each player is given (10) attempts and only attempts with a larger entrance angle in recorded. The results showed that the height of ball launch players an integral role in decreasing entrance angle as well as ball launch angle did not correlate with the entrance angle. Finally, ball launch variables have no effect or contribution on ball entr

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Analytical And Bioanalytical Chemistry Research
Mutual Derivatization in the Determination of Dapsone and Thymol Using Cloud Point Extraction Followed by Spectrophotometric Detection
...Show More Authors

A procedure for the mutual derivatization and determination of thymol and Dapsone was developed and validated in this study. Dapsone was used as the derivatizing agent for the determination of thymol, and thymol was used as the derivatizing agent for the determination of Dapsone. An optimization study was performed for the derivatization reaction; i.e., the diazonium coupling reaction. Linear regression calibration plots for thymol and Dapsone in the direct reaction were constructed at 460 nm, within the concentration range of 0.3-7 μg ml-1 for thymol and 0.3-4 μg ml-1 for Dapsone, with limits of detection 0.086 and 0.053 μg ml-1, respectively. Corresponding plots for the cloud point extraction of thymol and Dapsone were constructed

... Show More
Scopus (1)
Scopus
Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
A Comparison between Methods of Laplace Estimators and the Robust Huber for Estimate parameters logistic regression model
...Show More Authors

The logistic regression model regarded as the important regression Models ,where of the most interesting subjects in recent studies due to taking character more advanced in the process of statistical analysis .                                                

The ordinary estimating methods is failed in dealing with data that consist of the presence of outlier values and hence on the absence of such that have undesirable effect on the result.    &nbs

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
The difficulties facing literary sixth students in studying modern and contemporary history from their point of view
...Show More Authors

 

  The research aims to find out the difficulties of studying the subject of modern and contemporary history and its proposed solutions from the point of view of the students of the literary sixth in the secondary schools of the Directorate of Education Rusafa I-Baghdad, the research community of students of the literary sixth stage, which Number(150) students,and to achieve the- And Fisher's equation-and percent weight).The results showed the existence of a number of real difficulties achieved for the study of modern and contemporary history of the sixth literature, and the data showed the existence of Unreal difficulties diagnosed from the students ' point of view .In light of this, the researcher dev

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 08 2015
Journal Name
Chemical And Process Engineering Research
Uni and Simplex Optimization for the Spectrophotometric Determination of Erythromycin ethylsuccinate Drug via Charge-Transfer Complex Formation
...Show More Authors

Charge transfer complex formation method has been applied for the spectrophotometric determination of erythromycin ethylsuccinate, in bulk sample and dosage form. The method was accurate, simple, rapid, inexpensive and sensitive depending on the formed charge- transfer complex between cited drug and, 2,3- Dichloro-5,6-dicyano-p- benzoquinone (DDQ) as a chromogenic reagent. The formed complex shows absorbance maxima at 587 nm against reagent blank. The calibration graph is linear in the ranges of (10 - 110) μg.mL-1 with detection limit of 0.351μg.mL-1. The results show the absence of interferences from the excipients on the determination of the drug. Therefore the proposed method has been successfully applied for the determination of eryth

... Show More
Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Improving the Performance of Constructed Wetland Microbial Fuel Cell (CW- MFC) for Wastewater Treatment and Electricity Generation
...Show More Authors

The current study deals with the performance of constructed wetland (CW) incorporating a microbial fuel cell (MFC) for wastewater treatment and electricity generation. The whole unit is referred to as CW-MFC. This technique involves two treatments; the first is an aerobic treatment which occurs in the upper layer of the system (cathode section) and the second is anaerobic biological treatment in the lower layer of the system (anode section). Two types of electrode material were tested; stainless steel and graphite. Three configurations for electrodes arrangement CW-MFC were used. In the first unit of CW-MFC, the anode was graphite plate (GPa) and cathode was also graphite plate (GPc), in the second CW-MFC unit, the anode was stainless steel

... Show More
Crossref (5)
Crossref
Publication Date
Tue Dec 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis of Some New Schiff Bases Starting from 2,2 Dimorpholinyl Acetic Acid and Evaluating the Biological activity
...Show More Authors

n this study new derivatives of Schiff bases (5-10) were synthesized from the new starting material 1 . Which has been synthesized by the reaction of (1 mol.) of dichloroacetic acid with two moles of morpholine, in the presence of potassium hydroxide, Ester derivatives 2 and 3 were synthesized by the reaction of 1 with methanol or ethanol respectively in the presence of sulphuric acid as catalyst . Compound 2 was also prepared from dimethylsulphate with high yield , 2 and 3 was used to synthesized 2,2-dimorpholinylacetohydrazide 4 via reaction with NH2NH2.H2O 80% .Imines (5-10) were synthesized via the reaction of 4 with appropriate aromatic aldehydes in the presence of G.A.A as a catalyst . Derivatives compounds (1-10) were identifie

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Tue Jan 09 2018
Journal Name
International Journal Of Medical Research & Health Sciences
Assessing the Period between Diagnosis of Breast Cancer and Surgical Treatment among Mastectomized Female Patients in Iraq
...Show More Authors

Introduction: Breast cancer is the most common cancer and the major cause of cancer related deaths among Iraqi women. Due to the relatively late detection of breast cancer, the majority of the patients are still treated by modified radicle mastectomy. Aim: To assess the time lag between diagnosis of breast cancer and mastectomy among Iraqi patients; correlating the findings with other clinicopathological characteristics of the disease. Patients and methods: This retrospective study enrolled 226 Iraqi female patients who were diagnosed with breast cancer. Data were registered on the exact time period between signing the histopathological report and the surgical treatment. Other recorded variables included the age of the patients, their level

... Show More
Preview PDF
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The Reality of Adapting Curricula and Educational Programs for Pupils with Visual Handicapped from Their Teachers’ Perspectives
...Show More Authors

The current study aims to identify the level of adaptation of the curriculum for visually handicapped pupils from the point of view of their teachers as well as to identify the level of adaptation of the educational programs offered to visually handicapped pupils from the point of view of their teachers. In order to achieve the goals of the research, the researcher developed two tools to measure the adaptation of curricula and educational programs for pupils with visual handicapped from the point of view of teachers. The sample included (60) teachers from Al Noor Institute for Blinders in Baghdad, the two tools were applied to them, and then the Reliability and Validity coefficients were extracted. The results sh

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Investigating the correlation of AE-index with different solar wind parameters during strong and severe geomagnetic storms
...Show More Authors

View Publication
Scopus (7)
Crossref (4)
Scopus Crossref