Preferred Language
Articles
/
jpgiafs-1279
Tax Justice and its Effect in Tax Compliance
...Show More Authors

Abstract

                 The research aims to verify the dimensions of tax justice that exist in Iraq, and to determine their impact on tax compliance. Through a revised model of tax justice based on the literature of tax justice according to the classification of the studies of (Saad, 2009), (Wenzel, 2002), by using a questionnaire as an experimental measurement tool designed to be in line with perceptions of tax justice in Iraq. To define the dimensions of tax justice (the independent variable) with eight dimensions (Distributive justice, Exchange justice, Vertical justice, Horizontal justice, Retributive justice, procedural justice, administrative justice) and measure its impact on tax compliance (the dependent variable). The number of distributed questionnaires was (49). Distributed to a number of professionals and academics in the field of specialization. A set of statistical methods were used to study the relationship between the two research variables, using the statistical program (SPSS) to analyze the data and calculate (the arithmetic mean, correlation coefficient, coefficient of variation, F test, R2 coefficient of determination, T test, Cronbach's alpha coefficient). The results of the research showed that there is a relationship and a positive effect of significant significance between tax justice and tax compliance. And that the most influential dimensions of tax justice in tax compliance were the exchange justice dimension and the distributive justice dimension, while the least influential dimensions in tax compliance came personal justice dimension. The research recommended using the proposed model of tax justice perceptions presented in this study, by financial policy makers, to create a fairer tax system that enables taxpayers and the General Tax Authority to establish a more effective system, to enhance the level of tax compliance.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Apr 03 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Evaluating coronary artery disease in type 2 diabetes mellitus and Other Risk Factors by angiographic study
...Show More Authors

Background: Diabetes mellitus (DM) is a metabolic and vascular illness associated with two to four times coronary artery disease (CAD) events and mortality which correlate well with fasting, postprandial plasma glucose and HbA1c level. Other factors such as aging, gender, smoking, dyslipidaemia and hypertension also play an important role in diabetic micro- and macro-vascular complications. Type 2 DM is reported now to be CAD equivalent.
Patients and Methods: A cross sectional study of 118 patients including 90 males and 28 females being 63 diabetics and 55 non-diabetics over the period from March-November 2007 in Iraqi center for cardiac diseases who were underwent coronary angiographic study.
Results

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Using of Iron Oxide Nanoparticles and Application in the Removing of Heavy Metals from Sewage Water
...Show More Authors

This study investigated the applicability of iron oxide (Fe2O3) nanoparticles for the removal of cadmium metal from sewage water by using batch scale experiments. The iron oxide nanoparticles of 27.7nm were synthesized using a biological method and characterized by Atomic Force Microscope (AFM).  The Box-Wilson design was used to conduct experiments with three parameters such as pH (2-6), time of adsorption (6-120min) and adsorbent dosage (5-25mg/L). The best conditions occurred at pH: 5.5; contact time: 95.8 min; and iron oxide nanoparticle dosage: 20.77 mg/L for maximum cadmium removal of (96.9%).

View Publication Preview PDF
Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Engineering
Unit Price and Cost Estimation Equations through Items Percentage of Construction Works in a Desert Area
...Show More Authors

This research will cover different aspects of estimating process of construction work in a desert area. The inherent difficulties which accompany the cost estimating of the construction works in desert environment in a developing country, will stem from the limited information available, resources scarcity, low level of skilled workers, the prevailing severe weather conditions and many others, which definitely don't provide a fair, reliable and accurate estimation. This study tries to present unit price to estimate the cost in preliminary phase of a project.  Estimations are supported by developing mathematical equations based on the historical data of maintenance, new construction of managerial and school projects.

... Show More
View Publication Preview PDF
Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
In Vitro Antimicrobial Activity of Thymus Vulgaris,Origanum Vulgare and Rosmarinus Officinalis Against Dental Caries Pathogens
...Show More Authors

The in vitro antimicrobial activity of Thymus vulgaris,Origanum vulgare and
Rosmarinus officinalis water extracts were studied against Streptococcus mutans,
Lactobacillus acidophilus and Candida albicans isolates two of each isolate. All cold water
extracts exhibited antimicrobial activity against all tested microorganisms. The largest zone of
inhibition was obtained against Candida albicans isolates. Streptococcus mutans isolates and
one isolate of Lactobacillus acidophilus showed no effect in 300mg\ml concentration of
Thymus vulgaris extract,while the same concentration of Rosmarinus officinalis extract had
no effect on all Streptococcus mutans isolates and Lactobacillus acidophilus isolates
.Origanum vul

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Active Carbon from Date Stones for Phenol Oxidation in Trickle Bed Reactor, Experimental and Kinetic Study
...Show More Authors

The catalytic wet air oxidation (CWAO) of phenol has been studied in a trickle bed reactor

using  active  carbon  prepared  from  date  stones  as  catalyst  by  ferric  and  zinc  chloride activation (FAC and ZAC). The activated carbons were characterized by measuring their surface area and adsorption capacity besides conventional properties, and then checked for CWAO using a trickle bed reactor operating at different conditions (i.e. pH, gas flow rate, LHSV, temperature and oxygen partial pressure). The results showed that the active carbon (FAC and ZAC), without any active metal supported, gives the highest phenol conversion. The reaction network proposed account

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Valuation the Impact of Risks on the Goals and the Safety of Construction Projects in Iraq
...Show More Authors

Construction projects have a special nature and affect them many factors making them exposed to multiple risks as a result of the length of the implementation period and the multiplicity of stages, starting from the decision stage through implementation until the final delivery, which leads to increased uncertainty and the likelihood of risk.
The process of analysis and risk management is one of the effective and productive methods that are used in managing the construction projects for the purpose of increasing the chances of ending the project successfully in terms of cost, time and quality and at the lowest possible problems.

The research aims first to the effective planning for analysis and risk managemen

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
THE DIFFERENCE IN THE CHARGE DENSITY DISTRIBUTION OF 90Zr and 92Mo NUCLEI FROM ELASTIC ELECTRON SCATTERING
...Show More Authors

The calculation. of the nuclear. charge. density. distributions. ρ(r) and root. mean. square. radius.( RMS ) by elastic. electron. scattering. of medium. mass. nuclei. such. as (90Zr, 92Mo) based. on the model. of the modified. shell. and the use of the probability. of occupation. on the surface. orbits. of level 2p, 2s eroding. shells. and 1g gaining. shells. The occupation probabilities of these states differ noticeably from the predictions of the SSM. We have found. an improvement. in the determination. of ground. charge. density. and this improvement. allow. more precise. identification. of (CDD) between. (92Mo- 90Zr) to illustrate the influence of the extra

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Association between Body Mass Index and Depressive Symptoms among Adolescent Females in Baghdad, AlKarkh during 2022
...Show More Authors

Background: Due to their high prevalence rates, adolescent obesity and depression are among the most renowned public health concerns globally.  Obesity is considered the leading cause of morbidity and death in Iraq in 2019.  There is scarce research and surveys regarding the relationship between BMI and depression, especially in young Iraqi females.

Objectives: To explore the level of depression among adolescent girls, and to determine its association with Body Mass Index in the studies group.

Methods: Beck’s depression inventory questionnaire was used in 11 high schools for girls that were selected randomly from the schools in Baghdad/ AlKarkh from 1st of January 2023

... Show More
View Publication
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Association between Serum Insulin and Interleukin-6 levels with Breast Cancer in Post-Menopausal Iraqi Women
...Show More Authors

Background: Obesity rates are increasing day by day affecting all populations at different ages. The most prevalent kind of cancer among women worldwide is breast cancer, with increasing rates in the present time and in the future. Substantial connections between obesity and breast cancer are demonstrated. Elevated circulating levels of insulin and interleukin-6 have a substantial link to obesity and breast cancer development.

Objective: This study aimed to examine the serum levels of insulin and interleukin-6 in postmenopausal breast cancer patients and to study the connection between these biomarkers and breast cancer development.

Method: In this research

... Show More
View Publication
Crossref
Publication Date
Tue Jun 30 2009
Journal Name
Al-kindy College Medical Journal
Abdominal Distention and Acute Urinary Retention secondary to Congenital Distal Vaginal Obstruction in a Newborn Female
...Show More Authors

Congenital distal vaginal obstruction is usually asymptomatic in a newborn female. On rare occasions, it may present as an acute emergency with life threatening complications.This paper is reporting the rare condition of two newborn females presenting urgently with abdominal distension and acute urinary retention as a result of congenital distal vaginal Obstruction. The case history and urgent management shall be presented and both conditions shall be discussed.

View Publication Preview PDF