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Tax Justice and its Effect in Tax Compliance
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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.

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Publication Date
Thu Nov 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Tensile force measurement by using different lingual retainer wires, bonding materials types and thickness (A comparative in vitro study)
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Background: The bonded orthodontic retainer constructed from multistrand wire and composite is an efficient esthetic retainer, which can be maintained long-term. Clinical failures of bonded orthodontic retainers, most commonly at the wire/composite interface, have been reported. This in vitro investigation aimed to evaluate the tensile forces of selected multistrand wires and composite materials that are available for use in the construction of bonded fixed retainers. Materials and Methods: The study sample includes 120 wires with three types of retainer wires (3 braided strands\ Orthotechnology, 8 braided strands\ G&H Orthodontics, 6 coaxial strands\ Orthoclassic wires), two types of adhesive (flowable\ Orthotechnology, non flowable\ G&H O

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Publication Date
Thu Jun 29 2023
Journal Name
Farmacia
CORRELATION BETWEEN INTEGRIN ALPHA-4 GENE POLYMORPHISMS AND FAILURE TO RESPOND TO NATALIZUMAB THERAPY IN IRAQI MULTIPLE SCLEROSIS PATIENTS
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Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Applied Spectroscopy
Spectrophotometric Method for the Determination of Naphazoline Nitrate in Bulk and Pharmaceutical Preparations by Using 1,2-Naphthoquinone-4-Sulfonate
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A simple, accurate, and cost-efficient UV-Visible spectrophotometric method has been developed for the determination of naphazoline nitrate (NPZ) in pure and pharmaceutical formulations. The suggested method was based on the nucleophilic substitution reaction of NPZ with 1,2-naphthoquinone-4-sulfonate sodium salt in alkaline medium at 80°C to form an orange/red-colored product of maximum absorption (λmax) at 483 nm. The stoichiometry of the reaction was determined via Job's method and limiting logarithmic method, and the mechanism of the reaction was postulated. Under the optimal conditions of the reaction, Beerʼs law was obeyed within the concentration range 0.5–50 μg/mL, the molar absorptivity value (ε) was 5766.5 L × mol–1 × c

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Publication Date
Mon Mar 04 2024
Journal Name
Journal Of Emergency Medicine, Trauma And Acute Care
Cone beam computed tomography (CBCT) evaluation of ridge shape and bone density in Iraqi sample pre-dental implant insertion
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One of the critical factors for dental implant success is accurate clinical and radiological assessment. Cone-beam computed tomography systems (CBCT) allow surgeons to determine the quality and quantity before surgery, aiding in treatment planning. This study highlights the importance of such an assessment Materials and Methods A total of 40 patients were referred to CBCT scanning for pre-dental implant assessment in the Oral and Maxillofacial Radiology department at Al-Shaheed Gazi Al Hariri Hospital from 2021 to 2022. The patients were between 18 and 50 years old. All data were analyzed with on-demand 3D software (Kavo OP 3D: Cone Beam 3D imaging Germany). Results: Regarding the ridge shape: In the upper anterior and posterior regions, th

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Publication Date
Sat Mar 20 2021
Journal Name
Psychology And Education
Analyzing the Mutual Impact between Accounting Profit and Stock returns for Joint Stock Companies Registered in Baghdad Stock Exchange
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The research aims to test the two characteristics of the relationship between accounting profits and the stock returns, to find out the suitability of both of them in explaining the relationship between accounting profits and stock returns for joint stock companies registered in the Baghdad Stock Exchange, also aims to reaching the most appropriate specification for the relationship between the two variables of the company’s stock dealing in the Baghdad Stock Exchange, and get a set of results, the most important of which are: the ability of changing for both of these variables in the profits share and the stock level of the profits does not explain more than 9,9% of the market returns of the Iraqi Joint Stock Companies registered i

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Publication Date
Tue Nov 05 2019
Journal Name
Humanities & Social Sciences Reviews
HUMAN LAB RATS IN JAMES DASHNER’S THE MAZE RUNNER SERIES (2009 – 2011): HISTORICAL REFERENCES, PRESENT ALLUSIONS, AND DYSTOPIAN FUTURE
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Purpose: This study aims to shed the light on allusions to real lab rats in Dashner’s trilogy: The Maze Runner (2009), The Scorch Trails (2010), and The Death Cure (2011).  It also aims to trace the historical documents and chronicles essential to reveal the justifications behind the vague political and scientific crimes.  Methodology: The researchers have used the literary analytical approach to study and analyze selected prominent aspects from each novel; such as the concept of lab rats and genocide crimes in The Maze Runner; references to weather experiments, the climate change conspiracy, gas chambers, and the Holocaust in The Scorch Trails; and finally, the man-made diseases and biological weapons in The Death Cure. Results

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Publication Date
Thu Nov 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Bone density determination for the maxilla and the mandible in different age groups by using computerized tomography (Part I)
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Background: Mini implant stability is primarily related to local bone density; no studies have evaluated bone density related to mini implant placement for orthodontic anchorage between different age groups in the maxilla and the mandible. The present research aims to evaluate side, gender, age, and regional differences in bone density of the alveolar bone at various orthodontic implant sites. Materials and method: Fifty three individuals who were divided into two groups according to their age into: group I (ages 16-20 years) and group II (ages 21-29 years) had subjected to clinical examination, then 64-multislice computed tomography scan data were evaluated and bone density was measured in Hounsfield unit at 102 points (51 in the maxilla

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of International Society Of Preventive And Community Dentistry
Investigating tensile bonding and other properties of yttrium oxide nanoparticles impregnated heat-cured soft-denture lining composite in vitro
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Aims: This study was conducted to assess the effect of the addition of yttrium oxide (Y2O3) nanoparticles on the tensile bond strength, tear strength, shore A hardness, and surface roughness of soft-denture lining material. Materials and Methods: Y2O3 NPs with 1.5 and 2 wt.% were added into acrylic-based heat-cured soft-denture liner. A total of 120 specimens were prepared and divided into four groups according to the test to be performed (tensile bond strength, tear strength, surface hardness, and surface roughness). Results: There was a highly significant increase in tensile bond strength between the soft liner and the acrylic denture base, tear strength, and hardness at both concentrations as compared to the control group, whereas ther

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effects of Melatonin On The Oxidative Stress , Protein Glycation , Microalbuminuria and Lipid Profile In Type II Diabetes Mellitus
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Previous studies indicated that supplementation with antioxidants has a protective effects against oxidative stress–induced damage in type 2 diabetes. In this study we evaluated the antioxidant effects of melatonin on the oxidative stress parameters and microalbuminuria in type 2 DM patients. 30 patients with type 2 DM were treated with 3mg/day melatonin for 90 days. Erythrocytes and plasma MDA and glutathione, fasting plasma glucose, %HbAIC, microalbuminuria, total plasma protein and lipid profile were measured each 30 days and compared with those obtained from 20 healthy controls.

A decrease in MDA levels associated with the elevation in GSH levels were observed, compared with the pre–treatment levels.

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Publication Date
Sun Jan 01 2023
Journal Name
Sport Tk - Revista Euro Americana De Ciencias Del Deporte
Analysis of the amount of lost fluids, some blood components and mineral salts in volleyball under hot weather conditions
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Scopus (7)
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