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
Wed Aug 01 2018
Journal Name
Global Journal Of Health Science
The Effect of Nebulized Salbutamol on Serum Potassium and Blood Sugar Level of Asthmatic Patients
...Show More Authors

BACKGROUND: Nebulized Salbutamol have great advantages for patients with respiratory problems by depositing drugs directly to the lungs, inspite of reported adverse metabolic effects on different electrolytes and glucose heamostasis of patients.AIM OF STUDY: To evaluate the effect of nebulized salbutamol used in the management of patients with asthma who have normal serum potassium and blood glucose levels. in the emergency department after 30 and 60 minutes of administration and to find out if these results are of clinical importance that should be taken in consideration when treating patients especially those with abnormal glucose hemostasis or electrolyte disturbance. PATIENTS & METHODS: The study is a prospective follow

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis of Manganese Dioxide Nanoparticles by Plant Extract Mediated and their Effect on Biofilm Formation
...Show More Authors

In the current work, Punica granatum L. peel, Artemisia herba-alba Asso., Matricaria chamomilla L., and Camellia sinensis extracts were used to prepare manganese dioxide (MnO2) nanoparticles utilizing a green method. Energy-dispersive X-ray (EDX) analysis, Fourier Transform Infrared Spectroscopy (FTIR) analysis, and Filed emission-scanning electron microscopy (FE-SEM) analysis were used to evaluate the produced MnO2 NPs. FE-SEM pictures demonstrated how agglomerated nanoparticles formed. According to FE-SEM calculations, the particle size ranged from 18.7-91.5 nm. FTIR spectra show that pure Mn-O is formed, while EDX results show that Mn and O are present. The ability to suppress biofilm growth in the produced MnO

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Effect of Biosynthesized Zinc oxide Nanoparticles on Phenotypic and Genotypic Biofilm Formation of Proteus mirabilis
...Show More Authors

Proteus mirabilis is considered as a third common cause of catheter-associated urinary tract infection, with urease production, the potency of catheter blockage due to the formation of biofilm formation is significantly enhanced. Biofilms are major virulence factors expressed by pathogenic bacteria to resist antibiotics; in this concern the need for providing new alternatives for antibiotics is getting urgent need, This study aimed to explore whether green synthesized zinc oxide nanoparticles (ZnO NPs) can function as an anti-biofilm agent produced by P.mirabilis. Bacterial cells were capable of catalyzing the biosynthesis process by producing reductive enzymes. The nanoparticles were synthesized from cell free

... Show More
View Publication Preview PDF
Scopus (16)
Crossref (12)
Scopus Crossref
Publication Date
Fri Sep 01 2017
Journal Name
Food Research International
Effect and mechanism of cellulose nanofibrils on the active functions of biopolymer-based nanocomposite films
...Show More Authors

View Publication
Scopus (106)
Crossref (109)
Scopus Clarivate Crossref
Publication Date
Mon Jan 01 2018
Journal Name
World Journal Of Dentistry
Effect of Mouthwashes on Frictional Properties of Gold-plated and Ordinary Stainless Steel Orthodontic Brackets
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sat Jul 02 2022
Journal Name
Journal Of Inorganic And Organometallic Polymers And Materials
Effect of Glycerin on Electrical and Thermal Properties of PVA/Copper Sulphate Gel Polymer Electrolytes
...Show More Authors

View Publication
Scopus (28)
Crossref (29)
Scopus Clarivate Crossref
Publication Date
Mon Mar 06 2023
Journal Name
Research On Crops
Effect of fertilizers starter solutions on growth and production of broccoli (Brassica oleracea var. italica) 
...Show More Authors

The seedlings of vegetables are exposed to stress states, especially through the first period, due to injuring their roots by transplanting or heavy rain , so it is necessary to provide an available nutrient to recover the growth and increase their early yield, which means more income for farmers. In this regard, an experiment was conducted in the College of Agricultural Engineering Sciences, Agriculture Faculty, University of Baghdad, Iraq to study the effect of different types and concentrations of mineral fertilizers as starter solutions by using high nitrogen (N), high phosphorus (P) and neutral fertilizers (Q) at three levels which were 4 g/l (S1), 8 g/l (S2) and 12 g/l (S3) on broccoli growth and yield. The results showed tha

... Show More
View Publication
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Wed Oct 18 2023
Journal Name
Cogent Engineering
Investigating the effect of nanomaterials on the Marshall properties and durability of warm mix asphalt
...Show More Authors

This research aims to investigate the effect of four types of nanomaterial on the Marshall properties and durability of warm mix asphalt (WMA). These types are; nano silica(NS), nano carbonate calcium (NCC), nano clay(NC), and nanoplatelets (NP). For each type of Nanomaterial, three contents are tried as following; NS(1%, 3%, and 5%), NCC(2%, 4%, and 6%), NC(3%, 5%, and 7%), and NP (2%, 4%, and 6%) by weight of asphalt cement. Following Marhsall mix design method, the optimum asphalt cement content is determined, thereafter the optimum dosage for each nanomaterial is obtained based on the highest Marshall stability value. The durability of the control mix (no nanomaterial) and modified mixtures have been compared based on moisture damage, r

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Wed Aug 28 2019
Journal Name
Journal Of Engineering
     Influent Flow Rate Effect On Sewage Pump Station Performance Based On Organic And Sediment Loading
...Show More Authors

The performance of sewage pumps stations affected by many factors through its work time which produce undesired transportation efficiency. This paper is focus on the use of artificial neural network and multiple linear regression (MLR) models for prediction the major sewage pump station in Baghdad city. The data used in this work were obtained from Al-Habibia sewage pump station during specified records- three years in Al-Karkh district, Baghdad. Pumping capability of the stations was recognized by considering the influent input importance of discharge, total suspended solids (TSS) and biological oxygen demand (BOD).  In addition, the chemical oxygen demands (COD), pH and chloride (Cl). The proposed model performanc

... Show More
View Publication Preview PDF
Crossref (7)
Crossref
Publication Date
Thu Dec 14 2023
Journal Name
Malaysian Journal Of Mathematical Sciences
The Effect of Alternative Resource and Refuge on the Dynamical Behavior of Food Chain Model
...Show More Authors

This article examines and proposes a dietary chain model with a prey shelter and alternative food sources. It is anticipated that mid-predators' availability is positively correlated with the number of refuges. The solution's existence and exclusivity are examined. It is established that the solution is bounded. It is explored whether all potential equilibrium points exist and are locally stable. The Lyapunov approach is used to investigate the equilibrium points' worldwide stability. Utilizing a Sotomayor theorem application, local bifurcation is studied. Numerical simulation is used to better comprehend the dynamics of the model and define the control set of parameters.

View Publication
Scopus (4)
Crossref (3)
Scopus Clarivate Crossref