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
Thu Oct 17 2024
Journal Name
Veterinary World
Characterization of food color additives and evaluation of their acute toxicity in Wistar albino rats
...Show More Authors

Background and Aim: The use of food dyes can cause certain diseases, such as anemia and indigestion, along with other disorders, tumors, and even cancer. Therefore, this study aimed to determine the chemical nature and toxicity of some commercial dyes locally used in processed foods compared with standard food dyes. Materials and Methods: Three types of standard and commercial food color additives (Sunset Yellow, Tartrazine, and Carmoisine) were extensively examined. The chemical structures and functional groups of the dyes were evaluated by Fourier-transform infrared (FTIR) spectroscopy. The melting temperatures of the dyes were also determined by chemical thermal analysis. The acute toxicity test to evaluate the standard and commercial

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Fri Feb 03 2012
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Viscosity and Density of Chrom Alum in Aqueous Poly (Ethylene Glycol) Solution at Different Temperature
...Show More Authors

Density data of alum chrom in water and in aqueous solution of poly (ethylene glycol) (1500) at different temperatures (288.15, 293.15, 298.15) k have been used to estimate the apparent molar volume (Vθ), limiting apparent molar volume (Vθ˚) experimental slope (Sv) and the second derivative of limiting partial molar volume [δ2 θ v° /δ T2] p .The viscosity data have been analyzed by means of Jones –Dole equation to obtain coefficient A, and Jones –Dole coefficient B, Free activation energy of activation per mole of solvent, Δμ10* solute, Δμ20* the activation enthalpy ΔH*,and entropy, ΔS*of activation of viscous flow. These results have been discussed in terms of solute –solvent interaction and making/breaking ability of so

... Show More
Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Corporate And Business Strategy Review
The role of entrepreneurial leadership strategy in promoting organizational sustainability: A descriptive and analytical study
...Show More Authors

The paper aims to build a model that supports organizational sustainability by analyzing the correlations and revealing the impact between the two main variables (entrepreneurial leadership) with its dimensions of proactive outlook, risk, and creativity (Van Zyl & Mathur-Helm, 2007), and (organizational sustainability) with its economic, environmental, and societal dimensions (Hansmann et al., 2012). As well as identifying the level of awareness and informing managers in the General Company for the Automotive and Equipment Industry, of the theoretical implications and performance, and its vital importance to society and the surrounding ecological environment, and drawing attention to that and improving performance, and indicatin

... Show More
View Publication
Scopus (4)
Crossref (7)
Scopus Crossref
Publication Date
Thu Aug 01 2019
Journal Name
Ieee Internet Of Things Journal
A New Task Allocation Protocol for Extending Stability and Operational Periods in Internet of Things
...Show More Authors

Scopus (18)
Crossref (13)
Scopus Clarivate Crossref
Publication Date
Wed Aug 11 2021
Journal Name
Neuroquantology
Correlation of Vitamin D Level with Electrophysiological Findings and Clinical Grading in Carpal Tunnel Syndrome
...Show More Authors

Carpal tunnel syndrome is a neurological disease that presented with paresthesias, pain, and numbness in the hand's median nerve compression. Vitamin D was assumed to affect both electrophysiological &clinical gradings, the study aims to assess the correlation between the deficiency of vitamin D and both electrophysiological and clinical gradings. This study was conducted in Ghazi Alhariri Hospital during the period from the first of November/2020 to the twenty-eighth of February/2021, fifty five individuals were referred to as Carpal tunnel syndrome patients, and compared to (55) control individuals, blood samples were withdrawn from the patients (3ml), centrifuged and kept in the freezer (-20°C) until the time of analysis of

... Show More
View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Sat Jul 01 2017
Journal Name
Journal Of Construction Engineering And Management
Identification, Quantification, and Classification of Potential Safety Risk for Sustainable Construction in the United States
...Show More Authors

View Publication
Scopus (55)
Crossref (52)
Scopus Clarivate Crossref
Publication Date
Wed Feb 28 2024
Journal Name
The Scientific World Journal
Leaf Extracts of Moringa oleifera Cultivated in Baghdad: Characterization and Antimicrobial Potential against Endodontic Pathogens
...Show More Authors

The use of medicinal plant preparations to clean and disinfect root canal infection is gaining popularity. The aim of this study was to evaluate the bioactive composition of leaf extracts of Moringa oleifera plants cultivated in Iraq (specifically Baghdad) and their antimicrobial activity against selected root canal pathogens for potential application in endodontic treatment. Materials and Methods. Moringa leaf extracts were prepared either through cold maceration or warm digestion techniques to perform an ethanolic or aqueous extraction, respectively. Phytochemical detection was performed before thin layer chromatography (TLC) and high-performance liquid chromatography (HPLC) to measure flavonoids and phenolic compounds within both

... Show More
View Publication
Scopus (7)
Crossref (3)
Scopus Crossref
Publication Date
Sun Jul 23 2023
Journal Name
Water
Evaluation of Water Quality Index (WQI) in and around Dhaka City Using Groundwater Quality Parameters
...Show More Authors

Groundwater quality deterioration due to anthropogenic natural activities and its immense utilization in various sectors is considered a great concern. The aim of this study is to determine the groundwater quality parameters at various sources in and around Dhaka city and compare them with Bangladesh drinking water standards. In this study, six groundwater quality parameters (pH, DO, COD, TS, TDS, and arsenic) and ten groundwater samples are analyzed to determine the water quality. The collected samples have maximum and minimum pH values of 6.9 and 6.4, respectively. Maximum and minimum DO values are 0.3 and 0.1 mg/L, respectively. The arsenic concentration is 0 mg/L for all collected groundwater samples. The maximum and minimum COD

... Show More
View Publication
Scopus (13)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Engineering
Petrophysical Properties and Well Log Interpretations of Tertiary Reservoir in Khabaz Oil Field / Northern Iraq
...Show More Authors

The aim of this study is interpretation well logs to determine Petrophysical properties of tertiary reservoir in Khabaz oil field using IP software (V.3.5). The study consisted of seven wells which distributed in Khabaz oilfield. Tertiary reservoir composed from mainly several reservoir units. These units are : Jeribe, Unit (A), Unit (A'), Unit (B), Unit (BE), Unit (E),the Unit (B) considers best reservoir unit because it has good Petrophysical properties (low water saturation and high porous media ) with high existence of hydrocarbon in this unit. Several well logging tools such as Neutron, Density, and Sonic log were used to identify total porosity, secondary porosity, and effective porosity in tertiary reservoir. For

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Fri Sep 27 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Antimicrobial efficacy of silver, zinc oxide, and titanium dioxide nanoparticles incorporated in orthodontic bonding agent
...Show More Authors

Background: One of the most important complications of fixed orthodontic treatment is formation of white spots, which are initial carious lesions. Addition of antimicrobial agents into orthodontic adhesive material might be wise solution for prevention of white spots formation. The aim of this study was to evaluate the antibacterial properties of orthodontic adhesive primer against S. Mutans after adding the three different types of nanoparticles (Ag, ZnO, or TiO2). Materials and methods: Discs were prepared using empty insulin syringe approximately 2 mm×2 mm rounded in shape specimens (40 discs) were divided into four groups (ten discs for each group): The first group was the control (made from primer only), the second group (10 dis

... Show More
View Publication Preview PDF
Scopus (15)
Crossref (14)
Scopus Crossref