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The Impact of Tax knowledge in compliance costs: Applied Research
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This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attention sample organizations research, Tax knowledge despite its impact on reducing the costs of compliance, and also research found a lack of the fact of tax services provided by tax administration,  the most of the organizations had hired services   consultants and experts for information and guidance to complete the tax measures, which have contributed to increasing compliance costs.

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Sensitivity of gold nanoparticles doped in porous silicon
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In this work gold nanoparticles (AuNPs), were prepared. Chemical method (Seed-Growth) was used to prepare it, then doping AuNPs with porous silicon (PS), used silicon wafer p-type to produce (PS) the processes doping achieved by electrochemical etching, the solution etching consist of HF, ethanol and AuNPs suspension, the result UV-visible absorption for AuNPs suspension showed the single peak located at ~(530 – 521) nm that related to SPR, the single peak is confirmed that the NPs present in the suspension is spherical shape and non-aggregated. X-ray diffraction analysis indicated growth AuNPs with PS. compare the PS layer without AuNPs and with AuNPs doped for electrical properties and sensitivity properties we found AuNPs:PS is more

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Language Academy
A LINGUISTIC INVESTIGATION OF CONTEXTUALIZATION IN RELIGIOUS DISCOURSE
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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
In vitro Evaluation of Tinidazole Bioadhesive Vaginal Gels
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         Many trials were made to prepare Tinidazole 2% as bioadhesive vaginal gels using different gel bases including hydroxypropyl methyl cellulose (3 and 4% w/w), methylcellulose (3 and 4%w/w) and    carboxymethylcellulose (2 and 3% w/w) .Swelling index of the polymers,pH , viscosity , bioadhesive force , and in-vitro drug release to the simulating vaginal fluid (S.V.F.) were investigated for all the prepared bioadhesive gels . The mechanism of drug release from the gel bases was also investigated.

The results revealed that C MC 3% gave the highest viscosity and bioadhesive strength with the lowest release rate while lowest viscosity and bioadhesive force

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Publication Date
Wed Oct 31 2012
Journal Name
Enzyme Research
Simulation of Enzyme Catalysis in Calcium Alginate Beads
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A general mathematical model for a fixed bed immobilized enzyme reactor was developed to simulate the process of diffusion and reaction inside the biocatalyst particle. The modeling and simulation of starch hydrolysis using immobilized α-amylase were used as a model for this study. Corn starch hydrolysis was carried out at a constant pH of 5.5 and temperature of . The substrate flow rate was ranging from 0.2 to 5.0 mL/min, substrate initial concentrations 1 to 100 g/L. α-amylase was immobilized on to calcium alginate hydrogel beads of 2 mm average diameter. In this work Michaelis-Menten kinetics have been considered. The effect of substrate flow rate (i.e., residence time

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Publication Date
Thu Jun 01 2023
Journal Name
Cellular, Molecular And Biomedical Reports
Comprehensive analysis of microRNA (miRNA) in cancer cells
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Publication Date
Thu Jun 08 2023
Journal Name
Open Engineering
A review of rutting in asphalt concrete pavement
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Undoubtedly, rutting in asphalt concrete pavement is considered a major dilemma in terms of pavement performance and safety faced by road users as well as the road authorities. Rutting is a bowl-shaped depression in the wheel paths that develop gradually with the increasing number of load applications. Heavy axle loadings besides the high pavement summer temperature enhance the problem of rutting. According to the AASHTO design equation for flexible pavements, a 1.1 in rut depth will reduce the present serviceability index of relatively new pavement, having no other distress, from 4.2 to 2.5. With this amount of drop in serviceability, the entire life of the pavement in effect has been lost. Therefore, it is crucial to look at the mechani

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Publication Date
Mon Mar 31 2025
Journal Name
The Iraqi Geological Journal
Petroleum Hydrodynamic of Oilfields in Basrah, Southern Iraq
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Hydrodynamics is the interpretation of subsurface fluids and pressures to explain and predict hydrocarbon occurrence and trapping. Different models of fluid flow and hydrocarbon entrapments were constructed for the Mishrif Formation in (Rumaila South RU, Rumaila North R, West Qurna WQ, Majnon MJ, and ZubairZB) oilfields in Basra, southern Iraq. The dynamic flow within the oil reservoir was analyzed by measuring the specific gravity, hydrostatic pressure, hydrodynamic pressure, pressure gradient, salinity and hydraulic head. Fluid saturation in the pore space, hydrodynamic parameters, density, permeability and buoyancy influence fluid flow. The hydrodynamic model indicates that the oil fields are non-isolated reservoirs with a unifor

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Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Communicable Diseases
Influence of Syphilis Infection on Abortions in Iraq
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Introduction: Syphilis is a sexually transmitted disease, that may be transferred from mothers to infants during pregnancy if it is left untreated. Method: This study was conducted among 65 women who suffered from recurrent abortions in Iraq. Syphilis screening recombinant (IgM + IgG) level by ELISA, RADIM (Italy) and rapid plasma reagin (RPR) (positive and negative results) tests were used to analyse the data. Results: A non-significant association was observed with age (p=0.989), and the number of healthy births (p=0.643). Non-significant differences were observed in comparisons between smoker and non-smoker percentages in the study group. The rapid test for syphilis confirmation was applied using Rapid Plasma Reagin (RPR) tests.

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Imam Muslim bin Qasim al-Qurtubi   And his efforts in wound and modification
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Imam Muslim bin Qasim al-Qurtubi   And his efforts in wound and modification

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Subgroups and Orbits by Companion Matrix in Three Dimensional Projective Space
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The aim of this paper is to construct cyclic subgroups of the projective general linear group over  from the companion matrix, and then form caps of various degrees in . Geometric properties of these caps as secant distributions and index distributions are given and determined if they are complete. Also, partitioned of  into disjoint lines is discussed.

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