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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
Sun Jan 01 2023
Journal Name
Journal Of Discrete Mathematical Sciences And Cryptography
Orthogonality of generalized G-m-derivations in semi-prime G-nearrings
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We introduced the nomenclature of orthogonal G -m-derivations and orthogonal generalized G -m-derivations in semi-prime G -near-rings and provide a few essentials and enough provision for generalized G -n-derivations in semi-prime G -near-rings by orthogonal.

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Quantum Theory of Atom in Molecules Investigation Trinuclear Ruthenium: DFT Approach
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The topological indices of the "[(µ3-2, 5-dioxyocyclohexylidene)-bis ((2-hydrido)-nonacarbonyltriruthenium]” were studied within the quantum theory of atoms in the molecule (QTAIM), clusters are
analyzed using the density functional theory (DFT). The estimated topological variables accord with prior
descriptions of comparable transition metal complexes. The Quantum Theory of Atom, in molecules
investigation of the bridging core component, Ru3H2, revealed critical binding points (chemical bonding)
between Ru (1) and Ru (2) and Ru (3). Consequently, delocalization index for this non-bonding interaction
was calculated in the core of Ru3H2, the interaction is of the (5centre–5electron) class.

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Microbiology of active chronic otitis media: in comparison with abroad studies
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Background: Chronic otitis media (COM) of mucosal or squamous type is a common problem in otolaryngology practice, the active form of COM is characterized by discharge of pus and is treated by antibiotics to start with, the appropriate antibiotic should be prescribed to avoid antibiotic abuse and guarantee good outcome. Objectives:The objective of this study is to identify the causative organisms of active chronic active otitis media both (mucosal, squamous) type and test their sensitivity to various anti- microbial agents &compare with abroad studies.Methods:A prospective study was done on eighty patients, different ages and sexes were taken and carful history and examination was done, examination under microscope was done with carf

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Carbofuran with Diazotized Benzidine in Environmental Water Samples
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A simple, rapid, accurate and sensitive spectrophotometric method has been developed for the determing carbamate pesticides in both pure and water samples. The method is appropriate for the determination of carbofuran in the presence of other ingredients that are usually available in dosage forms. The effect of organic solvents on the spectrophotometric properties of the azo dye and the structure of the resulting product have also been worked out and it is found to be 1:1 benzidine :carbofuran. The method can be successfully applied to determination of carbofuran in water samples. The method is based on diazotization of Benzidine (4, 4 – diamino biphenyl) with sodium nitrite and hydrochloric acid followed by coupling with carbofuran

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Publication Date
Tue Mar 15 2022
Journal Name
Gene Reports
Genotyping of Human Cytomegalovirus Glycoprotein N in Iraqi Breast cancer Patients
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Human Cytomegalovirus (HCMV) is an enveloped ubiquitous ds-DNA virus that has been implicated in several types of malignancies. The current work was conducted in the period extending from (November 2018 to the end of October 2019) and aimed to assess the frequency of glycoprotein N (gN) genotypes of HCMV. A total number of 91serum and plasma specimens were collected to fulfill this purpose from females (71 breast cancer patients, and a control group of 20 females) attending Al-Amal hospital for cancer management and Baghdad teaching hospital. The molecular part of this data was achieved through both PCR and Multiplex PCR for detection of HCMV gN (UL73) entire gene as well as for genotyping. gN was detected in 36/71 (50.7%) of breast cancer

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Publication Date
Fri Jan 01 2010
Journal Name
The New Iraqi Journal Of Medicine
Seroprevalence of Hepatitis B and Hepatitis C virus infection in Iraq.
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Publication Date
Tue Jan 01 2019
Journal Name
Ssrn Electronic Journal
Silence as a Tactic of Communication in Pragmatics, Novel, and Poetry
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Publication Date
Wed Sep 01 2004
Journal Name
Faculty Of Engineering/mustansiriyah University
Studying and Analyzing Actual Safety Situation of Construction Factories in Iraq
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Safety programmes are considered one of the means to protect workers from different accidents and injuries and also to protect all assets including machines equipment and various materials. In spite of world state interests in occupational safety, this subject didn't get the required attention by senior staff of management at most of our country construction factories and the application of safety programmes still limited and in active. In order to a achieve the goal of the study, scientific method has been pursued to obtain the necessary information related to this study through tours to related companies and their construction factories and review literature that deal with occupational safety subject and their programmes and cost, in a

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Publication Date
Sun Jan 01 2023
Journal Name
E3s Web Of Conferences
Mitigation of Reflection Cracking in Asphalt Concrete Overlay on Rigid Pavements
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Reflective cracking is one of the primary forms of deterioration in pavements. It is widespread when Asphalt concrete (AC) overlays are built over a rigid pavement with discontinuities on its surface. Thus, this research work aims to reduce reflection cracks in asphalt concrete overlay on the rigid pavement. Asphalt Concrete (AC) slab specimens were prepared in three thicknesses (4, 5, and 6 cm). All these specimens were by testing machine designed and manufactured at the Engineering Consulting Office of the University of Baghdad to examine for the number of cycles and loads needed to propagate the reflection cracking in the asphalt concert mixture at three temperatures (20, 30, and 30°C). It was noticed that the higher thickness A

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Publication Date
Tue Mar 20 2018
Journal Name
1st International Conference On Applied Agricultural Sciences And Prospective Technology
Water Productivity and Efficiency of Irrigated Corn Farms in Babylon Governorate
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