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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 Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Prescribing Pattern and Rational use of Drugs in Maysan Governorate, Iraq
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This study was designed to investing the drug prescribing pattern which is the important point in the rational or irrational use of drugs among patients dispensing their prescriptions from the private pharmacies in Maysan governorate, Iraq for a period of 1 month. The data collected from prescriptions were calculated and analyzed according to the WHO prescribing guidelines. The data showed that the mean of drugs included in single prescription was 3.4, and 12% of prescribed drugs were written as generic names; moreover, the percentage of antibiotics, corticosteroids and anxiolytics were 33.3%, 11.4% and 23.8% respectively. Those results indicate the irrational use of drugs when compared with the world health organization standard values

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Publication Date
Wed Nov 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
New Record with Revision of Nomiinae Bees (Hymenoptera: Halictidae) in Iraq
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Abstract<p>In this study the Sub family of Nomiinae Robertson,1904 (Hyminoptera: Halictidae) was revised There were five species registered in our investigation: <italic>Pseudapis edentata</italic>(Morawitz,1876), <italic>P. nilotica</italic> (Smith,1976), <italic>Nomiapes bispinosa</italic> (Bulle,1832), <italic>N. diversipes</italic> (Latreille,1806), <italic>N. fugax</italic> (Morawitz1877); the last species is newly recorded in Iraq. A Key to identify the genera and species was designed according to the important morphological characters; as well, a brief description of the new record species is provided.</p>
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Publication Date
Mon Dec 25 2023
Journal Name
International Journal Of Drug Delivery Technology
Formulation, Characterization, Optimization, and In-vitro Evaluation of Rosuvastatin as Nanofiber
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Bioavailability is the objective for an optimum formulation. The target of the analysis is to maximize both the fluidity and disintegration profile of class II weakly compounds that are water-soluble. Anti-dyslipidemia drug rosuvastatin calcium (RC) (bioavailability 20%) through formulating as nanofibers (NFs) using electrospinning (ES) technology. Twenty formulas were prepared, and different polymers and polymer combinations with various concentrations were used such as polyethylene oxide (PEO) polyvinyl pyrrolidine (PVPK-30), and hydroxypropyl methylcellulose (HPMC). Three distinct groups of maximum parameters, including polymeric solution, electrospinning method, and ambient parameter, are capable of influencing the creation alon

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Publication Date
Mon Jun 01 2020
Journal Name
Iraqi Journal Of Physics
Prospect of CW Raman Laser in Silicon- on- Insulator Nano-Waveguides
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Numerical analysis predicts that continuous-wave (CW) Raman lasing is possible in Silicon-On-insulator (SOI) nano-waveguides, despite of presence of free carrier absorption. The scope of this paper lies on lasers for communication systems around 1550 nm wavelength. Two types of waveguide structures Strip and Rib waveguides have been incorporated. The waveguide structures have designed to be 220 nm in height. Three different widths of (350, 450, 1000) nm were studied. The dependence of lasing of the SOI Raman laser on effective carrier lifetime was discussed, produced by tow photon absorption. At telecommunication wavelength of 1550 nm, Raman lasing threshold was calculated to be 1.7 mW in Rib SOI waveguide with dimen
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Publication Date
Sun Oct 21 2018
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Thrombocytosis and CA125 as Predictor of Malignancy in Gynaecological Pelvic Mass
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Background: Pelvic masses are common in women & can present at any age of woman life, it could be benign or malignant mass and may originate from gynecological organs like cervix, uterus, uterine adnexia, or from other pelvic organs like intestine, bladder, ureters, skeletal muscle, and bone.Objective: We attempted to determine the increasing of platelet counts(> 450.000 /micro liter) and CA125serum level (> 35 U/mL) as useful tools for predicting and confirming malignancy in gynecological pelvic mass.Patients and methods: A prospective unmatched hospital based case-control study carried out at Baghdad Teaching Hospital, about 126 women were enrolled in our study, divided into two groups 60 women were control group (free o

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Publication Date
Mon Apr 19 2021
Journal Name
Archives Of Razi Institute
Gene Expression of miRNAs Let-7aAssociated with Diabetes in Iraqi Population
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miRNAs regulate protein abundance and control diverse aspects of cellular processes and biological functions in metabolic diseases, such as obesity and diabetes. Lethal-7(Let-7) miRNAs specifically target genes associated with diabetes and have a role in the regulation of peripheral glucose metabolism. The present study aimed to describe the gene expressions of the let-7a gene with the development of diabetes in Iraq and the difference in the expression of this gene in patients with diabetes and healthy individuals. The association between age and gender with the development of diabetes was studied in this study and the results were compared with those of healthy individuals in the group of control. Based on the obtained results, there was

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Drought assessment in Iraq using analysis of Standardized precipitation index (SPI)
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The Present study investigated the drought in Iraq, by using the rainfall data which obtained from 39 meteorological stations for the past 30 years (1980-2010). The drought coefficient calculated on basis of the standard precipitation index (SPI) and then characteristics of drought magnitude, duration and intensity were analyzed. The correlation and regression between magnitude and duration of drought were obtained according the (SPI) index. The result shows that drought magnitude values were greater in the northeast region of Iraq. 

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Publication Date
Fri Jan 01 2021
Journal Name
Annals Of Tropical Medicine & Public Health
Assessment of Left Ventricular Function in Body builders using conventional echocardiography
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Background: Powerlifters and bodybuilders use anabolic androgenic steroids (AAS) especially – as many as 55 percent of elite powerlifters admitted using these agents. In contrast to numerous documented toxic and hormonal effects of AAS their impact on the structure and function of the left ventricular (LV) was not yet fully understood.

Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research &amp; Development
Analytical Study of Strategic Watch at Paralympic Committee Members in Iraq
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Publication Date
Thu Mar 03 2022
Journal Name
Trends In Sciences
Computational Study of Charge Density Produced in N2: H2 Plasma Actuator
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Numerical simulation of charge density produced in plasma actuators is dependent upon the development of models dealing with electrical properties. The main aim of this work is to investigate the characteristics surface charge density and space charge density of DBD plasma actuator. A simple design of surface dielectric barrier discharge plasma actuator is used in the study. The discharge gas was N2:H2 mixture with applied voltage equal to 1.5 kV. A theoretical plasma model is used to establish the charge density details. Results show that surface charge density increased in value and spread in width alone the exposed electrode as the voltage increased and reached to the amplitude value.

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