Preferred Language
Articles
/
jpgiafs-179
Property Tax and its Effect in increasing Tax outcome: (An applied Research at The General Commission of Taxes)
...Show More Authors

The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

  1. What is the contribution of property tax in the overall tax revenue?
  2. Are there any certain problems in collection of property tax?
    3. What are the factors that lead to a negative impact on the outcome of the property tax?
    4. How do we strengthen the role of the property tax in the overall tax revenue?

   This research has been aiming to recognition of property tax role starting from hypothesis as follows:-

The main hypothesis:- there is liaison of statistic significance between the proceeds derived from the property tax and the factors by which it is influenced). A correlation relationship of statistical.

  1. There is liaison of statistic significance between tax property and the average of tax proceeding.
  2. There is  a correlation relationship of statistical significance between tax property and the factors related to the taxpayer.
  3. There is a correlation relationship of statistical between tax property and the factors related with the tax management.
  4. There is a correlation relationship of statistical between tax property and the factors related with economic and legislative situations.

    After testing the hypothesis research using appropriate statistical tools, was a number of Conclusions and recommendations have been  summarized as follow:-

Weakness of tax awareness for the taxpayer has led to decline the tax proceedings. In addition to the negative effect to Deterioration of security situation  in assessment of properties in site for the difficulty  of reaching  them by the  supervisor that shown as (84,3%) of the sample which is reflected in tax revenue, and this leads to necessarily the recommendation   To find an efficient methods that enable tax authority to perform assessment of properties values via cooperation with the military forces or forming police system affiliated with the body of public taxation, then the necessity of raising the tax awareness level for the taxpayer and to make tax laws available for all and to work towards achieving the optional tax compliance to reduce tax evasion  and to increase the tax proceedings.

   المقدمة

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Biosensing technique for detection of H.pylori bacteria: Israa M.L. SaQari*, Layla M.H. Al-ameri
...Show More Authors

Abstract :H.pylori is an important cause of gastric duodenal disease, including gastric ulcers, Mucosa-associated lymphoid tissue (MALT), and gastric carcinoma. biosensors are becoming the most extensively studied discipline because the easy, rapid, low-cost, highly sensitive, and highly selective biosensors contribute to advances in next-generation medicines such as individualized medicine and ultrasensitive point-of-care detection of markers for diseases.  Five of ten patients diagnosed with H.pylori ranging in age from 15–85 participated in this research. who [gastritis, duodenitis, duodenal ulcer (DU), and peptic ulcer (PU)] Suspected H.pylori colonies w

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 25 2018
Journal Name
Iraqi Journal Of Science
Delineation of leachate plume migration by electrical resistivity methods Ile Epo dumpsite, Lagos, Southwestern Nigeria
...Show More Authors

A 5-traverse 2D resistivity survey and 20 Vertical Electrical Sounding (VES) points were carried out on Ile Epo Dump Site with a view to inferring the extent of migration of leachate plumes in the subsurface for possible contamination of groundwater. The surveys were carried out with Omega model resistivity meter. The Schlumberger configuration was employed for the VES while Wenner configuration was employed for the 2D resistivity survey (Constant Separation Techniques). The obtained VES and CST data were interpreted using WinResist and DIPRO respectively. The integrated results revealed three to four geo-electrically polluted materials as highly saturated fills (15 Ωm, 1.9 – 27.4m), saturated fills (15 - 30 Ωm, 3.6 – 29.9m) and un

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Fuzzy Multi-Objective Capacitated Transportation Problem with Mixed Constraints using different forms of membership functions
...Show More Authors

In this research, the problem of multi- objective modal transport was formulated with mixed constraints to find the optimal solution. The foggy approach of the Multi-objective Transfer Model (MOTP) was applied. There are three objectives to reduce costs to the minimum cost of transportation, administrative cost and cost of the goods. The linear membership function, the Exponential membership function, and the Hyperbolic membership function. Where the proposed model was used in the General Company for the manufacture of grain to reduce the cost of transport to the minimum and to find the best plan to transfer the product according to the restrictions imposed on the model.

View Publication Preview PDF
Crossref
Publication Date
Sun Jan 02 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
A Case Report of a Late-Onset Systemic Lupus Erythematosus Like- Induced by Carbamazepine Therapy
...Show More Authors

A case of systemic lupus erythematosus like induced by carbamazepine therapy in a 27 year old female patient with left sided trigeminal neuralgia had been recorded, 9 years from starting carbamazepine therapy. The patient condition improved clinically 3 days after withdrawal of
carbamazepine , the titer of antinuclear antibodies dropped from 1/640 to 1/80 after 3 weeks, and disappear completely after 6 months follow up.

View Publication Preview PDF
Crossref
Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Anticancer Mechanisms of Zoledronic Acid-Based Graphene Oxide Nanoparticles for Prostate Cancer Bone Metastases Treatment
...Show More Authors

     Bone metastases are the main reason for death in males suffering from advanced prostate cancer. This study aimed to create zoledronic acid and graphene oxide conjugation for anticancer therapy. The process of conjugation was confirmed by several characterization methods including UV-VIS spectrophotometry, Fourier Transform Infrared Spectroscopy (FTIR), and atomic force microscope (AFM). the cytotoxicity of 400, 600, and 800 μg/ml to each GO, ZOL, and ZOL-GO was evaluated on a human hepatic cell line (WRL 68) and human prostate cancer cell line (PC3) using an MTT assay. The antitumor mechanisms of ZOL-GO were examined by cell cycle analysis. The results demonstrated That ZOL-GO caused a reduction in the cell viability of WRL 68

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Tue Nov 09 2021
Journal Name
Abu Dhabi International Petroleum Exhibition & Conference
Numerical Simulation of Gas Lift Optimization Using Artificial Intelligence for a Middle Eastern Oil Field
...Show More Authors
Abstract<p>Artificial lift techniques are a highly effective solution to aid the deterioration of the production especially for mature oil fields, gas lift is one of the oldest and most applied artificial lift methods especially for large oil fields, the gas that is required for injection is quite scarce and expensive resource, optimally allocating the injection rate in each well is a high importance task and not easily applicable. Conventional methods faced some major problems in solving this problem in a network with large number of wells, multi-constrains, multi-objectives, and limited amount of gas. This paper focuses on utilizing the Genetic Algorithm (GA) as a gas lift optimization algorit</p> ... Show More
View Publication
Scopus (6)
Crossref (4)
Scopus Crossref
Publication Date
Wed Nov 05 2014
Journal Name
International Journal Of Applied Mathematical Research
Approximate solution of a model describing biological species living together using a new iterative method
...Show More Authors

View Publication
Crossref (2)
Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Electric Power Systems Research
Electromagnetic transient modeling of form-wound stator coils with stress grading system under PWM excitation
...Show More Authors

The insulation system of a machine coil includes several layers made of materials with different characteristics. The effective insulation design of machine coils, especially in the machine end winding, depends upon an accurate model of the stress grading system. This paper proposes a modeling approach to predict the transient overvoltage, electric field, and heat generation in machine coils with a stress grading system, considering the variation of physical properties in the insulation layers. A non-uniform line model is used to divide the coil in different segments based on material properties and lengths: overhang, stress grading and slot. The cascaded connection of chain matrices is used to connect segments for the representation of the

... Show More
Crossref (4)
Crossref
Publication Date
Thu Jun 10 2010
Journal Name
Iraqi Journal Of Laser
Experimental Investigation of a Laser Wireless Video Communication System Using Intensity Modulated /Direct Detection Technique
...Show More Authors

In this work Laser wireless video communication system using intensity modualtion direct
detection IM/DD over a 1 km range between transmitter and receiver is experimentally investigated and
demonstrated. Beam expander and beam collimeter were implemented to collimete laser beam at the
transmitter and focus this beam at the receiver respectively. The results show that IM/DD communication
sysatem using laser diode is quite attractive for transmitting video signal. In this work signal to noise
ratio (S/N) higher than 20 dB is achieved in this work.

View Publication Preview PDF
Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Removal of Iron (Iii) Ion from Aqueous Solution using Polyacrylic Acid Hydorgel Beads as Adsorbent
...Show More Authors

This research focuses on the removal and adsorption of Fe (III) ion using a low cost commercial polyacrylic acid hydrogel beads as adsorbent. The effects of time, initial concentration and pH on the metal ion adsorption capacity were investigated. The regeneration of the hydrogel bead and recovery of the metal ion adsorbed were study. The adsorption isotherm models were applied on experimental data and it is shown that the Langmuir model was the best one for Fe (III) ion removal. The maximum capacity was calculated. First-order and second- order kinetic models were used and it is shown that the experimental data was in reliable compliance with the first- order model with R2 value of (0.9935, 0.9011, 0.9695, 0.9912) for all concentrations

... Show More
View Publication Preview PDF