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Financial contribution of taxes on Foreign oil companies in support of the state budget: The case of a foreign oil company in the Iraq Study
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Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process settling accounts with these companies. The research has come to the most important set of conclusions.1.That contracts with foreign oil companies contracting for work in Iraq has created a new resource for the general budget of the state by imposing taxes and fees on the income of these companies, which provide sufficient funding sources to cover the overhead of the State.2.Iraq is one of the oil countries, which occupies a leading position among Arab and international oil-producing countries of the magnitude of the reserves position of the oil sector is one of the most important pillars of the Iraqi economy to being an important source of attracting foreign to work in Iraq, the oil companies, which contribute to the development and reconstruction of the national economy, with the introduction of modern technologies in the the oil industry.3.The income tax on foreign oil companies contracting for work in Iraq Law No. (19) for the year 2010 and instructed No. (5)- for the year 2011 began for the purpose of supporting the national economy and the submission of income earned in Iraq to foreign oil companies and its sub-contractors in the production and extraction of oil and gas income tax.Recommended Find the need in the future to promote cooperation with international oil companies and oil service companies in all oil activities through cooperation and participation agreements and contracted to gain access to Iraq's strategic objectives for the purpose of providing new resources to finance the state budget as well as the need to take advantage of good global technical expertise and technology of modern provided by oil companies foreign operating in Iraq

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
The impact of the Qur'anic expression on the poetic picture In Oriental poetry in the eighth century AH
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This research deals with the poetic image of poets of the eighth century poetic, where they embodied the features of the religious life in which they live, and their impact on the Koranic text in the reflection of the image on their poems, where it becomes clear the ability of the poet at that stage to clarify the aesthetic components of the poetic text; Investigations, singled out the first topic: the analogy, and the second metaphorical picture, and the third: the picture.

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of changing the exchange rate in bank loans : Applied research on a sample of Iraqi commercial banks
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Abstract

          The aim of the research is to measure the effect of changing the exchange rate on bank loans, and in order to achieve this goal, the (official exchange rate) was chosen as an independent variable and its effect was studied on the dependent variable, which is bank credit. Commercial Gulf, Baghdad, A Shore International for Investment (and the financial indicators (growth rate of loans) and the statistical program (Eviews 12) were used to measure the impact of the exchange rate change on the bank credit of banks, the research sample for the period 2012-2022, and the research reached a group Among the conclusions, the most important of which is that the

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Examining the Asymmetric Impacts of Interest and Exchange Rate on Investment in Egypt for the Period 1976-2020: Applying NARDL Model
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Most of the studies conducted in the past decades focused on the effect of interest rates and exchange rates on domestic investment under the assumption that the independent variables have the same effect on the dependent variable, but there were limited studies that investigated the unequal effects of changes in interest rates and exchange rates, both positive and negative, on domestic investment.  This study used a nonlinear autoregressive distributed lag (NARDL) model to assess the unequal effects of the real interest rate and real exchange rate variables on domestic investment in Egypt for the period 1976 - 2020.  The results revealed that positive and negative shocks for both exchange rates have unequal effects on

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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)
Phytochemical Study of Steroidal Sapogenin “Tigogenin” Present in the Leaves of Yucca aloifolia Cultivated in Iraq
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This study detects the presence of the most important steroidal sapogenin “Tigogenin” in the leaves of Yucca aloifolia widely cultivated in Iraq. The absence of any study concerning the Tigogenin content of this medicinal plant in Iraq, and the industrial importance of Tigogenin depending on its role as a precursor in the synthesis of some steroidal drugs, acquired this study its value. This study concerned with extraction, identification, isolation, and purification of Tigogenin from the leaves of Yucca aloifolia. Extraction of this compound was carried out using two methods. Identification of this compound was done using thin layer chromatography (TLC) where different solvent systems had been tried. Liberm

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Phytochemical Study of Steroidal Sapogenin “Tigogenin” Present in the Leaves of Agave americana Cultivated in Iraq
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The presence of the most important steroidal sapogenin “Tigogenin” in the leaves of Agave americana  cultivated in Iraq was detected. The absence of any study concerning the Tigogenin content of this medicinal plant in Iraq, and the industrial importance of Tigogenin depending on its role as a precursor in the synthesis of some steroidal drugs, acquired this study its value. This search include extraction,  isolation,  purification and dentification of Tigogenin from the leaves of Agave americana. Extraction of this compound was carried out using two methods. Identification of this compound is carried out by using thin layer chromatography (TLC) where three different mobile phase have been use

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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)
Phytochemical Study of Flavonoid "Casticin" Present in the Fruits of Vitex agnus-castus L. Cultivated in Iraq
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This study detects the presence of an important flavonoid "Casticin" in the fruits of Vitex agnus-castus L. grown in Iraq. The pharmaceutical importance of Casticin arise from its consideration as anti-tumor substance and have cytotoxic effects, and the absence of any study concerning Casticin content of this medicinal plant in Iraq, gave this study its importance. This study concerned with the extraction, identification, isolation and purification  of Casticin from the fruits of Vitex agnus-castus L. The extraction of this compound was carried out using  two methods. Identification of this compound was done by Thin Layer Chromatography (TLC) in which three different solvent system has been tried. This identif

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Engineering
Desulfurization of AL-Ahdab Crude Oil using Oxidative Processes
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Two different oxidative desulfurization strategies based on oxidation/adsorption or oxidation/extraction were evaluated for the desulfurization of AL-Ahdab (AHD) sour crude oil (3.9wt% sulfur content). In the oxidation process, a homogenous oxidizing agent comprising of hydrogen peroxide and formic acid was used. Activated carbons were used as sorbent/catalyst in the oxidation/adsorption process while acetonitrile was used as an extraction solvent in the oxidation/extraction process. For the oxidation/adsorption scheme, the experimental results indicated that the oxidation desulfurization efficiency was enhanced on using activated carbon as catalyst/sorbent. The effects of the operating conditions (contact time, temperat

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Publication Date
Mon Sep 01 2014
Journal Name
Al-khwarizmi Engineering Journal
Heterogeneous Photocatalytic Degradation for Treatment of Oil from Wastewater
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In the present study, advanced oxidation process / heterogeneous photocatalytic process (UV/TiO2/Fenton) system was investigated to the treatment of oily wastewater. The present study was conducted to evaluate the effect of hydrogen peroxide concentration H2O2, initial amount of the iron catalyst Fe+2, pH, temperature, amount of TiO2 and the concentration of oil in the wastewater.  The removal efficiency for the system UV/TiO2/Fenton at optimal conditions and dosage (H2O2 = 400mg/L, Fe+2 = 40mg/L, pH=5, temperature =30oC, TiO2=75mg/L) for 1000mg/L load was found to be 77%.

Aluminum foil cover around the re

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Publication Date
Mon Mar 29 2021
Journal Name
Journal Of Engineering
Kinetic Studies of Biodiesel Production from Jatropha curcas Oil
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The world is confronted with the twin crisis of fossil fuel depletion and environmental degradation caused by fossil fuel usage. Biodiesel produced from renewable feedstocks such as Jatropha seed oil or animal fats by transesterification offers a solution. Although biodiesel has been produced from various vegetable oils such as Jatropha seed oil, the reaction kinetics studies are very few in literature, hence the need for this study. Jatropha curcas seed oil was extracted and analyzed to determine its free fatty acid and fatty acid composition. The oil was transesterified with methanol at a molar ratio of methanol to oil 8:1, using 1% sodium hydroxide catalyst, at different temperature

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Publication Date
Sun Dec 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Hydrodynamic Pressure Gradient Correlation of Some Iraqi Oil Wells
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Empirical equation has been presented to predict the optimum hydrodynamic
pressure gradient with optimum mud flow rate (one equation) of five Iraqi oil wells
to obtain the optimum carrying capacity of the drilling fluid ( optimum transport
cuttings from the hole to the surface through the annulus).
This equation is a function of mud flow rate, mud density and penetration
rate without using any charts or graphs.
The correlation coefficient accuracy is more than 0.9999.

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