Preferred Language
Articles
/
jpgiafs-25
The obstacles affecting the tax reform in Iraq: Applied research in the General Authority for Taxation

    In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the necessary reforms. The most important recommendations reached by the research are to divide the tax reform programs into stages the state budget.

Keyword: Reform, Constraints, Tax

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 20 2011
Journal Name
المؤتمر الدولي الثالث للاحصائيين العرب
Use a form ARX(p,q) to estimate time series for the Iraqi Economy

Due to the lack of statistical researches in studying with existing (p) of Exogenous Input variables, and there contributed in time series phenomenon as a cause, yielding (q) of Output variables as a result in time series field, to form conceptual idea similar to the Classical Linear Regression that studies the relationship between dependent variable with explanatory variables. So highlight the importance of providing such research to a full analysis of this kind of phenomena important in consumer price inflation in Iraq. Were taken several variables influence and with a direct connection to the phenomenon and analyzed after treating the problem of outliers existence in the observations by (EM) approach, and expand the sample size (n=36) to

... Show More
Preview PDF
Publication Date
Fri Mar 01 2024
Journal Name
Partial Differential Equations In Applied Mathematics
A hybrid technique for solving fractional delay variational problems by the shifted Legendre polynomials

This study presents a practical method for solving fractional order delay variational problems. The fractional derivative is given in the Caputo sense. The suggested approach is based on the Laplace transform and the shifted Legendre polynomials by approximating the candidate function by the shifted Legendre series with unknown coefficients yet to be determined. The proposed method converts the fractional order delay variational problem into a set of (n + 1) algebraic equations, where the solution to the resultant equation provides us the unknown coefficients of the terminated series that have been utilized to approximate the solution to the considered variational problem. Illustrative examples are given to show that the recommended appro

... Show More
Scopus Crossref
View Publication Preview PDF
Publication Date
Thu Aug 20 2020
Journal Name
Geosciences
Thematic Maps for the Variation of Bearing Capacity of Soil Using SPTs and MATLAB

The current study involves placing 135 boreholes drilled to a depth of 10 m below the existing ground level. Three standard penetration tests (SPT) are performed at depths of 1.5, 6, and 9.5 m for each borehole. To produce thematic maps with coordinates and depths for the bearing capacity variation of the soil, a numerical analysis was conducted using MATLAB software. Despite several-order interpolation polynomials being used to estimate the bearing capacity of soil, the first-order polynomial was the best among the other trials due to its simplicity and fast calculations. Additionally, the root mean squared error (RMSE) was almost the same for the all of the tried models. The results of the study can be summarized by the production

... Show More
Crossref (17)
Crossref
View Publication
Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Engineering
Double-Staged Syndrome Coding Scheme for Improving Information Transmission Security over the Wiretap Channel

This paper presents a study of a syndrome coding scheme for different binary linear error correcting codes that refer to the code families such as BCH, BKLC, Golay, and Hamming. The study is implemented on Wyner’s wiretap channel model when the main channel is error-free and the eavesdropper channel is a binary symmetric channel with crossover error probability (0 < Pe ≤ 0.5) to show the security performance of error correcting codes while used in the single-staged syndrome coding scheme in terms of equivocation rate. Generally, these codes are not designed for secure information transmission, and they have low equivocation rates when they are used in the syndrome coding scheme. Therefore, to improve the transmiss

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sat Jun 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Annealing on the Crystallization of Poly Vinyl Chloride for Drug Delivery System

Poly vinyl alcohol has been studied for its ability to form crystallites by using annealing method. Semicrystalline films of poly vinyl alcohol (PVA) were prepared by casting 11.5 wt. % and 13 wt. % PVA aqueous solution onto glass slides at annealing temperature range 90 -120°C and duration time 15- 60 minute. This allowed the macromolecules to form crystallites, small regions of folded and compacted chains separated by amorphous regions where single PVA chain may pass through several of these crystallites. Degree of crystallinity of PVA films (hydrogels) was determined by method of density; on the other hand the swelling behavior was conducted by the determination of water uptake, wet degree of crystallinity, gel fraction and solubilit

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 29 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
How Do Parental Factors Increase the Probability for Autism and Attention Deficit Hyperactivity Disorder?

Two prevalent neurodevelopment disorders in children are attention deficit hyperactivity disorder (ADHD) and autism spectrum disorder (ASD). The fifth version of the Diagnostic and Statistical Manual of Mental Disorders describes autism as a condition marked by limitations in social communication as well as restricted, repetitive behavior patterns. While impulsivity, hyperactivity, and lack of concentration are signs of attention deficit hyperactivity disorder. Boys experience it more frequently than girls do. This study sought for possible factors that put children at risk for autism and attention deficit hyperactivity disorder, and it investigated the association between neurodevelopment disorders in children and parental risk factor i

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Comparing Some of Robust the Non-Parametric Methods for Semi-Parametric Regression Models Estimation

In this research, some robust non-parametric methods were used to estimate the semi-parametric regression model, and then  these methods were compared using the MSE comparison criterion, different sample sizes, levels of variance, pollution rates, and three different models were used. These methods are S-LLS S-Estimation -local smoothing, (M-LLS)M- Estimation -local smoothing, (S-NW) S-Estimation-NadaryaWatson Smoothing, and (M-NW) M-Estimation-Nadarya-Watson Smoothing.

The results in the first model proved that the (S-LLS) method was the best in the case of large sample sizes, and small sample sizes showed that the

... Show More
Crossref
View Publication Preview PDF
Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determination of Optimum Cultural Conditions for the Production of Cytosine Deaminase From Escherichia coli

    The study involved isolation and characterization of E.coli from patient’s infected with diarrhea , in order to study the ability of the bacteria to produce cytosine deaminase (CD). Result showed eight isolates of E.coli which showed adifference in the production of (CD) and the isolate of E. coli E33 was the beast of its production of CD than the other’s and the value of the specific activity was 4.920  u/mg protein , when grown in the medium which contains 1% glycerol ,3% peptone as a source of Carbon and Nitrogen respectively with pH 8.   The optimum cultural condition‘s for the production of CD from E. coli E33 was studied the result‘s  showed that the isolate gave the

... Show More
View Publication Preview PDF
Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Removal Interferences with Spectrophotometric Study for the Determination of Chromium, Vanadium and Their Application

  The species of Cr (III), Cr (VI) in biological samples and V(IV), V(V) in foods & plants samples were determined by spectrophotometric methods. Integrated spectral studies of complexes [Cr (III, VI)-DPC], [Cr (VI)-bipy], [VO-SH], [V (V)-8-HQ] which included a study of the optimum conditions for the complexes formation by the investigation of the chemical and physical variables affecting each complex formation, the nature of complexes, the preparation of calibration curves of the complexes and treated the resulted data by modern statistical methods and study the interfering species. Interferences were removed to explain the reactions thermodynamically by determining Eï‚°cell, Keq. and ∆G values and includes a study of

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Legal Sciences
Compulsory Licensing for Patent Exploitation between Exclusion and Restriction Accordance to the Emirati Law

The patent means that the inventor is granted a right of intellectual property that is solely acquired by the patent's owner. This study highlights the compulsory licensing provisions that entitle government agencies to exploit the inventor's patent and to exploit it in the manufacture of goods and industries by a third party without the consent of the patent owner for reasons required by the interest of society.

This means has been referred to by Decree-Law No. 11 of 2021 on the regulation and protection of industrial property rights. However, the UAE legislator has made recourse to this means an exception, restricting this means by justification required by the public interest of society.

The study will focus on the des

... Show More
Crossref
View Publication Preview PDF