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The obstacles affecting the tax reform in Iraq: Applied research in the General Authority for Taxation
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    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

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Publication Date
Tue Dec 13 2022
Journal Name
Dental Hypotheses
Comparative Evaluation of Marginal Microleakage Between Bulk-Fill, Preheated Bulk-Fill, and Bulk-Fill Flowable Composite Resins Above and Below Cemento-Enamel Junction Using Micro-Computed Tomography: An In Vitro Study
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Objective: The aim of this study was to compare the marginal microleakage between bulk-fill, preheated bulk-fill, and bulk-fill flowable composite resins above and below cemento-enamel junction (CEJ) using micro-computed tomography. Methods: Sixty freshly extracted premolar teeth were prepared with a slot shaped cavities of a total of 120 Class II: 3mm (bucco-lingual), 2mm (mesio-distal) with mesial-gingival margin located 1mm coronal to CEJ, and distal gingival margin located 1mm apical to the CEJ. The samples were randomly divided into two main groups according to the restorative material (Tetric EvoCeram and 3M Filtek), and each group was further sub-divided into three subgroups according to the consistency (bulk fill, preheated bulk fil

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Publication Date
Sun Apr 30 2017
Journal Name
Journal Of Engineering
Experimental Study on Heat Transfer and Friction Factor Characteristics of Single Layer Graphene Based DI-water Nanofluid in a Circular Tube under Laminar Flow and Different Heat Fluxes as Boundary Conditions
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An experimental study was performed to estimate the forced convection heat transfer performance and the pressure drop of a single layer graphene (GNPs) based DI-water nanofluid in a circular tube under a laminar flow and a uniform heat flux boundary conditions. The viscosity and thermal conductivity of nanofluid at weight concentrations of (0.1 to 1 wt%) were measured. The effects of the velocity of flow, heat flux and nanoparticle weight concentrations on the  enhancement of the heat transfer are examined. The Nusselt number of the GNPs nanofluid was enhanced as the heat flux and the velocity of flow rate  increased, and the maximum Nusselt number  ratio (Nu nanofluid/ Nu base fluid)   and thermal performance factor

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Publication Date
Mon May 20 2024
Journal Name
Iraqi Journal Of Applied Physics
Effect of Thermal Neutron Radiation Dose on Density of Local and Extended Energy States in Se<inf>55</inf>S<inf>20</inf>Sb<inf>15</inf>Sn<inf>10</inf> Alloy
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Four samples of the Se55S20Sb15Sn10 alloy were prepared using the melting point method. Samples B, C and D were irradiated with (6.04×1010, 12.08×1010 and 18.12×1010 (n.cm-2s -1 ) of thermal neutron beam from a neutron source (241Am-9Be) respectively, while sample A was left not irradiated. The electrical properties were assessed both before and after the radiation. All irradiated and non-irradiated samples show three conduction mechanisms, at low temperatures, electrical conductivity is achieved by electron hopping between local states near the Fermi level. At intermediate temperatures, conduction occurs by the jumping of electrons between local states at band tails. At high temperatures, electrons transfer between extended stat

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Publication Date
Sat May 30 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Dental arches dimensions, forms and its association to facial types in a sample of Iraqi adults with skeletal and dental class II-division 1 and class III malocclusion(A cross sectional study)
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Background: The association between facial types and dental arches forms has considerable implications in orthodontic diagnosis and treatment planning. The aim was to establish the maxillary and mandibular dental arches width and length in skeletal and dental class II division 1 and class III malocclusion groups, find out the most frequent dental arch form and facial type and the association between them and to check the gender differences. Materials and Methods: Frontal and lateral facial photographs and maxillary and mandibular occlussal photographs for 90 iraqi subjects with age 18-25 years old (45 males and 45 females) divided equally into three groups, the 1st group with class II division 1malocclusion (overjet more than 3mm but less t

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Publication Date
Mon Dec 25 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Extraction, Identification and Isolation of B-sitosterol from Iraqi Wild Awsaj plant (Lycium barbarum) Using UAE (Probe and Bath) and two isolation technique (HPTLC and PHPLC): B-sitosterol in Iraqi Awsaj plant
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Awsaj (Lycium barbarum) is a plant belong to family Solanaceae serves as a good source of bioactive compounds like phytosterols which have many important biological activity. Literature survey available so far revealed that there was no studies about Iraqi wild Awsaj phytosterols especially B-sitosterol, there for the objective of this study was to examine the efficiency of ultrasound assisted extraction (probe and bath) as compared to the conventional (Soxhlet) extraction method for extraction of phytosterols especially B-sitosterol from fruits, leaves, stems and roots of Iraqi wild Awsaj plant. This goal was achieved by comparing the extraction mass yield, also by a quick and easy approach for identification and quantification of bioac

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
تعيين عنصر الزئبق السام بتراكيز نزرة في نماذج غذائية ومائية مختلفة باستخدام منظومة بخار الزئبق البارد المرتبطة مع جهاز الامتصاص الذري اللهبي
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الخلاصة

     يتضمن البحث تعيين عنصر الزئبق السام بتراكيزنزرة عالية الدقة (نانوغرام) باستخدام منظومة يخار الزئبق البارد لنماذج غذائية (لحوم حمراء ، لحوم بيضاء ) مختلفة ونماذج مائية (ماء النهر، مياه صناعية ، ماء الشرب) وربط المنظومة بتقنية الامتصاص الذري اللهبي.

     ان عنصر الزئبق من اشد العناصر سمية وان التراكيز المسموح بها عالميا لايتعدى جزء واحد

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Publication Date
Sun Mar 12 2017
Journal Name
مجلة كلية مدينة العلم الجامعة
تخطيط اوقات انجاز الهيئات الرقابية لدائرة تدقيق نشاط التمويل والتوزيع في ديوان الرقابة المالية الاتحادي باستخدام إنموذج التخصيص العام مع تطبيق عملي
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تم في هذه الدراسة أعادة التخطيط لتوزيع الهيئات الرقابية على االدارات الخاضعة لتدقيقها لدائرة تدقيق نشاط التمويل والتوزيع في ديوان الرقـابة المالية االتحادي ، وتم بناء أنموذج التخصيص العـام اعتمادا"على لسنة أنجاز أعمال الهيئات الرقابية لالدارات الخاضعة (2016 (أوقـات,حيث أنـه تـم بنـاء أنموذج ريـاضي لتدقيقهاللمجموعة االولى لهيئات هـذه الدائرة وذلك للحصول علىالتخصيص األمثل للهيئات الـرقـابية على االدارات وي

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Publication Date
Sun May 06 2007
Journal Name
كلية التربية البدنية وعلوم الرياضة/جامعة بغداد .
تأثير التمرينات الاوكسجينية واللاأوكسجينية في الوحدة التدريبية لتطوير بعض القدرات الوظيفية والبدنية للاعبي كر ة القدم بعمر (13-14)سنة. رسالة ماجستير
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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
الاديب الكاتب والمؤرخ الفقيه يحيى بن خلدون (ت 780هـ/ 1379م) كاتب ديوان الانشاء في دولة بني زيان (633-962هـ/ 1235-1554م) بتلمسان
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    A prominent figure such as Yahya bin Khaldoun and a scholar of the moroccan countries in the medieval era, and had a special place in the history of the country and the state of Bani Zayan, and the positions he occupied in it and left his scientific, literary and historical traces, leaving him an imprint in the course of history and its events, and in this study
I dealt with the research: his personal life : his name and lineage, then his upbringing and his family.

    The aim of the study is to know this character in the details of his personal and scientific life, according to the historical descriptive research method, including description and presentation of events, and linking them in a

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Publication Date
Sat Jun 01 2024
Journal Name
Baghdad Science Journal
Synthesis, Characterization, Thermal Analysis Study and Antioxidant Activity for Some Metal Ions Cr (III), Fe (III), Mn (II) and Pd(II) Complexes with Azo Dye Derived from p-methyl-2-hydroxybenzaldehyde
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ليكاند ازو جديد. 4-((3-formyl-2-hydroxyphenyl)diazenyl)-N-(5-methylisoxazol-3-yl)benzenesulfonamide, الليكاند المحضر استعمل لتحضير معقدات من ايونات معادن مختلفة مثل الكروم الثلاثي والمنغنيز الثنائي والحديد الثلاثي  والبلاديوم الثنائي بنسب مولية (1:1) ( ليكاند : فلز) نتائج التشخيص للمركبات يتقنيات مطيافية الاشعة فوق البنفسجية الاشعة تحت الحمراء الرنين النووي المغناطيسي البروتوني والكربوني وطيف الكتلة والتحليل الدقيق للعناصر ومحتوى الفلز وال

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