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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
Sun Oct 02 2011
Journal Name
The Iraqi Journal Of Agricultural Sciences
AN ECONOMIC ANALYSIS OF PRODUCTION AND CONSUMPTION OF SUGAR CANE AND SUGAR BEET IN IRAQ
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In spite of economic importance of sugar cane and sugar beet as they described as industrial crops they still face decreasing rates of production and productivity in Iraq , and their production was not able to satisfy the local industrial demands for sugar . Thus this study aimed at studying and analyzing, production and productivity of sugar cane and sugar beet in Iraq and this has been done by using non serial data that can be obtained from official offices in Iraq . The area and production of sugar cane in Iraq recorded positive annual growth rates during 1970- 1978 which were 6% and 5% consequently , while the productivity of sugar cane recorded at the same duration of time negative annual growth rate which was 1% , while they recorded

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Publication Date
Tue Jul 31 2018
Journal Name
Online Journal Of Veterinary Research
Clinical pathology and immuno-histochemistry of mammary tumors from military and pet dogs in Iraq.
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Mammary tumors (CMT) in dogs in Iraq may be induced by carcinogenic war ordnance. In our study, 10 virgin un- spayed military/pet bitches aged 5-15 years presented with abnormal masses in the abdomen with painful oedema, swelling, anorexia, weight loss, weakness and mild fever. Examination of regional lymph nodes and thoracic radiography confirmed metastasis. Tumors were excised and determined to be mostly adenocarcinomas involving multiple glands, solid in texture, 5-15 cm in size, mostly in the inguinal mammary glands at stage T3: >5 cm. Microscopy confirmed presence of adenocarcinoma in 8 dogs and solid carcinoma in 2 with half of tumors being grade III. Tumors had pleomorphic hyperchromatic cell nuclei in stroma, epithelial cells of duc

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Publication Date
Sat Dec 01 2012
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
First record of red-back spider Latrodectus scelio thorell, 1870 (Araneae: theridiidae) in Baghdad, Iraq
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ABSTRACT Two females of the red-back spider, Latrodectus scelio Thorell, 1870 were first recorded in Iraq, short description with figure was provided

 

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Publication Date
Thu Mar 22 2018
Journal Name
Journal Of Biodiversity And Environmental Sciences
Survey and taxonomical study of ants that collected from indoor in different regions of Iraq
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Publication Date
Mon Sep 30 2024
Journal Name
Iraqi Geological Journal
Advanced Technique of Rock Typing Characterization of Mishrif Formation, Amara Oil Field in Southern Iraq
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Reservoir rock typing integrates geological, petrophysical, seismic, and reservoir data to identify zones with similar storage and flow capacities. Therefore, three different methods to determine the type of reservoir rocks in the Mushrif Formation of the Amara oil field. The first method represents cluster analysis, a statistical method that classifies data points based on effective porosity, clay volume, and sonic transient time from well logs or core samples. The second method is the electrical rock type, which classifies reservoir rocks based on electrical resistivity. The permeability of rock types varies due to differences in pore geometry, mineral composition, and fluid saturation. Resistivity data are usually obtained from w

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Publication Date
Sun Jun 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Using Phone Calls to Promote Community Pharmacist Counselling during COVID-19 Pandemic in Baghdad, Iraq
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Drug consultation is an important part of pharmaceutical care. mobile phone call or text message can serve as an easy, effective, and implementable alternative to improving medication adherence and clinical outcomes by providing the information needed significantly for people with chronic illnesses like diabetes and hypertension particularly during pandemics like COVID-19 pandemic.

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Publication Date
Thu Jan 30 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
OUTBREAK OF TOBAMOVIRUSES AND POTEXVIRUSES ASSOCIATED WITH DISEASE EPIDEMICS IN TOMATO PRODUCTION AREA OF IRAQ
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This study was initiated to examine the tomato-infecting viruses belonging to the Tobamovirus and Potexvirus genera in Iraq. Field observations and surveys were carried out for three successive cropping seasons (2020/21 to 2022/23) in selected tomato production areas. The purpose was to identify the main viruses associated with tomato epidemics and assess the impact of different tomato cultivars on disease occurrence. A total of 700 tomato leaf samples were collected from seven governorates (Baghdad, Diyala, Babylon, Najaf, Kerbala, Nasiriya, and Basrah) and tested using pathogen-specific immunostrip kits. The survey showed a presence of Tomato brown rugose fruit virus (ToBRFV), Tobacco mosaic virus (TMV), Pepper mild mottle virus (

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
High pollutant levels of produced water around Al-Ahdab oil field in Wasit governorate (Iraq)
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Abstract<p>Exploration activities of the oil and gas industry generate loads of formation water called produced water (PW) up to thousands of tons each day. Depending on the geographic area, formation depth, oil production techniques, and age of oil supply wells, PW from different oil fields contain different chemical compositions. Currently, PW is also known as industrial waste water containing heavy metals that are toxic to humans and the environment, requiring special processing so that they can be disposed of in the environment. To determine the heavy metals content in PW from the Al-Ahdab oil field (AOF), the Ministry of Science and Technology/Agricultural Research Department determined som</p> ... Show More
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Publication Date
Mon Dec 24 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A NEW RECORD OF COELASTRELLA TERRESTRIS (REISIGL) HEGEWALD & N. HANAGATA, 2002 (SPHAEROPLEALES, SCENEDESMACEAE) IN IRAQ
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    This study identified the genus Coelastrella Chodat, 1922 which was isolated from a sediment sample taken from the Tigris river in Baghdad Governorate, Iraq. The alga was isolated and cultured in modified Chu 10 media and the morphological features of the isolated algae were observed in light microscopy (LM); it showed some characteristic features of this genus, such as its ellipsoidal or lemon- shaped cells, a visible pyrenoid and the chloroplast parietal. To ensure correct identification of the isolated alga, a molecular analysis using 18S rRNA gene and DNA sequencing revealed a match with C. terrestris (Reisigl) Hedewald & N. Hanagata 2002. This species is a new record in Iraq

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Publication Date
Tue Dec 06 2022
Journal Name
International Journal Of Professional Business Review
A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq
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Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

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