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The impact of information technology on tax evasion
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The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income tax are natural persons or legal persons (companies), as information technology contributes to the provision of accurate and reliable information in a timely manner.                 

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Publication Date
Sat Jun 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Impact of Brix 3000 and conventional restorative treatment on pain reaction during caries removal among group of children in Baghdad city
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Background: Pain and the usage of local anesthetic agents are still real problem in pediatric dentistry, for these reasons, the use of minimal invasive dentistry (MID) in regard to the patient comfort is important especially for children, anxious and uncooperative patients. Chemomechanical caries removal (CMCR) methods involve the selective removal of the carious dentine hence it avoided the painful removal of the sound dentine and the anxiety resulted due to the vibration of the hand piece which is also decreased thus it appears to be more acceptable and comfortable to the patient. Aims of this study: This study was conducted among group of children to assess and compare the anxiety rating scale (during and after treatment) between the

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Publication Date
Wed Feb 02 2022
Journal Name
مجلة الشرق الأوسط للدراسات القانونية والفقهية
أثر الارادة المفترضة في تحديد المسؤوليةالجنائية
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Publication Date
Thu Dec 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Corrosion Effective of Condensed Synthetic Automotive Solution Containing Selective Organic Component Mixtures on Al-alloys
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Abstract

 This work involves studying the effect of adding some selective organic component mixture on corrosion behavior of pure Al and its alloys in condensed synthetic automotive solution (CSAS) at room temperature. This mixture indicates the increasing of octane number in previous study and in this study show the increasing in corrosion resistance through the decreasing in corrosion rate values.

Electrochemical measurements were carried out by potentiostat at 3 mV/sec to estimate the corrosion parameters using  Tafel extrapolation method, in addition to cyclic polarization test to know the pitting susceptibility of materials in tested medium.

The cathodic Tafel slope

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Publication Date
Wed Nov 27 2024
Journal Name
Frontiers In Education
The impact of using artificial intelligence techniques in improving the quality of educational services/case study at the University of Baghdad
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The utilization of artificial intelligence techniques has garnered significant interest in recent research due to their pivotal role in enhancing the quality of educational offerings. This study investigated the impact of employing artificial intelligence techniques on improving the quality of educational services, as perceived by students enrolled in the College of Pharmacy at the University of Baghdad. The study sample comprised 379 male and female students. A descriptive-analytical approach was used, with a questionnaire as the primary tool for data collection. The findings indicated that the application of artificial intelligence methods was highly effective, and the educational services provided to students were of exceptional quality.

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of recent trends of the Central Bank of Iraq in activating bank credit for the private commercial banking sector
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Abstract:

                 Central banks seek to control and supervise credit and follow it up effectively due to the high credit risks surrounding it that may lead to damage to banks, and may even lead to damage to the reputation and confidence of the banking system as a whole.

The main role of supervisory control is to control credit by controlling it from excessive expansion during periods of economic inflation or its revitalization and improvement and expansion of credit transactions in cases of economic recession, or when central banks desire to support the national economy or support a sector of various

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Publication Date
Wed Nov 27 2024
Journal Name
Frontiers In Education
The impact of using artificial intelligence techniques in improving the quality of educational services/case study at the University of Baghdad
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The utilization of artificial intelligence techniques has garnered significant interest in recent research due to their pivotal role in enhancing the quality of educational offerings. This study investigated the impact of employing artificial intelligence techniques on improving the quality of educational services, as perceived by students enrolled in the College of Pharmacy at the University of Baghdad. The study sample comprised 379 male and female students. A descriptive-analytical approach was used, with a questionnaire as the primary tool for data collection. The findings indicated that the application of artificial intelligence methods was highly effective, and the educational services provided to students were of exceptional

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Scopus (1)
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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Teaching Strategy Based on the Cognitive Model of Daniel in the Development of Achievement and the Motivation of learning the School Mathematics among the Third Intermediate Grade Students
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This research aims to examine the effectiveness of a teaching strategy based on the cognitive model of Daniel in the development of achievement and the motivation of learning the school mathematics among the third intermediate grade students in the light of their study of "Systems of Linear Equations”. The research was conducted in the first semester (1439/1440AH), at Saeed Ibn Almosaieb Intermediate School, in Arar, Saudi Arabia. A quasi-experimental design has been used. In addition, a (pre & post) achievement test (20 Questions) and a (pre & post) scale of learning motivation to the school mathematics (25 Items) have been applied on two groups: a control group (31Students), and an experimental group (29 Students). The resear

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
Some New Results on Lucky Labeling
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Czerwi’nski et al. introduced Lucky labeling in 2009 and Akbari et al and A.Nellai Murugan et al studied it further. Czerwi’nski defined Lucky Number of graph as follows: A labeling of vertices of a graph G is called a Lucky labeling if  for every pair of adjacent vertices u and v in G where . A graph G may admit any number of lucky labelings. The least integer k for which a graph G has a lucky labeling from the set 1, 2, k is the lucky number of G denoted by η(G). This paper aims to determine the lucky number of Complete graph Kn, Complete bipartite graph Km,n and Complete tripartite graph Kl,m,n. It has also been studied how the lucky number changes whi

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
A Crime Data Analysis of Prediction Based on Classification Approaches
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Crime is considered as an unlawful activity of all kinds and it is punished by law. Crimes have an impact on a society's quality of life and economic development. With a large rise in crime globally, there is a necessity to analyze crime data to bring down the rate of crime. This encourages the police and people to occupy the required measures and more effectively restricting the crimes. The purpose of this research is to develop predictive models that can aid in crime pattern analysis and thus support the Boston department's crime prevention efforts. The geographical location factor has been adopted in our model, and this is due to its being an influential factor in several situations, whether it is traveling to a specific area or livin

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
A reflection of increased financing Equity on returns commons stocks
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The research aims to study the effect of an increase in funding the Equity by issuing new common shares on revenues ordinary shares, despite the issuance and marketing costs and the introduction of new shareholders that companies incur when issuing new common shares but it is the most important methods used to finance the Equity is funding the common shares it provides money sufficient to finance the large investments of the company and enhance the confidence of dealers with the company, so I designed this research in order to identify the impact of increased funding Equity issue new common shares to common shares revenues.

This research has included some of the theoretical concepts to each of the Equity

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