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The impact of tax reform to increase the federal budget revenues
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The percentage contribution of tax revenue in the federal budget is verysmall compared with the revenue earned from oil revenues, as the dependenceon oil revenues mainly to finance the state budget, have a negative impact onthe national economy as it makes it a one-sided and prisoner of on revenue, thatis the revenue derived from oil which is unstable revenue for continuouschanging in the price of oil The oil revenues reached to (85.4%) in 2009 withpercentage (93.11%) in 2013, The research objective is to study the possibilityof increasing tax revenues in order to raise the proportion of its contribution infinancing the federal budget through effective tax reforms, The mainconclusion of the research is that the high percentage contribution of oilrevenue in the state budget while the latter (prices of oil) is exposed tofluctuations in prices has been exposed the lraqi economy to significant risks.The recommends Find reform tax system as it is an important element inincreasing budget revenues and its stability through the three variables for thereform, which is building an efficient information base for tax reform andchange tax law to extend to other taxes in addition to the training of qualifiedstaff for tax calculation and application of the effectively tax law.
 
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Publication Date
Mon Nov 01 2010
Journal Name
Iraqi Journal Of Physics
The Effect of metals as Additives on Thermal conductivity of Epoxy Resin
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A hand lay-up method was used to prepare Epoxy/ metal composites. Epoxy resin (EP) was used as a matrix with metal particles (Al, Cu, and Fe) as fillers.
The preparation method includes preparing square panels of composites with different weight percentage of fillers (10, 20, 30, 40, and 50%). Standard specimens (88mm in diameter) for thermal conductivity tests were prepared to measure thermal conductivity kexp.The result of experimental thermal conductivity kexp, for EP/metal composites show that, kexp increase with increasing weight percentage, For EP/ Al and EP/Cu composites, and it have have maximum values of 0.33 and 0.35 W/m.K, respectively. While kexp for EP/ Fe composite show slight increase with maximum value of 0.186 W/m.K.

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Publication Date
Tue Dec 30 2008
Journal Name
Al-kindy College Medical Journal
Using of Laser Therapy in the Treatment of Patients With Plantar Fasciitis
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Background: planter fasciitis is a common condition
seen in adults and sport men, it is characterized by dull
pain in the heel, especially when getting up and
standing on the foot in the morning or after sitting for a
long time.
Recently low level laser therapy is used as a method of
treatment.
Objective: to evaluate the benefit of laser therapy in
treatment of planter fasciitis.
Methods: Out of twenty five patients with planter
fasciitis exposed to laser therapy. Laser used is (diode
type) given in two cessions per week for four weeks,
time for each cession is about (12 minutes).
Results: complete recovery seen in (32%) of patients,
moderate improvement in (16%), mild improvement in
(24%), no

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Temperature in Vertical Migration Behavior of Three Species Zooplankton
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  The present study included  the impact of the follow-up variation in the temperature of aqueous medium in the vertical migration behavior of different groups of Zooplankton, consisted species Cyclops vernalis, Daphnia magna, Diaptomus dilopatus, that have been grown in controlled in terms of light and pH laboratory conditions, so choosing temperature of respectively 16,20,24,28, and 32 ËšC. The result showed a clear change in the migration behavior of testing planktonic species, it was a negative relationship between temperatures arises and individual of D. magna in the water column.While being appositive relationship with individual of C. vernalis and the same with D. dilopatus. Also, the result revealed a different impact

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Histological Study of the Digestive Tract of Liza abu (Heckel) II Stomach
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  The study current included histological structure of stomach of Liza abu , anatomical results found that stomach represent the expander non-convoluted part of gastrointestinal tract it is located between the end of the esophagus and the beginning of the intestine , the average length of stomach was (1.5) cm , composed of two parts : cardiac stomach which is represent the anterior part and be thin- walled , the other part was pyloric stomach or gizzard and the walls were thick . The internal surface of cardiac and pyloric stomach contain longitudinal folds numbering (7), folds branching to finger shape structures extend inside the lumen . Histological study showed that stomach wall composed of three main histological layers : mucos

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
The Prevalence of Autoimmune Thyroiditis in A sample of Infertile Iraqi Women
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In the present study, the aim was made to identify the relationship between thyroid autoimmunity (TAI) and female infertility. The study was performed on 30 infertile women and 22 age-matched healthy fertile control age (33 ± 5 years). Overall, serum prolactin (PRL), thyroid stimulating hormone (TSH) assay is the key test for the diagnosis and management of hypo and hyperthyroidism. Anti-TPO Ab and anti-TG Ab were measured. The mean ± SE of serum PRL (31.080 ± 3.06) ng/ml was significantly (P<0.05) higher in infertile group compared with control (16.191±1.36) ng/ml. Serum TSH was significantly (P<0.05) higher in infertile group (5.689 ± 1.12) μIU/ml compared to control group (2.282 ± 0.18) μIU/ml. The prevalence of positive

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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Study the effect of nano SiO2 on dielectric strength property of zirconia
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Publication Date
Mon Jan 01 2018
Journal Name
World Journal Of Dentistry
Factors affecting the Duration of Surgical Extraction of Impacted Mandibular Third Molars
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Aim The aim of this study is to evaluate the effect of demographic, clinical, and radiographic factors on the duration of surgical extraction of impacted lower third molars. Materials and methods This retrospective study included patients who underwent surgical removal of impacted lower third molars, and the investigated factors were demographic data including age and gender, radiographic data including the impacted tooth angulation and depth of impaction and ramus relation, and clinical data including the state of eruption of the impacted teeth. These factors were evaluated for association with the duration of surgery. Descriptive statistical analysis included percentages and mean ± standard deviation (SD). Student's t-test was used to co

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Publication Date
Tue Jul 02 2019
Journal Name
Fibers
Experimental Investigation of the Behavior of Self-Form Segmental Concrete Masonry Arches
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This research aims to introduce a new technique-off-site and self-form segmental concrete masonry arches fabrication, without the need of construction formwork or centering. The innovative construction method in the current study encompasses two construction materials forms the self-form masonry arches, wedge-shape plain concrete voussoirs, and carbon fiber-reinforced polymer (CFRP) composites. The employment of CFRP fabrics was for two main reasons: bonding the voussoirs and forming the masonry arches. In addition, CFRP proved to be efficient for strengthening the extrados of the arch rings under service loadings. An experimental test was conducted on four sophisticated masonry arch specimens. The research parameters were the Keystone thic

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Determination of the neutron refleetion coefficient as a function of reflector material
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This work presents a simple method for determination of the neutron reflection coefficient (n) as a function of different neutron reflector materials.A laboratory neutron source (Am-Be) with activity of 16 ci is employed with a (BF3) neutron detector. Am-BeThree types of reflector materials are used as samples, the thickness of each sample is (5cm).It is found that( ?7) is: -For polyethlyene = 0.818

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Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Evaluation of a Dot -ELIZA for the Diagnosis of Human Hydatid Disease
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Fourty  -tow   Libyan     patients  with  hydatidosis,  which  were

referred to by the physician for the detection of hydatid cyst by X - rays, Ultrasound and CT-Scan.  The  infection rate  in  females and males was(69% )and (31% )respectively .The highest rate 69% was in the liver, followed by the lung( 23.8%), the brain (4.8%) and kidney

(2.4%).

A total of  42 serum  samples were gathered from Libyan patients infected with hydatidosis, 33 serum samples from patients cases with other parasitic diseases than hydatidosis and 30 serum samples from healthy normal controls and were tested by Dot-ELIZA utilizing antigen B from sheep hy

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