Preferred Language
Articles
/
jpgiafs-528
The impact of tax reform to increase the federal budget revenues
...Show More Authors
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.
 
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
Translation Techniques In Reproducing The Semantics Of Russian Political Terms: Переводческие Приемы В Воспроизведении Семантики Русскоязычных Политических Терминов
...Show More Authors

 Political terminology differs from any other type of terminology not only in the presence of political terminology, but also in content, structure, functions and the recipient who perceives it. Taking this into account, it is inappropriate to consider the semantic difficulties of translating Russian-language political terms solely at the semantic level. In our opinion, it is inextricably linked with the lexical, syntactic and grammatical levels. If we combine all 4 levels, then the following translation techniques can be distinguished: lexical borrowing (transcription / transliteration, tracing); modulation; generalization / concretization; omission / addition; descriptive translation; conversion [Komissarov 2013]. One of the most

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Comparison between method penalized quasi- likelihood and Marginal quasi-likelihood in estimating parameters of the multilevel binary model
...Show More Authors

Multilevel models are among the most important models widely used in the application and analysis of data that are characterized by the fact that observations take a hierarchical form, In our research we examined the multilevel logistic regression model (intercept random and slope random model) , here the importance of the research highlights that the usual regression models calculate the total variance of the model and its inability to read variance and variations between levels ,however in the case of multi-level regression models, the calculation of  the total variance is inaccurate and therefore these models calculate the variations for each level of the model, Where the research aims to estimate the parameters of this m

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
A Comparison of Parameters Estimation Methods for the Negative Binomial Regression Model under Multicollinearity Problem by Using Simulation
...Show More Authors

This study discussed a biased estimator of the Negative Binomial Regression model known as (Liu Estimator), This estimate was used to reduce variance and overcome the problem Multicollinearity between explanatory variables, Some estimates were used such as Ridge Regression and Maximum Likelihood Estimators, This research aims at the theoretical comparisons between the new estimator (Liu Estimator) and the estimators

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
The Role of School Administration on Academic Achievement in Khartoum International Institute for Arabic language: A Practical Study
...Show More Authors

School administration has an effective role in stimulating academic achievement, as it is the ideal regulation and activation of material and human power to achieve the goals of the educational process. This role has axes in the form of interests, aids, and specific procedures exercised by the school administration in improving the educational process, and assisting researchers in achieving the highest levels of academic achievement. This activation is achieved through stages of planning, organizing, coordinating, and evaluating.

To achieve the aims of this research, the researcher pursued the descriptive analytical approach, which is considered one of the most appropriate approaches to the nature of this type of research. The qu

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 09 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Validity of computed tomographic in assessment of genial tubercle and anterior mandible as a reference guide to locate osteotomy in genioglossus advancement
...Show More Authors

Background: Genioglossus advancement is a surgical procedure to advance the tongue in some patients with obstructive sleep apnea syndrome.The important step in this procedure is that of accurately capturing the bone segment attached to the genioglossus muscle to avoid complications such as mandibular fracture, devitalization of the inferior incisor roots, and incomplete incorporation of the genioglossus Materials and Method: Computed tomography scans were taken for 53 Iraqi adult patients (28 male and 25 female) range from (18-35) years with skeletal class I classification and intact anterior mandible dentition included in this study using sagittal and axial sections. The measurements were done for genial tubercle and anterior mandibular re

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
Approach to Manage Congenital Absence of Anterior Cruciate Ligament in a 13 years old Patient – A Rare Case Report of Eastern India
...Show More Authors

Congenital absence of anterior cruciate ligament is highly uncommon occurrence. It has since been documented as a standalone anatomical entity or, more frequently, in conjunction with other congenital anomalies. Surgical treatment for this patient population has only been reported in very few cases. In this article, we share our experience in managing a case of unilateral congenital deficiency of anterior cruciate ligament (ACL) in a 13 years old female patient by physeal sparing arthroscopic ACL reconstruction, using All-inside technique.

View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Oct 10 2025
Journal Name
Natural And Life Sciences Communications
Influence of Sandblasting on Surface Roughness and Shear Bond Strength of Silicone Soft Liner Applied to 3D Printed Acrylic Denture Bases Material
...Show More Authors

Removable dental prostheses remain a reliable treatment for edentulous patients. Conventional fabrication requires multiple steps, whereas computer-aided design and manufacturing (CAD-CAM), particularly 3D printing, offers faster and more cost-effective alternatives. This in vitro study aimed to evaluate the effect of sandblasting on surface roughness and shear bond strength of silicone soft liner bonded to 3D-printed and heat-cured acrylic denture base materials. Eighty specimens were divided into four groups: heat-cured control, 3D-printed control, heat-cured sandblasted, and 3D-printed sandblasted. Surface roughness was measured using a profilometer, while shear bond strength was tested with a universal testing machine. D

... Show More
View Publication
Crossref
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Al-nahrain University-science
Synthesis of Polyacrylamides from Derivatives 2-Aminobenzothiazole and also Preparation of Dibutylphthalate as a Plasticizer to Estimate Plasticization Behaviour for Prepared Polymers
...Show More Authors

View Publication
Crossref
Publication Date
Wed Sep 15 2021
Journal Name
Geomechanics And Geoengineering
Effect of Deep Remediation and Improvement on Bearing Capacity and Settlement of Piled Raft Foundation Subjected to Static and Cyclic Vertical Loading
...Show More Authors

View Publication Preview PDF
Scopus (6)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Thu Jan 01 2015
Journal Name
Al–bahith Al–a'alami
Identify trends of media students about satellite channels specialized and its role in the satisfaction of their wishes and develop their abilities
...Show More Authors

This search is field research, which aims to explore the trends of students in media department toward specialized Satellite Channels and identify the knowledge capacity and its role in the development of their knowledge’s, represented by watching those channels as well as media students' habits exposed by those channels. As to the public is a key element in the process and substantive communication, the Sociological studies information on that article information is not complete its work, but that he was receiving from before receiving, and send every piece of information content in order to achieve a certain goal, therefore, is the future of receiving such information in order to achieve a particular goal, which is

... Show More
View Publication Preview PDF
Crossref