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
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
Sat Nov 08 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 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 (8)
Scopus Clarivate 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
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
Mon May 01 2023
Journal Name
Environmental Earth Sciences
The geological situation in Abu-Jir Faults Zone, western Iraq: evidence from the radioactivity in Hit–Haditha area
...Show More Authors

View Publication
Scopus (2)
Scopus Clarivate Crossref
Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The Selected Prose "Dreams" by the Spanish Writer Quevedo: La Miscelánea de "Los Sueños" de Francisco de Quevedo
...Show More Authors

        Francisco de Quevedo is a well-known man of letters in the Golden Age of Spanish literature. He is the witness who related to us, in his works, the Spanish community  in that era. He showed in most of his writings the political weakness of Spain, and made prominent the remarkable literary aspect of Spain. He had a very good tlent for poetry, and a rather polite  style in exploiting colloquialisms in his literary writings. He wrote about philosophy, where his most prominent work was "The cradle and the grave". The writer was also very well-known for his puns which were employed to clarify his inner thoughts regarding  the Spanish  situation at that time.

Resume

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 20 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
The PharmD Students’ Beliefs, Perceptions, and Challenges Regarding their First Year in the PharmD Program: A Qualitative Study
...Show More Authors

Background: The beliefs of pharmacy students in their curriculum may be critical to the success of medical education and the development of global health competences. Objective: To assess the beliefs, attitudes, and obstacles of PharmD students at the College of Pharmacy, University of Baghdad, during their first year in the newly adopted PharmD program. Method: In-depth qualitative interviews were conducted using flexible probing approaches. A sample of fourth-year PharmD students from the University of Baghdad's College of Pharmacy was selected using a purposive sampling method. The gathered data was analyzed using a thematic content analysis approach. Results: 40% of participants applied for the program because they believed it w

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
An Evaluative study for the Arabic language course program: An Evaluative study for the Arabic language course program
...Show More Authors

Abstract
Language is one of God’s blessings to human beings through which he
distingushed them from other creatures, then how if this language was arabic.
God honored this language and in which he descended his Gracious Boole
that gave it glory and magnificance, and made it an immortal revelation to the
arab nation in their poetry, oration, history and human tendency to the life of
knowledge, mind leadershipe, innovation and progress.
This study aimed at evaluating the arabic language come program for
the new teachers. The sample was of (25) participants who were shown a
questionaire consisting of (60) items distributed on (9) fields. Then, the data
was processed statisically by using preauency rate, Kai s

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
supervisory authorities role in protection the financial system " conservatorship model: an applied research in Albaraka investment bank
...Show More Authors

The conservatorship is a legal action to protect troubled banks from credit risk and bankruptcy risk that banks cannot hedge them .The Central Bank role has to protect the financial system from these risks by controlling and supervising. This research studied these risks and explained the role of The Central Bank. This research presented and analyzed the legal framework for supervision and the imposition of conservatorship bank to address the effects that have been achieved as a result of poor management and weak internal controls. Baraka Bank for Investment and Finance was a research sample to measure the financial ratios for the troubled bank, and analysis the results that led to put the conservatorship. The research depends on the hyp

... Show More
View Publication Preview PDF
Crossref