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 Sep 21 2016
Journal Name
Applicable Analysis
Retrieving the time-dependent thermal conductivity of an orthotropic rectangular conductor
...Show More Authors

View Publication
Scopus (4)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Accurate Petrophysical Interpretation of Carbonate using the Elemental Capture Spectroscopy (ECS)
...Show More Authors

Elemental capture spectroscopy (ECS) is an important tool in the petroleum industry for determining the composition and properties of rock formations in a reservoir. Knowledge of the types and abundance of different minerals in the reservoir is crucial for accurate petrophysical interpretation, reservoir engineering practices, and stratigraphic correlation. ECS measures the elemental content of the rock, which directly impacts several physical properties that are essential for reservoir characterization, such as porosity, fluid saturation, permeability, and matrix density. The ability to accurately determine these properties leads to better reservoir mapping, improved production, and more effective resource management. Accurately de

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Engineering
Theoretical Investigations on the Structural Behavior of Biaxial Hollow Concrete Slabs
...Show More Authors

This paper presents a numerical analysis using ANSYS finite element program to simulate the reinforced concrete slabs with spherical voids. Six full-scale one way bubbled slabs of (3000mm) length with rectangular cross-sectional area of (460mm) width and (150mm) depth are tested as simply supported under two-concentrated load. The results of the finite element model are presented and compared with the experimental data of the tested slabs. Material nonlinearities due to cracking and crushing of concrete and yielding of reinforcement are considered. The general behavior of the finite element models represented by the load-deflection curves at midspan, crack pattern, ultimate load, load-concrete strain curves and failure m

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Convective Heat Transfer of Fluid Flowing Across a Vertical Plate
...Show More Authors

View Publication Preview PDF
Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Investigate Salts type and concentration on the conductivity of Polymer Electrolyte
...Show More Authors

Polymer electrolytes systems compose of (PEO+KI+I2) and (PEO+RbI+I2) with different concentration, and a fixed amount of ethylene carbonate (EC) and propylene carbonate (PC) over temperatures range 293-343 K prepared by solution cast me

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The economic viability of a bee breeding project and adrift proposal
...Show More Authors

Bee keping projects is one of the most important agricltural investment projects because it generate profit in a short period . In addition to the multiplicity of products and other benefits . Research aimed at study the feasibility of two projects one hand in the origin of the Al – Mashrok since 2006 , kicking off with ten hives , and the scond proposal , kicking of 100 hives using the criteria of the world bank . Results showed that the bee keeping projects is economically feasible, whether small or large .. Even when the analysis of the sensitivity of the project to changes which may occur in the price of output and resources by reducing costs and increasing revenues by 10% it remains economically viable .

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Estimated the Seasonal Change of Temperature in Iraq Using GIS Techniques
...Show More Authors

Global warming is the scientific evidence that air temperatures the near surface of Earth are rising, and that higher temperatures threaten dangerous consequences earth such as drought, disease, floods, lost ecosystems. This aim of this research is analyzed the monthly means of daily values of air temperature in Iraq for the period of 1979 to 2010 by using GIS techniques. Data were obtained from the European Center for Medium-range Weather Forecasts (ECMWF). The initial diagnosis showed that there is no significant increase of maximum values of the mean temperature for the four parts( northern, central, western, and southern ) of Iraq for the four seasons so we compared the area of maximum value of mean temperature which covered it and t

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
The Role of Toll Like Receptor -2 in Hepatitis B Infection
...Show More Authors

Hepatitis B virus (HBV) infection is a global public health problem. It is estimated that there are 240 million HBV carriers in the world, of whom roughly 600,000 die annually from HBV-related liver disease. A total of 150 individuals were included in this study, 130 individuals of them had hepatitis B infection (patients group); HBs-Ag was detected in their sera by enzyme linked immunosorbent assay (ELISA) technique and was confirmed by real time PCR analysis to detect the viral genetic material, the others were control. Most of HBV patients in this study were located within 20-40 years group with a percentage of 47.7% and within the 40-60 years group with a percentage of 38.5%. Acute infection was confirmed by detection of anti-HBc IgM

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Expermental Comparison For The Performance of Circular And Square Solar Cell
...Show More Authors

An    Experimental     comparison     between     the     current-voltage

characteristic and    the  efficiency    conversion from  solar  to  electric energy   were studied  for square  and circular  single crystal  silicon  solar

cell of equal area (35.28  cm2)  . The results show  that the solar shape is

an  important factor  in  calculating the  current-voltage characteristics and  efficiency of  the  solar  cell.  It was  shown   that  the  performance effici

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of the investments Iraqi fund External Development /an applied study
...Show More Authors

The research aims to evaluate Evaluation of the investments Iraqi fund for External development through the application of financial tools to a number of companies of the Iraqi Fund for External Development, and from the point of view to achieve the best returns from investment and the feasibility of the investments of the Iraqi Fund for External Development and the research community represents the Iraqi Fund for External Development and the amount of (28) A company, while the research sample is (4) companies (the Arab Petroleum Transportation Services Company, the Arab Iraqi Company for Livestock Development, the Bauhaus Company for prefabricated buildings and mineral installations, the Arab Fisheries Company) that were chosen

... Show More
View Publication Preview PDF
Crossref