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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
Wed Aug 15 2018
Journal Name
Al-khwarizmi Engineering Journal
Construction and Characterization of Organic Solar Cell and Study the Operational Properties
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This article reviews the construction of organic solar cell (OSC) and characterized their optical and electrical properties, where indium tin oxide (ITO) used as a transparent electrode, “Poly (3-hexylthiophene- 2,5-diyl) P3HT / Poly (9,9-dioctylfluorene-alt-benzothiadiazole) F8BT” as an active layer and “Poly(3,4-ethylenedioxythiophene)-poly (styrene sulfonate)” PEDOT: PSS which is referred to the hole transport layer. Spin coating technique was used to prepared polymers thin film layers under ambient atmosphere to make OSC.  The prepared samples were characterized after annealing process at (80 ͦ C) for (30 min) under non-isolated circumference. The results show a value of filling factor (FF) of (2.888), (0.233) and (0.28

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Publication Date
Wed Jun 28 2023
Journal Name
The Iraqi Journal Of Veterinary Medicine
Haemoglobin Epsilon as a Biomarker for the Molecular Detection of Canine ‎Lymphoma
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Lymphoma is a cancer arising from B or T lymphocytes that are central immune system ‎components. It is one of the three most common cancers encountered in the canine; ‎lymphoma affects middle-aged to older dogs and usually stems from lymphatic tissues, ‎such as lymph nodes, lymphoid tissue, or spleen. Despite the advance in the management of ‎canine lymphoma, a better understanding of the subtype and tumor aggressiveness is still ‎crucial for improved clinical diagnosis to differentiate malignancy from hyperplastic ‎conditions and to improve decision-making around treating and what treatment type to use. ‎This study aimed to evaluate a potential novel biomarker related to iron metabolism,

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Publication Date
Thu Oct 06 2022
Journal Name
2022 9th International Conference On Electrical Engineering, Computer Science And Informatics (eecsi)
On the Performance of a Composite Right Left Hand Electromagnetic Bandgap Structure
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This paper presents the design and analysis of composite right left hand (CRLH) electromagnetic bandgap (EBG) structure. The proposed unit cell is consistent of a dielectric substrate with dimensions of 5×5×1 mm 3 made of FR4-Epoxy with εr = 4.4 underneath of a conductive patch with dimensions of 4.4×4.4mm 2 . The unit cell is structured to perform a negative permittivity (ε) and negative permeability (µ) in different bands. The proposed unit cell is developed to 5G systems in the sub-6GHz bands. In this work, a complete analysis of the unit cell in terms of Sparameters, constitutive parameters and refraction index are evaluated using HFSS simulation package based on Finite Element Method (FEM).

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The communication effectiveness of designing and producing digital newspapers associated with infographics
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As a result of the developments that occurred in technological and digital technologies, which had a fundamental role in changing the paths of science, including the sciences of communication and the art of design, especially since these developments were the result of the information revolution, which called for the need to find alternatives that contribute to organizing presentations of information and texts in accordance with the manufacture of constructive content to deliver A communication message for the recipient to achieve culture and communication together, as it has become necessary to employ technical and digital developments in organizing that information according to the rules and laws of design and producing newspapers asso

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Publication Date
Mon Jul 20 2020
Journal Name
Australian Journal Of Crop Science
The application of zinc fertilizer reduces Fusarium infection and development in wheat
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Fusarium pseudograminearum and Fusarium graminearum commonly cause crown rot (FCR) and head blight (FHB) in wheat, respectively. Disease infection and spread can be reduced by the deployment of resistant cultivars or through management practices that limit inoculum load. Plants deficient in micronutrients, including zinc, tend to be more susceptible to many diseases. On the other hands, and zinc deficiency in cereals is widespread in Australian soils. Zinc deficiency may have particular relevance to crown rot, the most important and damaging Fusarium disease of wheat and barley in Australia. Four wheat genotypes; Batavia, Sunco and two lines from the International Maize and Wheat Improvement Center (CIMMYT) were tested for response

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Publication Date
Tue Sep 19 2023
Journal Name
Bulletin Of The Chemical Society Of Ethiopia
Exploring the biological activity of organotin carboxylate complexes with 4-sulfosalicylic acid
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ABSTRACT. 4-Sulfosalicylic acid (SSA) was used as a ligand to prepare new triphenyltin and dimethyl-tin complexes by condensation with the corresponding organotin chloride salts. The complexes were identified by different techniques, such as infrared spectra (tin and proton), magnetic resonance, and elemental analyses. The 119Sn-NMR was studied to determine the prepared complexes' geometrical shape. Two methods examined the antioxidant activity of (SSA) and prepared complexes; Free radical scavenging activity (DPPH) and CUPRRAC methods. Tri and di-tin complexes gave high percentage inhibition than ligands with both methods due to tin moiety; the triphenyltin carboxylate complex was the best compared with the others. Also, antibacter

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Publication Date
Fri Sep 15 2023
Journal Name
Revis Bionatura
Description and determination of the nanocellulose components produced from acetic acid bacteria
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Some microorganisms can produce nanocellulose, which is known as bacterial nanocellulose (BNC); the most active bacterial producer is acetic acid bacteria (AAB), which is a gram-negative, motile and obligate aerobic belongs to the family Acetobacteraceae. Bacterial nanocellulose has excellent attention in medical (surgical domain), industrial and pharmaceutical fields because of its flexible properties, characteristics and advantages. So, in this study, the AAB (5AC) isolate was isolated from apple vinegar. The production of BNC was performed by using a natural medium called palm dates liquid medium, the produced bacterial Cellulose was purified by using the sodium hydroxide method; it was observed that the wet weight of the BNC was a

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Using the plastic wastes in fabrication of composite materials for different applications
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This study suggests using the recycled plastic waste to prepare the polymer matrix composite (PMCs) to use in different applications. Composite materials were prepared by mixing the polyester resin (UP) with plastic waste, two types of plastic waste were used in this work included polyethylene-terephthalate (PET) and Polyvinyl chloride (PVC) with varies weight fractions (0, 5, 10, 15, 20 and 25 %) added as a filler in flakes form. Charpy impact test was performed on the prepared samples to calculate the values of impact strength (I.S). Flexural and hardness tests were carried out to calculate the values of flexural strength and hardness. Acoustic insulation and optical microscope tests were carried out. In general, it is found that UP/PV

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Publication Date
Mon Aug 01 2022
Journal Name
Journal Of Engineering
The Behavior of Bond Strength between Rebar and Concrete in Rubberized Concrete : -
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Through an experimental program of eighteen specimens presented in this paper, the bond strength between reinforcing bar and rubberized concrete was produced by adding waste tire rubber instead of natural aggregate. The fine and coarse aggregate was replaced in 0%, 25%, and 50% with the small pieces of a waste tire. Natural aggregate replacement ratio, rebar size, embedded rebar length, the rebar yield stress of rebar, cover, and concrete compressive strength were studied in this investigation. Ultimate bond stress, bond stress-slip response, and failure modes were presented. The experimental results reported that a reduction of 19% in bond strength was noticed in 50% replaced rubberized concrete compared with convention

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Publication Date
Thu Jul 01 2010
Journal Name
European Journal Of Physics Education
The Inclusion of Science Process Skills in Yemeni Secondary School Physics Textbooks
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The aim of this study is to compare and contrast the science process skills (SPS) included in the 10th-12th grade physics textbooks content utilized in Yemeni schools. The study revealed weaknesses and strengths in the textbooks’ content. For instance, a number of science process skills (SPS), such as measuring, predicting and hypothesizing, have been neglected in the 11th grade textbook. For all three textbooks content, the maximum percentage of basic science process skills (BSPS) was devoted to observation. However, the maximum percentage of integrated science process skills (ISPS) was different for each grade: experimenting had the highest percentage for 10th grade, interpreting data for 11th grade, and operational definitions for 12th

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