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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
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
The Writer Authentication by Using Syllables Frequency
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An approach is depended in the recent years to distinguish any author or writer from other by analyzing his writings or essays. This is done by analyzing the syllables of writings of an author. The syllable is composed of two letters; therefore the words of the writing are fragmented to syllables and extract the most frequency syllables to become trait of that author. The research work depend on analyzed the frequency syllables in two cases, the first, when there is a space between the words, the second, when these spaces are ignored. The results is obtained from a program which scan the syllables in the text file, the performance is best in the first case since the sequence of the selected syllables is higher than the same syllables in

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Publication Date
Thu Jul 27 2023
Journal Name
Journal Of Design And Textiles
Defining the Design Process: Methodology and Creation
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The current study is unique in its emphasis on investigating design operation and concept from multiple scientific perspectives: including invention, technique, and design components. This research tends to study the methodology and creation of design process in a holistic manner so that the readers may grasp their characteristics and properties down to its minute epistemological detail. The investigation of the design concept is where the real groundwork and pressing need for the study begin. Creation and methodology are two primary concepts in relation to design these relationships can be formed in any design because of the various forces that act upon it. The primordial objective of this study is to evaluate the relationship betw

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Audio Lesson at the Glass (311 H)
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The acoustic efforts of the glass were found in the meanings mixed with other linguistic, grammatical and morphological issues, as the glass was not allocated to the detective or separate chapters in the meanings. The glass-walled in the audio lesson according to the doctrine of the optical, has stated so in several places of its meaning. Glass is interested in mentioning the strong qualities that have a great impact in the chorus and replacements such as loudness, dishes, arrogance, whistling, repetition, and richness. Glass was concerned with the phenomenon of diphtheria great care, and explained its purpose of seeking lightness and ease of pronunciation, and Siboe agreed in its origins and issues, and the glass used three criteria in

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Publication Date
Mon Nov 01 2010
Journal Name
Al-nahrain Journal Of Science
Chemical Elements Diffusion in the Solar Interior
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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
Shamela versus Pamela: Patriarchy Redraws the Picture
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The present paper aims at presenting a feminist reading of Shamela. It specifically seeks to show how the patriarchal mentality behind Shamela dismembers all aspects of the positive image of the woman in Pamela so that nothing remains in the public mind but the prevalent stereotypical image.  The narrative in Pamela draws a positive picture of a truly pure, honest, moral woman; the narrative of Shamela redraws that picture by positing the stereotypical image of the woman as a lascivious temptress, false creature, immoral person, and shameless prostitute. This image is what patriarchy intends to endure as

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Publication Date
Fri Feb 01 2019
Journal Name
Ieee Transactions On Emerging Topics In Computational Intelligence
Neuromorphic Architecture for the Hierarchical Temporal Memory
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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
The Satellite Images Matching and Mosaic Techniques
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      The Matching and Mosaic of the satellite imagery play an essential role in many remote sensing and image processing projects. These techniques must be required in a particular step in the project, such as remotely change detection applications and the study of large regions of interest. The matching and mosaic methods depend on many image parameters such as pixel values in the two or more images, projection system associated with the header files, and spatial resolutions, where many of these methods construct the matching and mosaic manually. In this research, georeference techniques were used to overcome the image matching task in semi automotive method. The decision about the quality of the technique can be considered i

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Publication Date
Sun Jan 14 2018
Journal Name
Journal Of Engineering
Efficient Cost Management in the Housing Projects
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The cost management of cost indicators in housing projects, on the level of planning and design, is the most important quality indicators, for adoption of strategies of planning and design efficient in managing these indicators. So this research points out the need to highlight the most effective and influential cost indicators in housing projects, and to determine strategies in the management of these indicators in order to raise the efficiency of housing projects quality, to seemly the income level target group, taking into consideration the quality of housing standards, to achieve the basic requirements of housing. This paper highlights the importance of the cost  management, the types of housing cost, the method

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
The major psychocutaneous disorders in Iraqi patients
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KE Sharquie, AA Noaimi, MS Younis, BS Al-Sultani, Journal of Cosmetics, Dermatological Sciences and Applications, 2015 - Cited by 8

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Improving Thermal Performance in the University Classrooms
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Universities are among spaces where it's important to ensure thermal comfort in indoor spaces, improving the occupants' well-being and productivity. The problem of the research was to study appropriate glazing systems for the spaces of the University of Baghdad because glazing systems are one of the most important elements of the indoor environments, and it has a major impact on the thermal performance of buildings. Glass is one of the most seasoned materials that are most utilized in the design. Since it is a diaphanous material, it allows sunlight to enter the building, increasing the space's temperature, cooling loads, and energy consumption in summer. The research followed the experimental method by studying and

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