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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
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Delay differential equation of the 2nd order and it's an oscillation yardstick
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This study focuses on studying an oscillation of a second-order delay differential equation. Start work, the equation is introduced here with adequate provisions. All the previous is braced by theorems and examplesthat interpret the applicability and the firmness of the acquired provisions

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Publication Date
Thu Dec 15 2011
Journal Name
Iraqi Journal Of Laser
The Optical Limiting Behaviour of Prepared Silver Nanoparticles Embedded in Polymer Film
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In the present work, silver nanoparticles were prepared. Nonlinear optical properties and
optical limiting of silver nanoparticles were investigated.Standard chemical synthesis method was used at
diffrent weight ratio(0.038, 0.058 and 0.078) of silver nitrate. Several testing were done to obtain the
characteristics of the sample. Z-Scan experiments were performed using 30 ns Q-switched Nd:YAG
laser at 1064 nm and 532 nm at different intensities. The results showed that the nonlinear refractive
index is directly proportional to the input intensities, which caused by the self-focusing of the material.
In addition, the optical limiting behavior has been studied. The results showed that the sample could be
used as an opt

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Publication Date
Mon Dec 11 2006
Journal Name
Iraqi Journal Of Laser
The Inhibition of Streptococcus mutans by He- Ne Laser via TBO Photosensitizer
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This work aims to investigate the inhibition of vitality of Streptococcus mutans, which is the causative agent of caries. A 632.8 nm He-Ne laser with the output power of 4.5mW was used in combination with toluidine blue O (TBO) at the concentration of 50μg/ml as a photosensitizer. Streptococcus mutans was isolated from 35 patients if carious teeth. Three isolates were chosen and exposed to different energy densities of He – Ne laser light 3.8, 11.7, 34.5 and 104.1 J/cm². After irradiation, substantial reduction was observed in the number of colony forming units (CFU)/ ml. The reduction in the number of CFU was increasing as the dose increased.

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Finding the best estimation of generalized for failure rates by using Simulation
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The statistical distributions study aimed to obtain on best descriptions  of variable sets phenomena, which each of them got one behavior of that distributions .  The estimation operations study for that distributions considered of important things which could n't canceled in variable behavior study, as result  this research came as trial for reaching to best method for information distribution estimation which is generalized linear failure rate distribution, throughout studying the theoretical sides by depending on statistical posteriori methods  like greatest ability, minimum squares method and Mixing method (suggested method).        

The research

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering
The Synergic Effects of Mineral Admixtures in Ternary Blended Cement: A Review
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In the last decades, using mineral admixture in concrete became very necessary to improve concrete properties and reduce CO2 emissions associated with the cement production process. Subsequently, more sustainable concrete can be obtained.  Ternary blended cement containing two different types of mineral admixture can achieve ambitious steps in this trend. In this research, the synergic effects of mineral admixtures in ternary blended cement and its effects on concrete fresh properties, strength, durability, and efficiency factors of mineral admixture in ternary blended cement, were reviewed. The main conclusion reached after reviewing many literature pieces is that the concrete with ternary blended cement

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
The Effect of Dynamic Loading on Stresses Induced in Charnley Hip Prosthesis
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This study produces an image of theoretical and experimental case of high loading stumbling condition for hip prosthesis. Model had been studied namely Charnley. This model was modeled with finite element method by using ANSYS software, the effect of changing the design parameters (head diameter, neck length, neck ratio, stem length) on Charnley design, for stumbling case as impact load where the load reach to (8.7* body weight) for impact duration of 0.005sec.An experimental rig had been constructed to test the hip model, this rig consist of a wood box with a smooth sliding shaft where a load of 1 pound is dropped from three heights.
The strain produced by this impact is measured by using rosette strain gauge connected to Wheatstone

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Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Evaluation of The Nuclear Data on(α,n)Reaction for Natural Molybdenum
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The cross section evaluation for (α,n) reaction was calculated according to the available International Atomic Energy Agency (IAEA) and other experimental published data . These cross section are the most recent data , while the well known international libraries like ENDF , JENDL , JEFF , etc.   We considered an energy range from threshold to 25 MeV in interval (1 MeV).   The average weighted cross sections for all available experimental and theoretical(JENDL) data and for all the considered isotopes was calculated . The cross section of the element is then calculated according to the cross sections of the isotopes of that element taking into account their abundance . A mathematical representative equation for eac

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Publication Date
Mon Oct 03 2016
Journal Name
Applied Research Journal
DETERMINATION OF THE GEOID HEIGHT (GEOID UNDULATION) BY USING MODERN SURVEYING TECHNOLOGIES
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In this work, a large part of Baghdad University campus has been selected. The determination of Geoidal height for the local area requires Ground Control Points which both Ellipsoidal and Orthometric heights are known to compute the difference between them. The first step of the leveling process began by selected the Ground Control Points (GCPs) around the area of the work, and then divided them into two groups of the network traverse stations. They were leveled and adjusted depend on the number of the Bench Marks (B.M.s). Total Station TS (Nikon Nivo 5C) and Global Positioning System (GPS-Garmin 78 map) are used to do this application. The aim of the proposed work was to determine the height of the Geoid surface in the study area. The Geoi

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Publication Date
Fri Nov 30 2018
Journal Name
Civil Engineering Journal
Determining the Causes of Punching Shear in Reinforced Slabs Using Fishbone Diagram
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Risk identification and assessment can be analysed using many risk management tools. Fishbone diagram is one of these techniques which can be employed, for the identification of the causes behind the construction failure, which   has become a phenomenon that often gets repeated in several projects. If these failures are not understood and handled scientifically, it may lead to disputes between the project parties. Additionally, the construction failure also leads to an increase in the project budget, which in turn causes a delay in the completion of the projects. Punching shear in reinforcement slab may be one of the reasons for construction failures. However, there are many doubts about other causes that lead to this failure as w

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Publication Date
Mon Jul 31 2023
Journal Name
Journal Of Biomimetics, Biomaterials And Biomedical Engineering
Investigating the Electrochemical Properties of Alkaloids Compound Derived from Catharanthus Roseus Extract
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The Catharanthus roseus plant was extracted and converted to nanoparticles in this work. The Soxhlet method was used to extract alkaloid compounds from the Catharanthus roseus plant and converted them to the nanoscale. Chitosan polymer was used as a linking material and converted to Chitosan nanoparticles (CSNPs). The extracted alkaloids were linked with Chitosan nanoparticles by maleic anhydride to get the final product (CSNPs-Linker-alkaloids). The pure Chitosan, Chitosan nanoparticles, and CSNPs-Linker-alkaloids were characterized by X-ray diffractometer, and Fourier Transform Infrared spectroscopy. X-ray results show that all samples have an orthorhombic structure with crystallite size in nanodimensions. FTIR spectra prove that

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