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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
Mon Apr 15 2019
Journal Name
Proceedings Of The International Conference On Information And Communication Technology
Re-evaluation of the stable improved LEACH routing protocol for wireless sensor network
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Quantitative and qualitative assessment of the basic components and effective in Acol plant
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Key components estimated in Acol total plant leaves and the results were as follows plant Acol humidity 72%

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Publication Date
Thu Jul 01 2004
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
DETECTION OF SUBSURFACE CAVITIES BY THE ELECTROMAGNETIC METHOD (Case Study at Haditha Area)
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Two EM techniques, terrain conductivity and VLF-Radiohm resistivity (using two
different instruments of Geonics EM 34-3 and EMI6R respectively) have been applied to
evaluate their ability in delineation and measuring the depth of shallow subsurface cavities
near Haditha city.
Thirty one survey traverses were achieved to distinguish the subsurface cavities in the
investigated area. Both EM techniques are found to be successfiul tools in study area.

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Publication Date
Tue Feb 16 2016
Journal Name
European Chemical Bulletin
THE EFFECT OF SOME ANTHROPOMETRIC MEASUREMENTS AND SERUM LACTATE DEHYDROGENASE ON KNEE OSTEOARTHRITIS
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Osteoarthritis (OA) is the most common degenerative joint disorder that ultimately results in the progressive destruction of articular cartilage. The occurrence of knee osteoarthritis (OA) increases with obesity and is more common in women compared with men. Thirty patients (20 females, 10 males) clinically diagnosed with knee OA admitted to Baghdad teaching hospital between January 2015-June 2015. Patients between 35-70 year of age and 30 healthy subject (20 females, 10 males) ages matched. The results showed that increased body mass index (BMI) is a well-recognized risk factor for knee osteoarthritis, and the effect of obesity is a stronger predictor of developing knee OA symptoms in women than men. There was also a significant diffe

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Publication Date
Thu Feb 25 2016
Journal Name
European Chemical Bulletin
THE EFFECT OF SOME ANTHROPOMETRIC MEASUREMENTS AND SERUM LACTATE DEHYDROGENASE ON KNEE OSTEOARTHRITIS
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European Chemical Bulletin (ISSN 2063-5346) is a peer-reviewed journal that publishes original research papers, short communications, and review articles in all areas of chemistry. European Chemical Bulletin has eight sections, namely

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Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Restrained Edges Effect on the Dynamics of Thermoelastic Plates under Different End Conditions
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Frequency equations for rectangular plate model with and without the thermoelastic effect for the cases are: all edges are simply supported, all edges are clamped and two opposite edges are clamped others are simply supported.   These were obtained through direct method for simply supported ends using Hamilton’s principle with minimizing Ritz method to total energy (strain and kinetic) for the rest of the boundary conditions. The effect of restraining edges on the frequency and mode shape has been considered. Distributions temperatures have been considered as a uniform temperature the effect of developed thermal stresses due to restrictions of ends conditions on vibration characteristics   of a plate with different

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Publication Date
Thu Dec 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
THE USE of DIRECT SOLAR ENERGY in ABSORPTION REFREGERATION EMPLOYING NH3 – H2O SYSTEM
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This work was conducted to study the coefficient of performance for solar absorption refrigeration by using direct solar energy using aqueous ammonia 0.45 mass fraction (ammonia – water).The experiments were carried out in solar absorption system .The system consisted of solar collector generator (0.25 m × 0.25 m × 0.04m) and condenser cooled by a water bath followed by liquid receiver and evaporator. The results showed that the maximum generator temperature was (92° - 97°) during June 2009, and the minimum evaporator temperature was (5°C - 10°C) for aqua ammonia system.. It was, also, found that the coefficient of performance, cooling ratio and amount of cooling obtainable increased with increasing maximum generator temperature

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Publication Date
Sat Jan 27 2024
Journal Name
Caspian Journal Of Environmental Sciences,
Morphological study on the form and number of eyes in scorpions and spiders
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Scorpions and spiders belong to the class Arachnida in phylum Arthropoda. Scorpions are easily distinguished by median eyes on obvious the center of the carapace and have one pair, and lateral eyes have 2-8 in some species. Scorpions do not have good eyesight so the median eyes have always been simple and they are more sensitive than the lateral pairs. They have anterior median eyes (AME) with narrow field of view and pairs of lateral eyes (LE) with more sensitivity and response to light. Family Buthidae have 2-6 lateral eyes in Compsobuthus Mesobuthus, Hottentotta, while Vaejovidae, Chactidae and Chaerilidae have 2 pairs of lateral eyes. In addition, 3 pairs are found in Orthochirus and Androctonus. Spiders have six eyes in family Pholicid

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Corrosion Study of the Injection Equipments in Water in Al-Ahdeb Wells ‐Iraq
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Water injection equipments such as pipelines, which are used in the second recovery of oil in the Al-Ahdeb wells, suffer from the corrosion in water during maintaining vacuum deoxygenated tower that used to decrease concentration of the dissolved oxygen gas in the water from 6.2-9.1 ppm to o.5 ppm. This study involved calculation the corrosion rates of the internal surfaces of the pipelines either during operation of the vacuum unit or when the tower out of operation.  Finally, find the solution by one of the following suggestions. In the first suggestion removal of the dissolved O2 from water is achieved by increasing the dosage of the oxygen scavenger (sodium sulphite). The second suggestion involves re

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Complex thinking among secondary school student in accordance with the views of lipman
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The current study has sought to identify the levels of the compound thinking among secondary school students basing and relying on the opinions of Lipman who sees that the compound thinking consists of creative thinking and critical thinking, In accordance with this point of view, researchers have resorted to build scale of the critical thinking in its final form of (28) item additionally to the adoption of Torrance for the creative thinking which was translated by sayed. Khairallah in 1981 after confirming psychometric Properties Of both scales and then collect scores of both scales and be the final score represented the level of the compound thinking that has been shown by the results of secondary school students they have no skill of

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