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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
Thu Apr 29 2021
Journal Name
International Journal Of Pavement Engineering
An assessment of lime-cement stabilisation on the elastic and resilient moduli of a clayey soil
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Publication Date
Thu Nov 17 2022
Journal Name
Journal Of Interdisciplinary Mathematics
Results of Differential Sandwich Theorem of the Univalent Functions Associated with Generalized Salageon Integro-Differential Operator
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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Oral Medicine And Oral Surgery
Reliability of two difficulty indexes in predicting the surgical extraction difficulty of impacted mandibular third molars
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Introduction: The aim of this study was to compare the reliability and the agreement of the Pederson and Pernambuco difficulty indexes in predicting the surgical extraction difficulty of the impacted mandibular third molars. Materials and methods: A prospective observational cohort study was conducted on 83 patients who had undergone surgical removal of impacted mandibular third molar. The difficulty of extraction was determined preoperatively according to the total scores obtained from the Pederson and Pernambuco difficulty indexes, the operative difficulty was determined by the surgical technique and the duration of extraction. The accuracy of prediction of the surgical difficulty and

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Investigations about the effect of electrons screening potential on fusion reactivity for cold fusion of metals
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Publication Date
Sun Jun 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Application of Microwave Technology in Demulsification of Water-in-Oil Emulsion for Missan Oil Fields
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A series of batch demulsification runs were carried out to evaluate the final emulsified water content of emulsion samples after the exposure to microwave. An experimental study was conducted to evaluate the effects of a set of operating variables on the demulsification performance. Several microwave irradiation demulsification runs were carried out at different irradiation powers (700, 800, and 900 watt), using water-in-oil emulsion samples containing different water contents (20-80%, 30-70%, and 50-50%) and salt contents (10000, 20000, and 30000 ppm). It was found that the best separation efficiency was obtained at 900watt, 50% water content and 160 s of irradiation time. Experimental results showed that microwave radiation method can

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Publication Date
Fri Jan 01 2021
Journal Name
Clinical Epidemiology And Global Health
Association of overweight/obesity with the severity of periodontitis using BPE code in an iraqi population
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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Engineering
Influence of Waste Concrete and Glass Recycled on the Strength Properties of Green Reactive Powder Concrete
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These days, the world is facing a global environmental and sustainability problem due to the increasing generation of large amounts of waste through construction and demolition work, which causes a serious problem for the environment. Therefore, this research was conducted to get rid of the waste disposal problems, including old glass and concrete, which were used as recycled fine aggregates. Seven different mixtures were prepared. The first mixture was with the used sand, which is glass sand, and it was adopted as a reference mixture (ORPC), and three mixtures were prepared for each of the recycled materials (waste concrete and glass) and partially replaced by glass sand in different proportions (25, 50, and 75) %. Some

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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studying the Classification of Texture Images by K-Means of Co-Occurrence Matrix and Confusion Matrix
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In this research, a group of gray texture images of the Brodatz database was studied by building the features database of the images using the gray level co-occurrence matrix (GLCM), where the distance between the pixels was one unit and for four angles (0, 45, 90, 135). The k-means classifier was used to classify the images into a group of classes, starting from two to eight classes, and for all angles used in the co-occurrence matrix. The distribution of the images on the classes was compared by comparing every two methods (projection of one class onto another where the distribution of images was uneven, with one category being the dominant one. The classification results were studied for all cases using the confusion matrix between every

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Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The Role of Internal Auditing in Governance of Strategic Operations and Its Reflection on Management Decisions
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The international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende

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Publication Date
Thu Dec 06 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Enhancement of the Solubility and Dissolution Rate of Rebamipide by Using Solid Dispersion Technique (Part I)
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Solid dispersion is an attractive tool of pharmaceutical technology used to improve the physical properties of drugs. Among these properties is to enhance the solubility of the drugs.
Rebamipide is a poorly soluble drug of class IV of biopharmaceutical classification system (BCS).
Rebamipide is used as potent antiulcer, mucoprotective drug, by stimulating the generation of prostoglandine enhanced mucosal protection.
Rebamipide was formulated as a solid dispersion using different polymers such as pluronic F-127, PEG6000, PVP K30, and TPGS by using different preparation methods solvent evaporation, fusion, and kneading methods.
It was seen that rebamipide was successfully dispersed in a homogenous solid dispersion matrix by sol

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