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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 Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Forgiveness and its relation to the social intelligence among elementary school students
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The study aims to identify the relationship between forgiveness and social intelligence among elementary school students. The study employed a descriptive analytical approach, whereby a total of (500) elementary school student were selected randomly regarding the variable of gender and economical status. Two scales were prepared: one to measure the forgiveness depending on Albort’s theory that consist of (20) item, and the other to measure the social intelligence according to Tony’s theory which composed of (20) item as well. The result revealed that 6th grade students have interested level of the forgiveness and social intelligence, the girl showed significant differences according to the forgiveness variable, the sample

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Publication Date
Mon Mar 15 2021
Journal Name
Applied Sciences
Leading Edge Blowing to Mimic and Enhance the Serration Effects for Aerofoil
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Leading edge serration is now a well-established and effective passive control device for the reduction of turbulence–leading edge interaction noise, and for the suppression of boundary layer separation at high angle of attack. It is envisaged that leading edge blowing could produce the same mechanisms as those produced by a serrated leading edge to enhance the aeroacoustics and aerodynamic performances of aerofoil. Aeroacoustically, injection of mass airflow from the leading edge (against the incoming turbulent flow) can be an effective mechanism to decrease the turbulence intensity, and/or alter the stagnation point. According to classical theory on the aerofoil leading edge noise, there is a potential for the leading edge blowi

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Publication Date
Tue Jan 01 2019
Journal Name
Science International.(lahore)
GALERKIN'S METHOD TO SOLVE THE LINEAR SECOND ORDER DELAY MULTI-VALUE PROBLEMS
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Publication Date
Mon Apr 25 2011
Journal Name
Sciences Journal Of Physical Education
The preliminaries selection for kinetics & skills & physical & functions limits to mini basketball
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The process of selection assure the objective of receiving for chosen ones to high levels more than other ways , and the problem of this research came by these inquires (what is the variables of limits we must considered when first preliminaries selections for mini basket ? and what is the proper test that suits this category ? and is there any standards references it can be depend on it ?) also the aims of this research that knowing the limits variables to basketball mini and their tests as a indicators for preliminaries for mini basketball category in ages (9-12) years and specifies standards (modified standards degrees in following method) to tests results to some limits variables for research sample. Also the researchers depends on (16)

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The integration between target cost to value engineering green achieve competitive advantage
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Recently, there has been a major trend towards environmental issues and concern for the green product because traditional products cause serious environmental impacts such as reduced resources, global warming, energy consumption, emissions and other environmental damage. Under these developments, economic units are looking for cost-effective technologies that reduce the cost of a green product that has four main dimensions: reducing energy, reducing resource consumption, preventing pollution, and using renewable energy while not compromising quality and satisfying customers in order to enhance competitive advantage.

This research will address one of the most important cost-effective green technologies, Gr

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Publication Date
Tue Dec 15 2020
Journal Name
Aip Conference Proceedings
Land cover change for Baghdad City in the period 1986 to 2019
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Earth cover of the city of Baghdad was studied exclusively within its administrative border during the period 1986-2019 using satellite scenes every five years, as Landsat TM5 and OLI8 satellite images were used. The land has been classified into ten subclasses according to the characteristics of the land cover and was classified using the Maximum Likelihood classifier. A study of the changing urban reality of the city of Baghdad during that period and the change of vegetation due to environmental factors, human influences and some human phenomena that affected the accuracy of the classification for some areas east of the city of Baghdad is presented. The year 2019 has been highlighted because of its privacy in changing the land cover of th

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Using Smart Control System to Enhancement the Split Air Conditioning System Performance
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In IRAQ, the air conditioners are the principal cause of high electrical demand. In summer, the outer temperature sometimes exceeds 500C which significantly effects on the A/C system performance and power consumed. In the present work, the improvement in mechanical and electrical performance of split A/C system is investigated experimentally and analytically. In this paper, performance and energy saving enhancement of a split-A/C system was experimentally investigated to be efficiently compatible with elevated temperature weathers. This improvement is accomplished via Smart Control System integrate with Proportional-Integral- Differential PID algorithm. The PIC16F877A micro-controller has been programmed with the PID and PWM c

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Publication Date
Wed Apr 01 2015
Journal Name
Iraqi Postgraduate Medical Journal
Can the automated pump be an alternative to tourniquet in knee arthroscopy ?
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ABSTRACT: BACKGROUND: Arthroscopic knee surgeries are performed in very large numbers worldwide, and in spite of relatively low complication rate, but the total number is significant. Some of these complications are due to tourniquet use and can be serious. OBJECTIVE: Is to asses if automated pump (with or without) dilute epinephrine saline irrigation can replace the tourniquet use in soft tissue arthroscopic knee surgeries. PATIENTS AND METHODS: 36 patients (9 females 25 % and 27 males 75 %) were included in this prospective experimental nonrandomized study, and were necessitated soft tissue arthroscopic knee surgeries. Patients were divided into two groups, in group A (patients) tourniquet and automated pump were used. In group B (18 pati

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
An Investigation to the Abrasive Wear in Pipes Used for Oil Industry
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The work reported in this study focusing on the abrasive wear behavior for three types of pipes used in oil industries (Carbone steel, Alloy steel and Stainless steel) using a wear apparatus for dry and wet tests, manufactured according to ASTM G65. Silica sand with
hardness (1000-1100) HV was used as abrasive material. The abrasive wear of these pipes has been measured experimentally by measuring the wear rate for each case under different sliding speeds, applied loads, and sand conditions (dry or wet). All tests have been conducted using sand of particle size (200-425) µm, ambient temperature of 34.5 °C and humidity 22% (Lab conditions).
The results show that the material loss due to abrasive wear increased monotonically with

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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Positive thinking and its relation to self academic motivation and the trend towards teaching profession among the students of education colleges
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The research aims to know the relation between positive thinking and self academic motivation, trend towards teaching profession. So a sample of (344) male and female student of the morning study of education colleges from the two universities of Baghdad and al Mustansria for the academic year 2012-2013.

So three tools had been used to achieve the procedures of the research which are: the scale of positive thinking constracted by Abdal satar Ibrahim year 2010, the scale of self academicmotivation constracted by (Gottfried) and adapted by Hanan Hussan year 2010, the scale of teaching profession trend constracted by Enayat Zaki year 1974.

And by using the statistical means of person

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