Preferred Language
Articles
/
jpgiafs-528
The impact of tax reform to increase the federal budget revenues
...Show More Authors
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.
 
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Nov 13 2019
Journal Name
Al-kindy College Medical Journal
Disturbances of Amino Acid Metabolism in Neurologic Disorders detected by fluorescent high performance liquid chromotograghy (HPLC) in Baghdad - IRAQ
...Show More Authors

Background:Amino acid disorders are a major group of inborn error metabolism (IEM) with variable clinical presentation; its diagnosis constitutes a real challenge in a community with high consanguinity rate and no systematic newborn screening.

Objectives: to provide data about amino acid disorders detected in high-risk Iraqi children by using quantitative amino acid fluorescent high performance liquid chromatography (HPLC) analysis.

Type of the study: Cross-sectional study.

Methods: a descriptive cross sectional study from 1st February to 1st December 2014, at Neurological ward and clinic of the Children Welfare teaching Hospital, in Baghdad - Ira

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
Microbiological Effect of Lemongrass Cymbopogon Citratus and Spearmint Mentha Spicata Essential Oils as Preservatives and Flavor Additives in Yogurt
...Show More Authors

     This study was designed to evaluate the antimicrobial effect of Cymbopogon citratus and Mentha spicata essential oils, separately and mixed, against the microorganisms in yogurt, as well as study the possibility of these essential oils (EO) as natural preservatives and flavors additives/enhancers in yogurt product. Yogurt samples were treated with lemongrass and spearmint EOin different concentrations (250, 500, 1000 ppm: 6250µg/50 ml yogurt, 12500 µg/50 ml yogurt and 25000 µg/50 ml yogurt respectively). The control and treated samples were preserved both at room (25°C) and refrigerator (5°C)  temperatures. In control, the contamination was observed through 2 weeks at 25°C and for about one month at 5°C

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (5)
Scopus Crossref
Publication Date
Mon Aug 30 2021
Journal Name
Al-kindy College Medical Journal
Practice and Opinion of Doctors in Primary Health Care Centers Toward Referral System: Samples from Nine Governorates in Iraq
...Show More Authors

Background: Most primary Health Care Centers (PHCCs) in Iraq have a referral system records; however, this mechanism does not function well because of the lack of other requirements for an efficient referral system.

Objective: To assess the practice & opinion of doctors in PHCs toward the referral system, and to determine the doctors in PHC's commitment to referral system instructions and guidelines.

Subjects and methods: A cross-sectional study with analytic elements was conducted in nine health directorates in Iraq, from the 1st October 2018 – 30th June 2019.One PHC was selected randomly form each sector in every governorate, A questionnaire was used to collect the required information.

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Mon Sep 25 2023
Journal Name
International Journal Of Energy Production And Management
Reducing Energy Consumption in Iraqi Campuses with Passive Building Strategies: A Case Study at Al-Khwarizmi College of Engineering
...Show More Authors

University campuses in Iraq are substantial energy consumers, with consumption increasing significantly during periods of high temperatures, underscoring the necessity to enhance their energy performance. Energy simulation tools offer valuable insights into evaluating and improving the energy efficiency of buildings. This study focuses on simulating passive architectural design for three selected buildings at Al-Khwarizmi College of Engineering (AKCOE) to examine the effectiveness of their cooling systems. DesignBuilder software was employed, and climatic data for a year in Baghdad was collected to assess the influence of passive architectural strategies on the thermal performance of the targeted buildings. The simulations revealed that the

... Show More
Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Materials Today Sustainability
Structure and performance of polyvinylchloride microfiltration membranes improved by green silicon oxide nanoparticles for oil-in-water emulsion separation
...Show More Authors

View Publication
Scopus (13)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Natural Radioactivity Evaluation and Radiological Peril in some soil specimens of Al-Taimeem Area in Al-Anbar Province, Iraq
...Show More Authors

In the present work, the radioactivity of ten soil specimens has been measured, which were gathered from various sites from AL-Taimeem area in Al-Anbar province, The qualitative activity of natural radionuclides 238U, 232Th and 40K for soil specimens were evaluated by utilizing gamma-ray spectroscopy with NaI(Tl) detector of (3"×3") dimension. The results revealed that, the qualitative activity, for 238U was varied from (14.730 Bq/kg) to (28.070 Bq/kg), for 232Th was varied from (16.510 Bq/kg) to (29.480 Bq/kg), for 40K was varied from (143.820 Bq/kg) to (231.550 Bq/kg) ,with an average values of (21.152±2.98 Bq/kg) , (24.219±3.93 Bq/kg), (190.720±22.20 Bq/kg), success

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
A Molecular Study of Toxic Shock Syndrome Toxin gene (tsst-1) in β-lactam Resistant Staphylococcus aureus Clinical Isolates
...Show More Authors

Three hundred and sixty different samples were collected from different sources, including wound, burn, nasal, and oral swabs from several hospitals in Baghdad. A number of 150 (53%) Staphylococcus aureus samples were isolated and identified among a total of 283 samples. Then, the spread of the Toxic Shock Syndrome Toxin-1 gene (tsst-1) was investigated in β-lactamase resistant S. aureus. According to the source of samples, the distribution of S. aureus  isolates was found to be significantly higher (p < 0.01) in wound samples as compared to other sources. According to the age, a highly significant  distribution (p < 0.01) was recorded in the age group of 15-30 years,

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (4)
Scopus Crossref
Publication Date
Tue May 07 2019
Journal Name
Proteomics
Proteomic Analysis of Stromal and Epithelial Cell Communications in Human Endometrial Cancer Using a Unique 3D Co‐Culture Model
...Show More Authors
Abstract<p>Epithelial and stromal communications are essential for normal uterine functions and their dysregulation contributes to the pathogenesis of many diseases including infertility, endometriosis, and cancer. Although many studies have highlighted the advantages of culturing cells in 3D compared to the conventional 2D culture system, one of the major limitations of these systems is the lack of incorporation of cells from non‐epithelial lineages. In an effort to develop a culture system incorporating both stromal and epithelial cells, 3D endometrial cancer spheroids are developed by co‐culturing endometrial stromal cells with cancerous epithelial cells. The spheroids developed by this method are phenot</p> ... Show More
View Publication
Scopus (14)
Crossref (13)
Scopus Clarivate Crossref
Publication Date
Fri Mar 12 2021
Journal Name
Medico Legal Update
Human Cytomegalovirus Infection as a Risk Factor for Type 2 Diabetes Mellitus Development in a Sample of Iraqi Patients
...Show More Authors

Type 2 diabetes mellitus which abbreviate as T2DM is a complex endocrine and metabolic disorder arisingfrom genetic and environmental factors interaction which in turn induce various degrees of insulin functionalalteration on peripheral tissues. Globally, T2DM has develop into a public health problem. Therefore, Thestudy included (75) patients(37 female and 38 males) suffering from T2DM who visit al-kadhimiya teachinghospital with age range 20-80 years and (70) as healthy controls with age range 20-70 years. All studiedgroups were evaluated CMV IgG by ELISA,B. urea, S. Creatinine, cholesterol and triglyceride the resultsshowed that B.urea, S.creatinine and serum cholesterol showed a non-significant differences between studiedgroup,

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Saudi Endodontic Journal
Comparison of root canal transportation and centering after instrumentation through conservative and traditional access cavities using different file systems
...Show More Authors
Introduction:

While conservative access preparations could increase fracture resistance of endodontically treated teeth, it may influence the shape of the prepared root canal. The aim of this study was to compare the prepared canal transportation and centering ability after continuous rotation or reciprocation instrumentation in teeth accessed through traditional or conservative endodontic cavities by using cone-beam computed tomography (CBCT).

Materials and Methods:

Forty extracted intact, matured, and 2-rooted human maxillary first premolars were selected for this

... Show More
View Publication
Scopus (5)
Crossref (6)
Scopus Crossref