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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 Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
The effect of using Nano iron oxide in radiological shielding
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Abstract<p>In this study, some attenuation parameters of gamma shields were studied. This shields consisting of composite materials of Unsaturated polyester as a base material and Nano iron oxide (Fe<sub>2</sub>O<sub>3</sub>) and, micro iron (Fe) as reinforcement materials at different percentages (1, 3,5,7and 9)wt%, and with different thickness (1, 1.5, 2, 2.5, 3, 3.5and 4) cm. The results showed that the use of nanoparticles is better than the microparticales in the field of radiation shielding. It has been shown that the values of attenuation parameters of gamma it bitter in the case of nanoparticles than case of the use of micro material.</p>
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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
The Peristaltic Flow of Williamson Fluid through a Flexible Channel
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The purpose of this study is to investigate the effect of an elastic wall on the peristaltic flow of Williamson fluid between two concentric cylinders, where the inner tube is cylindrical with an inelastic wall and the outer wall is a regular elastic sine wave.  For this problem, cylindrical coordinates are used with a short wavelength relative to channel width for its length, as well as the governing equations of Williamson fluid in the Navier-Stokes equations. The results evaluated using the Mathematica software program. The Mathematica program used by entering the various data for the parameters, where the program shows the graphs, then the effect of these parameters became clear and the results mentioned in the conclusion. Williamso

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Publication Date
Tue Dec 05 2023
Journal Name
Engineering, Technology &amp; Applied Science Research
Investigating the Ability of producing Sustainable Blocks using Recycled Waste
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The primary objective of this study is to manage price market items in the construction of walls for affordable structures with load-bearing hollow masonry units using the ACI 211.1 blend design with a slump range of 25-50 mm that follows the specification limits of IQS 1077. It was difficult to reach a suitable cement weight to minimum content (economic and environmental goal), so many trail mixtures were cast. A portion (10-20%) of the coarse aggregates was replaced with concrete, tile, and clay-brick waste. Finally, two curing methods were used: immersion under water as normal curing, and water spraying as it is closer to the field conditions. The recommendation in IQS 1077 to increase the curing period from 14 to 28 days was tak

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Publication Date
Sun Nov 01 2020
Journal Name
Travel Medicine And Infectious Disease
Incidence of the COVID-19 in Iraq – Implications for travellers
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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of the anatomical knowledge in undergraduate Nursing collage students
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Abstract Objective: The aim of this study is to evaluate the level of the anatomical knowledge of undergraduate students in Nursing collage/Baghdad university.Methodology:The sample was collected by symmetrical probability. Research sample includes (197)students represent four classes which is distributed as following: fifty students represent first class, fifty students represent the second class, forty nine students represent the third class,&fourty eight students represent the fourth class. Results:The study concludes that the anatomical knowledge level for collage students is intermediate .The m

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Publication Date
Tue May 05 2020
Journal Name
Book
Study the inhibitory effect of miswak extract on biofilm gene.
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This book presents the problem of tooth decay due to bacteria Streptococcus mutans one of methods of treatment using 3 extracts of S. persica (miswak) (aqueous, acetone and methanol) and prove its effectiveness and its impact on the gtf (B, C, and D) genes that code the glucosyltransferase (Gtf) enzymes that cause decay membrane compared to the usual means used for the prevention of tooth decay

Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Composite Resin Coating for The Protection of Surfaces and Metals
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The curing process of epoxy resin was investigated with some additives and fillers such as nano fumed silica with primary particle diameter of 56–58 nanometers, fine ferric oxide with an average particle diameter of 0.4 micrometer, fine calcium carbonate with an average particle diameter of 0.58 micrometer, and plasticizer, a new composite resin has been obtained. Based on present experimental results, the new composite resin shows high impact strength and hardness as well as the ability of the composite withstand to degradation from water way in. Additionally, curing time of composite was reduced to the minimum set time than epoxy resin at different temperature. This new composite resin was used appropriately for coating to protect su

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Incidence, Risk Factors and Diagnosis of Ventilator Associated Penumonia.
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Background: The critically ill patient is at risk of developing intensive care acquired infection, with the lungs being especially vulnerable. Ventilator associated pneumonia (VAP) occurring after two days of mechanical ventilation and it is the most nosocomial infection seen in the intensive care unit .The establishment of an accurate diagnosis of ventilator associated pneumonia remains problematic and yet there is still no accepted "gold standard" for the diagnosis.
Patients& Methods: This is a cross section study for 328 patients admitted to intensive care unit at medical city teaching hospital. Full history, physical examination and investigation were done after 48 hours of admission according to

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The role of social worker and service and social school
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Concert place high school in the community Keep pace with societal change and what is going through Iraqi society from the wars and occupation and the sectarian and ethnic conflict and authoritarian policies and Dictator ship .
This is the circumstance of the most important historical stages that require .
Precision sons is Keep up with the progress and development and the advancement of the educational march .
The school is a social institution that organizes the members of society all walks of life and their habitats working on crafting members of the extraordinary alve of progress At the multiplicity of functions and tasks school pequires members qualified scientific and practical Becomes complementary members seek progress a

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Pathological Mechanisms of Obesity-Related Glomerulopathy: A review article
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The rising prevalence of obesity-related glomerulopathy (ORG) occurs in accordance with the rising prevalence of obesity worldwide. Clinically ORG is manifested by slowly progressing microalbuminuria that may develop to clinically evident proteinuria. Pathological characteristics of ORG include glomerular hypertrophy in the presence or absence of focal segmental glomerulosclerosis (FSGS). ORG can develop into clinically overt chronic renal insufficiency or even end-stage kidney disease. This article reviews the most important mechanisms for the development of ORG; that are abnormal renal hemodynamics, stimulation of renin-angiotensin-aldosterone system (RAAS), impairment of insulin sensetivity, ectopic lipid deposition, adipose tissue cy

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