Preferred Language
Articles
/
jpgiafs-535
The annual regulations r0le in achieving justice in tax accounting in the field of income tax: Applied Research in the General Commission of Taxes
...Show More Authors

The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justice in distribution of taxation burden among taxpayers during the period of enactment but

Also  how to get taxes and show justice in application of taxation law  . In spite of the comptroller’s  agreement to the financial bills  prepared by the taxpayer  but the financial authority don’t regard these bills in accounting and this weaken the trust between the financial authority and the comptroller .

The most important of the recommendations in the research is that justice in application and collecting taxes by the financial authority  , the methods of collecting taxes are surely applied in a precise and active way .The comptroller must do his best professionally and morally to trust the General Commission of Taxes that depend on his reports to change his role from deputy for companies to a power to show truth to these companies .

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
International Conference Of Numerical Analysis And Applied Mathematics Icnaam 2019
Prevalence of gastrointestinal parasites in Iraq during 2015
...Show More Authors

View Publication
Scopus (9)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
Molecular Analysis of Bacterial Meningitis in Suspected Cases
...Show More Authors

      One hundred and seventy-six cases of suspected meningitis (SMN) were included in a cross-sectional study. Their ages ranged from less than 1 year to 80 years, of whom 44.3% were male. The aim was to assess bacterial meningitis (BMN) in terms of incidence and types of causative bacteria. Cerebrospinal fluid (CSF) specimens were collected and polymerase chain reaction (PCR) analysis was conducted with universal primers designed to amplify a DNA fragment (996 bp) of the 16S rRNA gene of eubacteria. Resolving PCR products in agarose-gel electrophoresis revealed that 37.5% of CSF specimens were PCR positive, while 62.5% of CSF specimens showed no band and were considered PCR-negative. Eighty percent of the latter specimens were not

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Tue Oct 17 2017
Journal Name
Spe/iatmi Asia Pacific Oil & Gas Conference And Exhibition
Retention of Silica Nanoparticles in Limestone Porous Media
...Show More Authors

Nanofluids (dispersion of nanoparticles in a base fluid) have been suggested as promising agents in subsurface industries including enhanced oil recovery. Nanoparticles can easily pass through small pore throats in reservoirs formations; however, physicochemical interactions between nanoparticles and between nanoparticles and rocks can cause a significant retention of nanoparticles. This study investigated the transport, attach, and retention of silica nanoparticles in core plugs. The hydrophilic silica nanoparticles were injected into limestone core as nanofluid of different nanoparticles size (5 nm, and 20 nm), concentration (0.005 – 0.1 wt% SiO2), and base fluid salinity (0 – 3 wt% NaCl) at different temperatures (23, and 50 °C). D

... Show More
Scopus (37)
Crossref (17)
Scopus Crossref
Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Statistical Analysis of COVID-19 Data in Iraq
...Show More Authors

The analysis of COVID-19 data in Iraq is carried out. Data includes daily cases and deaths since the outbreak of the pandemic in Iraq on February 2020 until the 28th of June 2022. This is done by fitting some distributions to the data in order to find out the most appropriate distribution fit to both daily cases and deaths due to the COVID-19 pandemic. The statistical analysis includes estimation of the parameters, the goodness of fit tests and illustrative probability plots. It was found that the generalized extreme value and the generalized Pareto distributions may provide a good fit for the data for both daily cases and deaths. However, they were rejected by the goodness of fit test statistics due to the high variability of the data.<

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Sun Jul 29 2018
Journal Name
Iraqi Journal Of Science
Assessment of Apoptosis in Women Using Oral Contraceptives
...Show More Authors

The aim of the study was the examination of the effect of birth control pills (Yasmin) on women who utilized the pills by measuring the percentage of apoptosis. The investigation was based mainly on the calculation of the apoptosis percentage of blood lymphocytes in women who used the pills for different durations. The results of the presented study was obtained from 25 women handling birth control pills and 15 women who had not used pills. According to the period of contraceptive pills treatment, the samples were classified into two categories: (2-5) years and (6-8) years. Results showed that the percentage of apoptosis in pills handling women (2-5) years were (7.08%) while the results were (12.2%) in women who used birth control pills

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Characterization of Laser induced cadmium plasma in air
...Show More Authors

In this paper, the fundamental harmonic of a Nd:YAG laser (Q-switched 1064nm wavelength, 1 Hz repetition rate and 9 ns pulse duration) has been used for the ablation of cadmium samples in air at atmospheric pressure and the generation of the cadmium plasma. The experimentally observed lines of cadmium plasma emission have been used to calculate the plasma parameters such as (electron temperature (TReR), electron density (nReR), Debye length (λRDR) and plasma frequency (ωRpR)). Line pair ratio of neutral species have been used for the electron temperature and electron density measurements. Plasma parameters were studied as a functions of laser pulse energy.

View Publication Preview PDF
Publication Date
Thu Jun 15 2023
Journal Name
Bionatura
New record species of Gypsophila L. in Iraq
...Show More Authors

G. tuberculosa is a newly recorded species from the Caryophyllaceae family for Iraqi flora, collected from the Arbil district from May to August. Morphological descriptions with macro and micro features illustrated with plates and dimensions, the species is related to G. pallida and distinguished from calyx properties, especially the presence of large prominent druses crystals. Keywords: Caryophyllaceae, Gypsophila, Iraq, New record, pallida.

View Publication
Crossref (1)
Scopus Crossref
Publication Date
Thu Sep 01 2016
Journal Name
Journal Of Engineering
Evaluation of Maintenance Management in Iraqi Governmental Buildings
...Show More Authors

Impact of buildings in Iraq and other countries on the environment is obvious; this problem began to take scientific and humanitarian dimensions in order to reduce and eliminate this problem. This impact can be seen through the energy, water and raw materials consumed for the establishment, operation and maintenance of these buildings, as well as the emissions of hazardous gases and generations of solid wastes.

This work was conducted to assess the current maintenance managerial practice for the governmental buildings to stand on the main obstacle and extrapolation of measures by means of interviews with experts to determine the effective factors and closed questionnaire to state the features and the need for new

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 01 2022
Journal Name
Journal Of Engineering
Evaluation of Elaj Irrigation Project in Babil Governorate
...Show More Authors

Climate change causes water shortage (water scarcity) in addition to the dams built by neighboring countries, which caused a lack of Iraq's water share. Therefore, evaluating the irrigation system requires considering its suitability, adequacy, and efficiency. Irrigation is considered adequate when it maintains water availability within the root zone, and if the amount to be added is determined, irrigation efficiency becomes possible by avoiding water loss. Babil Governorate is considered one of the agricultural governorates in the country that depends on its irrigation from Shatt Al-Hilla. The study area is the Elaj project. Three fields were selected for the project (B1, B2, and B3). These fields are lo

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Mon May 01 2023
Journal Name
Latin American Journal Of Pharmacy
Irrational Use of Antibiotics in Iraqi Public Hospitals
...Show More Authors

Scopus (4)
Scopus