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
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Colorimetric Assay of Thiamine Hydrochloride in Pharmaceutical Preparations
...Show More Authors

            A simple, rapid, accurate and sensitive spectrophotometric method for the determination of thiaminehydrochloride has been developed. The method is based on the formation of the Schiff’s base between the primary amino group present in thiamine hydrochloride and aldehyde group present in the vanillin reagent to produce a yellow colored complex having maximum absorption at 390 nm. Beers law has obeaid over the concentration range of 2-28µg/mL, with molar absorptivity of 0.96x104L/mol.cm. The average recovery which is a measure of accuracy is 100±1.3% and the relative standard deviation (RSD) is less than1.5 .The present method is considered to be

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Fri Nov 01 2019
Journal Name
Journal Of Engineering
Demulsification of Water in Iraqi Crude Oil Emulsion
...Show More Authors

Formation of emulsions during oil production is a costly problem, and decreased water content in emulsions leads to increases productivity and reduces the potential for pipeline corrosion and equipment used. The chemical demulsification process of crude oil emulsions is one of the methods used for reducing water content. The demulsifier presence causes the film layer between water droplets and the crude oil emulsion that to become unstable, leading to the accelerated of water coalescence. This research was performed to study the performance of a chemical demulsifier Chimec2439 (commercial) a blend of non-ionic oil-soluble surfactants. The crude oils used in these experiments were Basrah and Kirkuk Iraqi crude oil. These

... Show More
View Publication Preview PDF
Crossref (7)
Crossref
Publication Date
Thu Jun 08 2023
Journal Name
Open Engineering
A review of rutting in asphalt concrete pavement
...Show More Authors

Undoubtedly, rutting in asphalt concrete pavement is considered a major dilemma in terms of pavement performance and safety faced by road users as well as the road authorities. Rutting is a bowl-shaped depression in the wheel paths that develop gradually with the increasing number of load applications. Heavy axle loadings besides the high pavement summer temperature enhance the problem of rutting. According to the AASHTO design equation for flexible pavements, a 1.1 in rut depth will reduce the present serviceability index of relatively new pavement, having no other distress, from 4.2 to 2.5. With this amount of drop in serviceability, the entire life of the pavement in effect has been lost. Therefore, it is crucial to look at the mechani

... Show More
View Publication
Scopus (21)
Crossref (17)
Scopus Clarivate Crossref
Publication Date
Tue Aug 01 2017
Journal Name
Veterinary World
Therapeutic uses of epicatechin in diabetes and cancer
...Show More Authors

View Publication Preview PDF
Scopus (90)
Crossref (82)
Scopus Crossref
Publication Date
Tue Sep 01 2020
Journal Name
Gene Reports
Efflux pumps of Gram-negative bacteria in brief
...Show More Authors

he development of multidrug resistance in Gram-negative bacteria is a major problem faced antimicrobial therapy and management of infectious diseases. Too many resistance mechanisms were developed since the antimicrobial agents were produced and actually used. The mechanisms involved in antimicrobial agents' resistance are, modifying enzymes, alteration of the target site of antimicrobials and prevention of antimicrobials accumulation inside the bacterial cells. The latest is accomplished by two mechanisms: alteration of outer membrane permeability and efflux pumps. Efflux pumps are either chromosomal or plasmid-encoded although chromosomal encoded efflux pumps are common in Gram-negative bacteria. Resistance nodulation division (RND) efflu

... Show More
View Publication
Scopus (31)
Crossref (25)
Scopus Clarivate Crossref
Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Proparyation of Low frequency microwave in dusty Plasma
...Show More Authors

The numerical simulation for the low frequency waves in dusty plasma has been studied. The studying was done by taking two special cases depending on the direction of the propagation of the wave:First, when the propagation is parallel to the magnetic field K//B,this mode is called acoustic mode.Second,when K B this mode is called cyclotron mode.In addition, every one of the two modes divided into two modes depending on the range of the frequency.The Coulomb coupling parameter was studied, with temperature T,density of the dust particles Nd ,and the charge of the particle Qd.The low frequency electrostatic waves in dusty grains were studied. Also, the properties of ion-acoustic waves and ion-cyclotron waves are shown to modify even through

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Radon concentrations in dwellings of Baghdad city- Iraq
...Show More Authors

In this study, radon concentrations were measured in dwellings at specified locations in Baghdad city using ionization chamber radon monitor (ALPHA GUARD PQ2000 PRO). The measurements were carried out at different locations of these dwellings (living rooms, bed rooms, bath rooms, and kitchens). The results of the survey showed that the overall minimum, maximum average and mean average radon concentrations in dwellings were 5.77±0.73 Bq/m3, 23.27±13.57 Bq/m3, and 10.67±4.14 Bq/m3 respectively. The lowest average radon was found in (Ameryia) city, while the highest average radon concentration was found in (Kadmiya) city. Also, the results showed that the highest average radon concentration was found in the kitchens, while the lowest ave

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Sensitivity of gold nanoparticles doped in porous silicon
...Show More Authors

In this work gold nanoparticles (AuNPs), were prepared. Chemical method (Seed-Growth) was used to prepare it, then doping AuNPs with porous silicon (PS), used silicon wafer p-type to produce (PS) the processes doping achieved by electrochemical etching, the solution etching consist of HF, ethanol and AuNPs suspension, the result UV-visible absorption for AuNPs suspension showed the single peak located at ~(530 – 521) nm that related to SPR, the single peak is confirmed that the NPs present in the suspension is spherical shape and non-aggregated. X-ray diffraction analysis indicated growth AuNPs with PS. compare the PS layer without AuNPs and with AuNPs doped for electrical properties and sensitivity properties we found AuNPs:PS is more

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Aug 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Estimation of Volumetric Mass Transfer Coefficient in Bioreactor
...Show More Authors

 

This study is concentrated to investigate the effects of aeration and stirring speed on the volumetric mass transfer coefficient (KLa). A dynamic technique was used in estimating KLa values in order to achieve the aim of this study.

This study was done in 10L bioreactor by using two medias:-

  1. Dionized water
  2. Xanthan solution (1 g /L)

Moreover, the research covered a comparison between the obtained values of KLa.

The Xanthan solution was used because of its higher viscosity in comparison with water. It behaves similarly to the cultivation medium when organisms are cultivated in a bioreactor. Growth of organisms in the reactor l

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 30 2019
Journal Name
Journal Of Engineering
Thermal Performance of Plastic Receiver in Solar Collector
...Show More Authors

A plastic tubes used as absorber of active flat plate solar collector (FPSC) for heating water were studied numerically and experimentally. The set-up is located in Babylon (republic of Iraq) 43.80 East longitude and 32.30 North latitude with titled of 450 toward the south direction.  The study involved three dimensions mathematical model for flat coil plastic absorber which solved by FLUENT-ANSYS-R.18 program. Experiments were conducted at outdoor conditions for clear days on January and February 2018 with various water volume flow rates namely (500, 750, 1000, 1250, and 1500 Liter per hour LPH) on each month for Reynolds number range of (1 x 104 to 5 x 104) th

... Show More
View Publication Preview PDF
Crossref (2)
Crossref