Preferred Language
Articles
/
jpgiafs-60
The tax planning and its effect on the investment: On sample of Iraqi Contribution Company
...Show More Authors

The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in  the economic  activities  or establishing  new economic  structures  and consequently  led  to increase   the tax? The hypothesis of the current study  has indicated that the  tax planning  practiced by the  Iraqi contribution   contribute  into  encouraging  the  investment  and new projects .  The research aims toexplain the concept of the tax planning   and its strategicimportance, and to what   extent   it depicts policies of expansion in investment.  The research has concluded  set of conclusions  , most importantly,  the Iraqi  companies   have agreed that  the tax  availability that could be obtained  through  the tax planning   has been considered   a factor  for attracting  the  investment  through  paying attention to  the nature of  the monetary  availabilities. As a result, the investment  is considered  as a main factor  in defying  the  state's  economic center  in the short-term an the main reason of the economic growth  lies in  creating  jobs opportunities  and production increase , technology   development and  exports expansion . Along withthe currencies ' entry. Thus, all these factors reflect positively on the companies ' contribution into the economy growth and taxplanning increase.  Most important recommendations  lie in the contribution of Iraqi companies  to pay attention on  the tax planning  for  reducing  the tax regulations  based on laws  and achieving   more  profits   and monetary availability to be used  in  fields of expansion  and to open  specialized companies  or   branches  in and outside the country  as to secure  its work  continuation and competition.            

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jun 27 2018
Journal Name
Iraqi Journal Of Science
Proposed Method of Air Traffic Routing in Dynamic Environment Usiing Modifed rrt With Collision Avoid Nace
...Show More Authors

     In the current Airlines Air Traffic Management (ATM), the Air Traffic Control Operators (ATCO), with the Air Traffic Control systems (ATC), operate air traffic paths with a small number of fixed routes. Problems of fixed routes appear such that even when they reduce the chance for conflict, they also produce flight paths plans that do not reduce flight time or fuel usage. In nowadays Airlines are heavily overloaded and anxious to minimize the aircrafts fuel usage costs, increase airplanes, and optimize the paths or the flight routes in order to find the most optimal suitable flight paths. This paper presents a new path planning method that deal with such problem effectively, the idea was to produce flights routes

... Show More
View Publication Preview PDF
Publication Date
Sat May 08 2021
Journal Name
Iraqi Journal Of Science
Oscillatory Flow MHD of Jeffrey Fluid with Temperature-Dependent Viscosity (TDV) in a Saturated Porous Channel
...Show More Authors

In this research, we studied the impact of Magnetohydrodynamic (MHD) on Jeffrey fluid with porous channel saturated with temperature-dependent viscosity (TDV). It is obtained on the movement of fluid flow equations by using the method of perturbation technique in terms of number Weissenberg ( ) to get clear formulas for the field of velocity. All the solutions of physical parameters of the Reynolds number , Magnetic parameter , Darcy parameter , Peclet number  and are discussed under the different values, as shown in the plots.

View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Modified Organic Method for Preparation of Ibuprofen Microcapsules As a Sustained Release Solid Dosage Form
...Show More Authors

ABSTRACT:
Microencapsulation is used to modify and retard drug release as well as to overcome the unpleasant effect
(gastrointestinal disturbances) which are associated with repeated and overdose of ibuprofen per day.
So that, a newly developed method of microencapsulation was utilized (a modified organic method) through a
modification of aqueous colloidal polymer dispersion method using ethylcellulose and sodium alginate coating materials to
prepare a sustained release ibuprofen microcapsules.
The effect of core : wall ratio on the percent yield and encapsulation efficiency of prepared microcapsules was low, whereas
, the release of drug from prepared microcapsules was affected by core: wall ratio ,proportion of coa

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Bioresource Technology Reports
Biosynthesis of polyhydroxyalkanoate (PHA) by a newly isolated strain Bacillus tequilensis ARY86 using inexpensive carbon source
...Show More Authors

View Publication
Scopus (10)
Crossref (5)
Scopus Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Optik
High-purity narrow emission line display of titanium dioxide nanoparticles in laser dyes as random gains
...Show More Authors

In this work, the dyes Rhodamine B and Coumarin 102 containing titanium dioxide nanoparticles were used as scattering centers to fabricate a random gain medium. The laser dye was dissolved in hexanol and methanol solvent respectively. The titanium dioxide nanoparticles were synthesized by DC reaction magnetron spraying technique. The random-gain medium was made by adding 2.5 mg of titanium dioxide nanoparticles to Rhodamine and coumarin 102 dyes by coating the glass cell with two-sided titanium dioxide with high spectral efficiency and low production cost. A narrow line optical emission was detected at 565 nm for Rhodamine B and 534 nm for coumarin 102, where it was found that rhodamine B dye has FWHM 8 nm and coumarin dye 102 has FWHM 9 nm

... Show More
View Publication
Scopus (9)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Significance of Salivary miRNA 21 Determined by Real Time PCR in Patients with Squamous Cell Carcinoma
...Show More Authors

Background: Salivary biomarkers, a non-invasive alternative method to serum and tissue based biomarkers and it is consider as an effective modality for early diagnosis. Salivary microRNA 21, a nucleotide biomarker, was reported to increase in patients with oral squamous cell carcinoma. This study was conducted to measure the fold change of microRNA 21 in stimulated saliva and to study its association with smoking and occurrence of oral squamous cell carcinoma. Materials and methods: A 20 patients with oral squamous cell carcinoma who used to be smokers was included in addition to 40 control subjects (20 smokers and 20 non- smokers health looking subjects). Stimulated saliva was collected under standardized condition. Salivary microRNA 21 wa

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Jan 08 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Recurrence Rate of Pleomorphic Adenoma in Minor Salivary Glands After Surgical Excision: A Retrospective Clinical Study
...Show More Authors

Background: Pleomorphic adenoma of the minor salivary gland is a rare benign tumor. It commonly occurs in the hard and soft palates. Treatment by surgical excision achieved success in improving the patient’s health. Objective: To evaluate the recurrence rate after surgical treatment of pleomorphic adenoma in minor salivary glands. Methods: This retrospective study included patients who attended the Maxillofacial Surgery Unit in Ghazi Al-Hariri Hospital, Baghdad, from 2019 to 2021, complaining of soft tissue lumps involving the soft and hard palate, buccal mucosa, and upper lip. After the provisional diagnosis of these lesions, a total surgical excision of the tumor with a safe margin of 1 mm was performed, and the biopsy was sent for hist

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
CATHODIC PROTECTION OF CARBON STEEL IN 0.1N NaCl SOLUTION UNDER FLOW CONDITIONS USING ROTATING CYLINDER ELECTRODE
...Show More Authors

The effect of applied current on protection of carbon steel in 0.1N NaCl solution (pH=7) was investigated under flow conditions (0-0.262 m/s) for a range of temperatures (35-55°C) using rotating cylinder electrode. Various values of currents were applied to protect steel from corrosion, these were Iapp.=Icorr., Iapp.=2Icorr. and Iapp.=2.4Icorr. under stationary and flow conditions. Corrosion current was measured by weight loss method. The variation of protection potential with time and rotation velocity at various applied currents was assessed. It is found that the corrosion rate of carbon steel increases with rotation velocity and
has unstable trend with temperature. The protection current required varies with temperature and it inc

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
DC Sputtering Deposition of Copper Oxide Thin Films Doped with Carbon for Efficient Solar Selective Absorbers
...Show More Authors

      In this work, carbon-doped copper oxide thin films were deposited by the reactive DC sputtering method for use as selective absorbents. The properties of the DC discharge plasma were studied, using the emission spectrum, in the presence of pure argon and by mixing it with oxygen once and carbon dioxide again to know the effect of adding these gases on the properties of the resulting plasma used in the deposition of films. The structural properties of the deposited thin films prepared with different flow ratio of carbon dioxide gas were studied using x-ray diffraction. To examine the selective absorber coatings, the reflectance within the UV-Vis spectrum was measured to calculate the percentage of energy absorbed by solar radia

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Mon Mar 29 2021
Journal Name
Journal Of Engineering
Numerical Simulation of Water Distribution with Uptake Root in Drip Irrigation using Different Soil Hydraulic Models
...Show More Authors

Surface drip irrigation is one of the most conservative irrigation techniques that help control providing water directly on the soil through the emitters. It can supply fertilizer and providing water directly to plant roots by drippers. One of the essential needs for trickle irrigation nowadays is to obtain more knowledge about the moisture pattern under the trickling source for various types of soil with various discharge levels with trickle irrigation. Simulation numerical using HYDRUS-2D software, version 2.04 was used to estimate an equation for the wetted area from a single surface drip irrigation in unsaturated soil is taking into account water uptake by roots. In this paper, using two soil types were used, namely

... Show More
View Publication Preview PDF
Crossref