Preferred Language
Articles
/
jpgiafs-810
Central Bank control of external transfers and its impact on the tax information system: Applied research in the General Authority for Taxes
...Show More Authors

Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information system linking the General Tax Authority with the Central Bank, through which the General Authority for Taxes is provided with all the external remittance information allocated for import through the currency window. The parties accepted the guilty person in order to reduce the phenomenon of tax evasion and the phenomenon of foreign currency smuggling.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 13 2022
Journal Name
Emergent Materials
Spectroscopic characteristics of highly pure metal oxide nanostructures prepared by DC reactive magnetron sputtering technique
...Show More Authors

In this work, metal oxide nanostructures, mainly copper oxide (CuO), nickel oxide (NiO), titanium dioxide (TiO2), and multilayer structure, were synthesized by the DC reactive magnetron sputtering technique. The effect of deposition time on the spectroscopic characteristics, as well as on the nanoparticle size, was determined. A long deposition time allows more metal atoms sputtered from the target to bond to oxygen atoms and form CuO, NiO, or TiO2 molecules deposited as thin films on glass substrates. The structural characteristics of the final samples showed high structural purity as no other compounds than CuO, NiO, and TiO2 were found in the final samples. Also, the prepared multilayer structures did not show new compounds other than th

... Show More
View Publication
Scopus (25)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Adsorption of Levofloxacine Antibacterial from Contaminated Water by Non – Conventional Low Cost Natural Waste Materials
...Show More Authors

An experimental study was conducted with low cost natural waste adsorbent materials, barley husks and eggshells, for the removal of Levofloxacine (LEVX) antibacterial from synthetic waste water. Batch sorption tests were conducted to study their isothermal adsorption capacity and compared with conventional activated carbon which were, activated carbon > barley husks > eggshells with removal efficiencies 74, 71 and 42 % with adsorbents doses of 5, 5 and 50 g/L of activated carbon, barley husks, and eggshells respectively. The equilibrium sorption isotherms had been analyzed by Langmuir, Freundlich, and Sips models, and their parameters were evaluated. The experimental data were correlated well with the Langmuir model which gives the

... Show More
View Publication Preview PDF
Crossref (12)
Crossref
Publication Date
Tue Jan 19 2021
Journal Name
Archives Of Civil And Mechanical Engineering
Push-out test of steel–concrete–steel composite sections with various core materials: behavioural study
...Show More Authors

Steel–concrete–steel (SCS) structural systems have economic and structural advantages over traditional reinforced concrete; thus, they have been widely used. The performance of concrete made from recycled rubber aggregate from scrap tires has been evaluated since the early 1990s. The use of rubberized concrete in structural construction remains necessary because of its high impact resistance, increases ductility, and produces a lightweight concrete; therefore, it adds such important properties to SCS members. In this research, the use of different concrete core materials in SCS was examined. Twelve SCS specimens were subjected to push-out monotonic loading for inspecting their mechanical performance. One specimen was constructed from co

... Show More
View Publication
Scopus (31)
Crossref (30)
Scopus Clarivate Crossref
Publication Date
Mon Dec 01 2025
Journal Name
Case Studies In Construction Materials
Optimized stress-strain modeling of eco-friendly fiber-reinforced concrete members using meta-heuristic algorithms
...Show More Authors

Eco-friendly concrete is produced using the waste of many industries. It reduces the fears concerning energy utilization, raw materials, and mass-produced cost of common concrete. Several stress-strain models documented in the literature can be utilized to estimate the ultimate strength of concrete components reinforced with fibers. Unfortunately, there is a lack of data on how non-metallic fibers, such as polypropylene (PP), affect the properties of concrete, especially eco-friendly concrete. This study presents a novel approach to modeling the stress-strain behavior of eco-friendly polypropylene fiber-reinforced concrete (PFRC) using meta-heuristic particle swarm optimization (PSO) employing 26 PFRC various mixtures. The cement was partia

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Sat Apr 30 2022
Journal Name
Eastern-european Journal Of Enterprise Technologies
Improvement of noisy images filtered by bilateral process using a multi-scale context aggregation network
...Show More Authors

Deep learning has recently received a lot of attention as a feasible solution to a variety of artificial intelligence difficulties. Convolutional neural networks (CNNs) outperform other deep learning architectures in the application of object identification and recognition when compared to other machine learning methods. Speech recognition, pattern analysis, and image identification, all benefit from deep neural networks. When performing image operations on noisy images, such as fog removal or low light enhancement, image processing methods such as filtering or image enhancement are required. The study shows the effect of using Multi-scale deep learning Context Aggregation Network CAN on Bilateral Filtering Approximation (BFA) for d

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Wed Sep 24 2014
Journal Name
International Journal Of Environmental Science And Technology
Removal of copper ions from contaminated groundwater using waste foundry sand as permeable reactive barrier
...Show More Authors

Scopus (16)
Crossref (14)
Scopus Clarivate Crossref
Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
A Solution of Second Kind Volterra Integral Equations Using Third Order Non-Polynomial Spline Function
...Show More Authors

In this paper, third order non-polynomial spline function is used to solve 2nd kind Volterra integral equations. Numerical examples are presented to illustrate the applications of this method, and to compare the computed results with other known methods.

View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Fri Jun 01 2018
Journal Name
International Journal Of Health Sciences
Molecular assessment of some cardiovascular genetic risk factors among Iraqi patients with ischemic heart diseases
...Show More Authors

Abstract Objective: The underlying molecular basis of ischemic heart diseases (IHDs) has not yet been studied among Iraqi people. This study determined the frequency and types of some cardiovascular genetic risk factors among Iraqi patients with IHDs. Methods: This is a cross-sectional study recruiting 56 patients with acute IHD during a 2-month period excluding patients >50 years and patients with documented hyperlipidemia. Their ages ranged between 18 and 50 years; males were 54 and females were only 2. Peripheral blood samples were aspirated from all patients for troponin I and DNA testing. Molecular analysis to detect 12 common cardiovascular genetic risk factors using CVD StripAssay® (ViennaLab Diagnostics GmbH, Austria) was performed

... Show More
View Publication
Publication Date
Thu May 02 2024
Journal Name
Iraqi Journal Of Applied Physic
Photosensitivity of Nb2O5/Si Thin Films Produced via DC Reactive Sputtering at Different Substrate Temperatures
...Show More Authors

This study thoroughly investigates the potential of niobium oxide (Nb2O5) thin films as UV-A photodetectors. The films were precisely fabricated using dc reactive magnetron sputtering on Si(100) and quartz substrates, maintaining a consistent power output of 50W while varying substrate temperatures. The dominant presence of hexagonal crystal structure Nb2O5 in the films was confirmed. An increased particle diameter at 150°C substrate temperature and a reduced Nb content at higher substrate temperatures were revealed. A distinct band gap with high UV sensitivity at 350 nm was determined. Remarkably, films sputtered using 50W displayed the highest photosensitivity at 514.89%. These outstanding optoelectronic properties highlight Nb2O5 thin f

... Show More
Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Engineering
Removal of Methyl Orange from Aqueous Solutions by Adsorption Using Corn Leaves as Adsorbent Material
...Show More Authors

A comparative study was done on the adsorption of methyl orange dye (MO) using non-activated and activated corn leaves with hydrochloric acid as an adsorbent material. Scanning electron microscopy (SEM) and Fourier Transform Infrared spectroscopy (FTIR) were utilized to specify the properties of adsorbent material. The effect of several variables (pH, initial dye concentration, temperature, amount of adsorbent and contact time) on the removal efficiency was studied and the results indicated that the adsorption efficiency increases with the increase in the concentration of dye, adsorbent dosage and contact time, while inversely proportional to the increase in pH and temperature for both the treated and untreated corn leaves. The equi

... Show More
View Publication
Crossref (19)
Crossref