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The contribution of the tax authorities to increase the tax revenues: An applied research on a sample of the supporting bodies in the health sector for the period 1998-2008
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the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.

The research data have been collected from some supportive entities to the tax work of the health sector through the statistics of their registered taxpayers as well as, the statistics of the taxpayers that are registered at the GCT to observe the difference between those statistics. The research is based on a primary hypothesis that suggests that there is a strong relationship between the effectiveness of the role of the supportive entities and the expansion in the determination of the tax bases of the taxpayers, and in turn, increasing the collected tax revenue.

In general, the results indicated that there is a weakness in the response of the supportive entities of the tax work and consequently weak cooperation with GCT. This matter has negatively reflected on the process of obtaining information that contributes in determining the tax base of the taxpayers and a reduction in tax revenue.

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Publication Date
Mon Dec 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A MULTIVARIATE MORPHOMETRIC ANALYSIS OF THE GENUS LOTUS L., 1753 (FABACEAE, LOTEAE) FROM EGYPT
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This study aims at examining and confirming the patterns of phenetic relationships and the levels of variations within and among the species of Lotus L., 1753 in Egypt by using morphometric analysis techniques. We have evaluated 24 morphological characters from about 300 herbarium specimens representing 19 species of Lotus that are currently recognized. Based on numerical analyses of macromorphological characters (cluster analysis, principal coordinate analysis and principal component analysis), 19 species of Lotus were recognized from Egypt. These species were clustered in six species-specific groups: (I) Lotus halophilus Boiss. & Spruner, L. angustissimus L., L. glinoides Delile and L. schimperi Steud. ex Boiss., (II) Lotus glaber

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Publication Date
Tue Apr 30 2024
Journal Name
Iraqi Journal Of Science
Adsorption of the Color Pollutant onto NiO Nanoparticles Prepared by a New Green Method
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Green synthesis methods have emerged as favorable techniques for the synthesis of nano-oxides due to their simplicity, cost-effectiveness, eco-friendliness, and non-toxicity. In this study, Nickel oxide nanoparticles (NiO-NPs) were synthesized using the aqueous extract of Laurus nobilis leaves as a natural capping agent. The synthesized NiO-NPs were employed as an adsorbent for the removal of Biebrich Scarlet (BS) dye from aqueous solution using adsorption technique. Comprehensive characterization of NiO-NPs was performed using various techniques such as atomic force microscopy (AFM), Fourier transform infrared (FTIR), X-ray diffraction (XRD), Brunauer-Emmett and Teller (BET) analysis, and scanning electron microscopy (SEM). Additionally, o

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Publication Date
Sat Oct 01 2022
Journal Name
Journal Of Engineering
Parameters Affecting the Strength and Behavior of RC Dapped-End Beams: A Numerical Study
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The finite element method has been used in this paper to investigate the behavior of precast reinforced concrete dapped-ends beams (DEBs) numerically. A parametric investigation was performed on an experimental specimen tested by a previous researcher to show the effect of numerous parameters on the strength and behavior of RC dapped-end beams. Reinforcement details and steel arrangement, the influence of concrete compressive strength, the effect of inclined load, and the effect of support settlement on the strength of dapped-ends beams are examples of such parameters. The results revealed that the dapped-end reinforcement arrangement greatly affects the behavior of dapped end beam. The failure load decreases by 25% when

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Publication Date
Thu Jun 01 2023
Journal Name
مجلة اداب المستنصرية
The Concept of dialogue, it's importance, it's goals and it's character A descriptive Study
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Dialogue is one of the most important means of calling to the Creator, as it is one of the scientific and verbal activities carried out by a group of interlocutors to present ideas they believe in, and evidence and proofs that express their views and demonstrate the reason for their belief in them, In order to arrive at the truth or a radical solution to a specific problem, so the interlocutor should pay attention to this science, study it and its etiquette, because the purposeful dialogue requires that the funniest of them be the most knowledgeable and knowledgeable about the axis of the hadith, and the funniest must also be able to be convinced of the rule of difference of opinion that does not spoil the issue of friendly They must also c

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
A 980nm Diode Laser Clot Formation of the Rabbit’s Dental Sockets after Teeth Extraction
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The aim of this research work is to evaluate the use of 980 nm diode laser in clotting the blood
in the bone socket after tooth extraction. The objective is to prevent possible clot dislodgement which is
a defect that may lead to possible infection. A number of rabbits were irradiated using 980nm CW mode
diode laser, 0.86W power output for 9s and 15s exposure time. The irradiated groups were studied
histopathologically in comparison with a control group. Results showed that laser photothermal
coagulation was of benefit in minimizing the possibility of the incidence of postoperative complications.
The formation of the clot reduces the possibility of bleeding and infection.

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Publication Date
Wed Nov 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The antibacterial evaluation of dandelion extracts as root canal irrigating solutions (A comparative study)
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Background: Irrigation has a central role in endodontic treatment. Several irrigating solutions have the antimicrobial activity and actively kill bacteria and yeasts when introduced in direct contact with the microorganisms. The purpose of this study was to evaluate the antimicrobial effectiveness of Dandelion (Taraxacum officinale) root and leaf extracts as possible irrigant solutions, used during endodontic treatments, and both were compared to Sodium hypochlorite, Propolis and Ethyl alcohol. Materials and Method: Forty seven human extracted single rooted teeth were selected. The teeth were decoronated using a diamond disk to have a length of 15 mm ±1 mm and they were instrumented using the hybrid technique. All roots were sterilized

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Publication Date
Tue Dec 01 2009
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A NEW SPECIES OF THE GENUS POLLENIA ROB.-DESVOIDY, 1830 (DIPTERA : CALLIPHORIDAE) FROM IRAQ
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This research includes a detailed morphological description of the Pollenia mesopotamica sp. nov. in Iraq. Locality, host plant and data of collection were given.

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
PROMOTE HUMAN RIGHTS IN CONSUMER PROTECTION AGAINST ENVIRONMENTAL, HEALTH, LEGAL, ADMINISTRATIVE AND CORRUPTION: PROMOTE HUMAN RIGHTS IN CONSUMER PROTECTION AGAINST ENVIRONMENTAL, HEALTH, LEGAL, ADMINISTRATIVE AND CORRUPTION
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Consumer protection requires seeking one official entity to accomplish its tasks. The large number of devices control and implementation in it, return to several ministries, and executive bodies lose coordination and cooperation, and unite efforts to eliminate the types of fraud and control the quality of production within the approved standards. This is in addition to the seriousness of the existence of administrative and legal corruption which hinders the role of inspection committees and representatives of official bodies with the relationship and prevents them from carrying out their duties entrusted to them or presenting them with administrative complications to thwart their duties in consumer protection. This is despite the

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Publication Date
Mon May 20 2019
Journal Name
Journal Of Planner And Development
THE EVALUATION OF PUBLIC SERVICES IN BAQUBAH CITY BY USING REMOTE SENSING & GIS TECHNIQUES
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Baqubah city has grown extremely rapidly. The rate of growth exceeds the growth of services that must grow side by side with the growth of population. There are natural features that affect the growth of Baqubah city such as Dieyala river, Alssariya river, in addition to agricultural areas .All these natural features affect the growth of Baqubah city in the running form being seen . In this research the remote sensing and geographic information system (GIS) techniques are used for monitoring urban expansion and forecasting the probable axes to the growth of the city, and found that the probability of Baqubah growth to east is preferred due to Baqubah growth to the east would never interfere with natural features. Also in this res

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Publication Date
Thu Mar 21 2024
Journal Name
Egyptian Journal Of Medical Human Genetics
Low heterozygosity for rs3811050, a 5 prime untranslated region variant of the gene encoding interleukin-38 (IL1F10), is associated with a reduced risk of systemic lupus erythematosus
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Abstract<sec> <title>Background

Interleukin-38 (IL-38), an inflammatory cytokine discovered in recent years, has been implicated in the pathogenesis of systemic lupus erythematosus (SLE). IL-38 is encoded by the IL1F10 (interleukin 1 family member 10) gene. Genetic variants of this gene have been associated with susceptibility to a number of autoimmune and inflammatory diseases, while their association with SLE risk has not been explored. In this case–control study, two novel variants of the 5 prime untranslated region (5′UTR) of the IL1F10 gene, rs3811050 C/T and rs3811051 T/G, were investigated

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