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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 Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Relative intensity distribution in the rotational structure for B1Σ+- A1Π and B1Σ+- X1Σ+ electronic systems of BeO molecule
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Theoretical spectroscopic study of  Beryllium Oxide has been carried out, Boltzmann distribution of P, Q and R branches in the range of (0<J<13) at temperature 4200K for (0-0) band for electronic transitions B1Σ+-A1Π and B1Σ-X1Σ. The Boltzmann distribution of these branches has a maximum values at equal J approximately while the values of relative population are different. For the B1Σ+- X1Σ+ transition the branch's lines extend towards lower wavenumber. This is because (Bv'-Bv") value is negative, i.e  Bv'< Bv" For B1Σ+-A1Π

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Publication Date
Fri Jan 01 2021
Journal Name
Desalination And Water Treatment
Microwave induced activated carbon for the removal of metal ions in fixed-bed column study: modelling and mechanisms
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Publication Date
Thu Jun 20 2030
Journal Name
Al-kindy College Medical Journal
The Functional Results of Surgical Percutaneous Joystick Reduction Therapy for Isolated Severely Angulated Radial Neck Fracture in Children
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Background: Radial neck fractures in children account for 5 to 10% of all elbow fractures in children. They are extra-articular fractures of the radius proximal to the bicipital tuberosity. The physis is typically involved as a Salter-Harris I or II pattern. Alternatively, the fracture sometimes is extraphyseal, through the metaphysis. In children there is considerable potential for remodeling after these fractures. Up to 30° of radial head tilt and up to 3 mm of transverse displacement are acceptable. Many modalities of treatment are available regarding Surgical &Non-Surgical treatments. Objectives: To evaluate the functional outcome after surgical percutaneous joystick reduction therapy of severely angulated radial neck fracture i

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Publication Date
Tue Jan 01 2019
Journal Name
Marine And Petroleum Geology
Geophysical evidence for structurally-controlled, authigenic carbonate cementation in the Laminaria High, Bonaparte basin, Northwest Shelf of Australia
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Publication Date
Wed Jun 06 2001
Journal Name
المجلة العراقية للعلوم الاحصائية
Suggest formulas for estimating carry-over effects in two-period changeover design
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This research aims to suggest formulas to estimate carry-over effects with two-period change-over design, and then, all other effects in the analysis of variance of this design, and find the efficiency of the two-period change-over design relative to another design (say, completely randomized design).

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Publication Date
Thu Jun 08 2023
Journal Name
Iraqi Journal Of Laser
PDF Lab-On-a-Chip an integrated microfluidic device sensitive low-Cost, and Rapid with a syringe pump for Analysis of Ibuprofen
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Abstract: Microfluidic devices present unique advantages for the development of efficient drug assay and screening. The microfluidic platforms might offer a more rapid and cost-effective alternative. Fluids are confined in devices that have a significant dimension on the micrometer scale. Due to this extreme confinement, the volumes used for drug assays are tiny (milliliters to femtoliters).

 In this research, a microfluidic chip consists of micro-channels carved on substrate materials built by using Acrylic (Polymethyl Methacrylate, PMMA) chip was designed using a Carbon Dioxide (CO2) laser machine. The CO2 parameters have influence on the width, depth, roughness of the chip. In order to have regular

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Publication Date
Thu Oct 15 2015
Journal Name
Al Mustansyriah Journal Of Science
Comparison between (ARIMA) and (ANNs) models for estimating the relative humidity for Baghdad city
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The aim of the research is to study the comparison between (ARIMA) Auto Regressive Integrated Moving Average and(ANNs) Artificial Neural Networks models and to select the best one for prediction the monthly relative humidity values depending upon the standard errors between estimated and observe values . It has been noted that both can be used for estimation and the best on among is (ANNs) as the values (MAE,RMSE, R2) is )0.036816,0.0466,0.91) respectively for the best formula for model (ARIMA) (6,0,2)(6,0,1) whereas the values of estimates relative to model (ANNs) for the best formula (5,5,1) is (0.0109, 0.0139 ,0.991) respectively. so that model (ANNs) is superior than (ARIMA) in a such evaluation.

Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Some Estimation methods for the two models SPSEM and SPSAR for spatially dependent data
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ABSTRUCT

In This Paper, some semi- parametric spatial models were estimated, these models are, the semi – parametric spatial error model (SPSEM), which suffer from the problem of spatial errors dependence, and the semi – parametric spatial auto regressive model (SPSAR). Where the method of maximum likelihood was used in estimating the parameter of spatial error          ( λ ) in the model (SPSEM), estimated  the parameter of spatial dependence ( ρ ) in the model ( SPSAR ), and using the non-parametric method in estimating the smoothing function m(x) for these two models, these non-parametric methods are; the local linear estimator (LLE) which require finding the smoo

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
THE MORPHOLOGICAL CHANGE IN SUNFLOWER PLANT UNDER HARDENING CONDITIONS TO DROUGHT TOLERANCE . I. PLANT HEIGHT AND STEM DIAMETER
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The objective of the work was to study the changes in height and stem diameter of sunflower plants during growth stages under hardening conditions to drought tolerance. Field experiments were carried out during the spring season of 2000 and2001. Agricultural practices were made according to recommendations.Asplit-split plots design was used with three replications.The main plots included irrigation treatments:irrigation to100%(full irrigation),75and50%of available water.The sub plots were the cultivars Euroflor and Flame.The sub-sub plots represented four seed soaking treatments:Control(unsoaking), soaking in water ,Paclobutrazol solution(250ppm),and Pix solution(500ppm). The soaking continued for 24 hours then seeds were dried at room

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Publication Date
Sun Jan 01 2012
Journal Name
Iraqi Journal Of Physics
Using remote sensing techniques to monitoring and evaluate the water cover in AL_Razzaza lake: Iraq at deferent periods
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Multi-spectral satellite images of the Landsat satellite by the tow sensitive Thematic Mapper (TM) and Thematic Mapper Enhancement (ETM+), which covered the study area located south east of Iraq. In this research; used the sixth thermal spectral band (Thermal Band) for study the water cover in the AlRazzaza Lake located within the province of Karbala. We intended to study the cover a case of the study area, used satellite images showing the status of region during the period from 1990 to 2001 and 2007. From this study we conclude that cover the water of the study area change in sequence case to decrease during these years.

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