Preferred Language
Articles
/
jpgiafs-81
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
...Show More Authors

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.

Crossref
View Publication
Publication Date
Fri Jun 30 2023
Journal Name
نسق
Life skills necessary for the teaching profession among secondary school chemistry teachers
...Show More Authors

Preview PDF
Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
The Classical Continuous Optimal Control for Quaternary Nonlinear Parabolic Boundary Value Problems
...Show More Authors

In this paper, our purpose is to study the classical continuous optimal control (CCOC)  for quaternary nonlinear parabolic boundary value problems (QNLPBVPs). The existence and uniqueness theorem (EUTh) for the quaternary state vector solution (QSVS) of the weak form (WF) for the QNLPBVPs with a given quaternary classical continuous control vector (QCCCV) is stated and proved via the Galerkin Method (GM) and the first compactness theorem under suitable assumptions(ASSUMS). Furthermore, the continuity operator for the existence theorem of a QCCCV dominated by the QNLPBVPs is stated and proved under suitable conditions.

View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Interdisciplinary Mathematics
Studying the result involution graphs for HS and McL Leech lattice groups
...Show More Authors

Let G be a finite group, the result is the involution graph of G, which is an undirected simple graph denoted by the group G as the vertex set and x, y ∈ G adjacent if xy and (xy)2 = 1. In this article, we investigate certain properties of G, the Leech lattice groups HS and McL. The study involves calculating the diameter, the radius, and the girth of ΓGRI.

View Publication
Scopus (3)
Scopus Clarivate Crossref
Publication Date
Wed Nov 01 2023
Journal Name
Biocatalysis And Agricultural Biotechnology
Enhancing the prodigiosin pigment by adding Ag\TiO2 synergism for antibacterial activity
...Show More Authors

View Publication Preview PDF
Scopus (13)
Crossref (12)
Scopus Clarivate Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Evaluated the level density for proton induced nuclear resonances in (P+48Ti) reaction using different models
...Show More Authors

The experimental proton resonance data for the reaction P+48Ti have been used to calculate and evaluate the level density by employed the Gaussian Orthogonal Ensemble, GOE version of RMT, Constant Temperature, CT and Back Shifted Fermi Gas, BSFG models at certain spin-parity and at different proton energies. The results of GOE model are found in agreement with other, while the level density calculated using the BSFG Model showed less values with spin dependence more than parity, due the limitation in the parameters (level density parameter, a, Energy shift parameter, E1and spin cut off parameter, σc). Also, in the CT Model the level density results depend mainly on two parameters (T and ground state back shift energy, E0), which are app

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
Compare some wavelet estimators for parameters in the linear regression model with errors follows ARFIMA model.
...Show More Authors

The aim of this research is to estimate the parameters of the linear regression model with errors following ARFIMA model by using wavelet method depending on maximum likelihood and approaching general least square as well as ordinary least square. We use the estimators in practical application on real data, which were the monthly data of Inflation and Dollar exchange rate obtained from the (CSO) Central Statistical organization for the period from 1/2005 to 12/2015. The results proved that (WML) was the most reliable and efficient from the other estimators, also the results provide that the changing of fractional difference parameter (d) doesn’t effect on the results.

View Publication Preview PDF
Crossref
Publication Date
Tue Jul 30 2024
Journal Name
Iraqi Journal Of Science
N-Acetyl Cysteine-Cadmium Telluride NAC-CdTe QDs for Detecting the Damaged DNA in Cancerous Diseases
...Show More Authors

In this study water-soluble N-Acetyl Cysteine Capped-Cadmium Telluride QDs (NAC/CdTe nanocrystals) using N-acetyl cysteine as a stabilizer were prepared to investigate the utility of quantum dots (QDs) in distinguishing damaged DNA, (extracted from blood samples of leukaemia patients), from intact DNA (extracted from blood samples of healthy individuals) to be used for biosensing application. Based on the optical characterization of the prepared QDs, the XRD results revealed the formation of the NAC-CdTe-QDs with a grain size of 7.1nm. Whereas, the SEM test showed that the spherical size of the NAC-CdTe-QDs lies within 11~33nm. NAC-CdTe-QDs have superior PL emission properties at of 550nm and UV-Vis absorption peak at 300nm. The energy gap

... Show More
View Publication
Scopus Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Emotional Intelligence and Leadership Personality for Managers
...Show More Authors

The purpose of this research is to analyze the relationship between the emotional intelligence and the leadership personality of the managers . the research was tested at the college of administration and economics – university of Baghdad through applying it on a sample of (67) members and units of the college. a questionnaire was used as a major tool for collecting data and information . for the purpose of researching to conclusion, the research aimed to test two main hypotheses related to the correlation coefficient and the effect correlation between the two main variable of the research, some statistical techniques such as (the mean, student deviation, percentages, correlation coefficient spearman, simple regression) were us

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
The Dental Caries Experience in Relation to Salivary Flow Rate, SIgA and Mutans Streptococci Bacteria in Smoker and Non-Smoker Patients
...Show More Authors

Background: Dental caries is a localized, progressive destructive, largely irreversible microbial based disease of multifactorial nature; these factors include (host, microbes and food) they influence differently on the initiation and progression of dental caries. The aims of the study: was to evaluate the effect of smoking on salivary flow rate, secretory immunoglobulin (SIgA) level and viable count of mutans streptococci (M.S) bacteria in oral cavity and their relation to dental caries experience. Material and method: The samples were collected from 80 male students ranging in ages from 18-22 years old. Where they divided in to two groups, 40 non-smokers (control group) and 40 smokers (study group). Unstimulated salivary samples were c

... Show More
View Publication
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
CORRELATIONS OF POINT LOAD INDEX AND PULSE VELOCITY WITH THE UNIAXIAL COMPRESSIVE STRENGTH FOR ROCKS
...Show More Authors

Rock engineers widely use the uniaxial compressive strength (UCS) of rocks in designing
surface and underground structures. The procedure for measuring this rock strength has been
standardized by both the International Society for Rock Mechanics (ISRM) and American Society
for Testing and Materials (ASTM), Akram and Bakar(2007).
In this paper, an experimental study was performed to correlate of Point Load Index ( Is(50))
and Pulse Wave Velocity (Vp) to the Unconfined Compressive Strength (UCS) of Rocks. The effect
of several parameters was studied. Point load test, Unconfined Compressive Strength (UCS) and
Pulse Wave Velocity (Vp) were used for testing several rock samples with different diameters.
The predicted e

... Show More
View Publication Preview PDF
Crossref (10)
Crossref