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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 Apr 15 2013
Journal Name
Eng. & Tech. Journal,
Assessment the Impact of Different Hydrated Lime Addition Methods on Fatigue Life Characteristic
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The purpose of this study is to evaluate the effect of hydrated lime addition methods as filler replacement on fatigue performance of Hot Mix Asphalt (HMA). Three types of addition methods of hydrated lime were introduced namely dry HL on dry aggregate and saturated surface aggregate above 3% and slurry HL on dry aggregate, ordinary Lime stone powder was reduced by three HL percentage (1.0, 2.0 and 3.0 %). The effect of different methods were investigated on the fatigue properties of HMA using, third-point flexural fatigue bending Test. Pneumatic Repeated Load System (PRLS) was carried out to establish the effect of hydrated lime on the fatigue failure criteria and to select the proper hydrated lime application methods on fatigue behavior o

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Publication Date
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
Study the effect of Lysostaphin, on methicillin resistant Staphylococcus aureus( MRSA) biofilm formation
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This study included collection of 100 specimens from patients in AL-Kindy Teaching Hospital and teaching laboratories of Medical City Hospitals in Baghdad during the period from August to December 2012 ,these specimens differed in their sources which included 19 nasal swab, 16 wound swab,27 burn swab, 7 pus, 15 sputum, 10 corneal swab and 6 urine . Only 38 (38%) isolates was identified as Staphylococcus. In this study, 29 isolates (76.3%) were coagulase-positive (COPS), while only 9 isolates(23.6%) were coagulase negative (CONS), from total 38 isolates of Staphylococci.
The distribution of Methicillin resistance among Staphylococcus spp. was investigated by disc diffusion method. In this study, 21 isolates (55.26%) showed resistant to

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Fe2O3 Nanoparticles Dust on the D.C Plasma Characteristics with Mirror Magnetron
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     In this paper, the effect of iron oxide nanoparticles dust (Fe2O3 NPs) on the parameters of DC electric discharge plasma under vacuum in argon gas was studied with the presence of a mirror magnetron behind the electrodes (cathode and anode) at constant pressure and with different amounts of Fe2O3 nanoparticles. Calculations presented a reduction of the plasma emission intensity with the NPs content. Both the plasma density (calculated by Stark's broadening method) and the mean electron temperature (calculated using Boltzmann's equation) decreased with increasing the Fe2O3 nanoparticles dust content, which indicates clearly the effect of dust density on restricting

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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Effect of Organic / Inorganic Gate Materials on the Organic Field-Effect Transistors Performance
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The choice of gate dielectric materials is fundamental for organic field effect transistors (OFET), integrated circuits, and several electronic applications. The operation of the OFET depends on two essential parameters: the insulation between the semiconductor layer and the gate electrode and the capacitance of the insulator. In this work, the electrical behavior of a pentacene-based OFET with a top contact / bottom gate was studied. Organic polyvinyl alcohol (PVA) and inorganic hafnium oxide (HfO2) were chosen as gate dielectric materials to lower the operation voltage to achieve the next generation of electronic applications. In this study, the performance of the OFET was studied using monolayer and bilayer gate insulators.

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Mercuric Exposure on Oxidative Stress and Enzymatic Antioxidant Defense System
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 Throughout the centuries, several incidents of mercury toxicity have been reported. Mercury is found in many industries such as battery, thermometer and barometer manufacturing, in the agricultural industry is used in fungicides and in medicine, mercury is used in dental amalgams. An important mechanism involved in cellular injury is induced by exposure to different forms of mercury involves in the induction of oxidative stress.      This study was conducted on non-smoker, male working in a chloroalkali plant for different periods, all workers were not suffering from chronic disease. Healthy non-smoker males that are not exposed, matched age were used as controls(C), workers aged (22-61) years, they were di

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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Study of Reactivity Effect on Reactor Power by Using the Neutronic- Thermohydrolic Coupling
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The study deals with reactivity insertion linear and non linear and/or Ramp reactivity expressed as a polynomial in time in the presence of two Feedback mechanisms, using the neutronic-thermohydraulic coupling in order to predict the neutron behavior as a function of time in terms of reactor power. Also, a comparative study has been achieved in the case of the presence of the feedback mechanisms. Insertion of Ramp reactivities in terms of polynomial in time to study the behavior of power and reactivity as a function of time in the presence of two feedback mechanisms (fuel and coolant) has been carried out and the results are displayed as plots, and showed this results corresponding with international results. The present study shows t

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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Effect of Organic / Inorganic Gate Materials on the Organic Field-Effect Transistors Performance
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The choice of gate dielectric materials is fundamental for organic field effect transistors (OFET), integrated circuits, and several electronic applications. The operation of the OFET depends on two essential parameters: the insulation between the semiconductor layer and the gate electrode and the capacitance of the insulator. In this work, the electrical behavior of a pentacene-based OFET with a top contact / bottom gate was studied. Organic polyvinyl alcohol (PVA) and inorganic hafnium oxide (HfO2) were chosen as gate dielectric materials to lower the operation voltage to achieve the next generation of electronic applications. In this study, the performance of the OFET was studied using monolayer and bilayer gate insulators. To mo

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Crossref
Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
Investigate The Different Effect Of Nicotine On H460 And H441 Lung Cells Viability
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Background: Nicotine is the foremost chemical constituent responsible for addiction in tobacco products, in the non-ionized condition can be easily absorbed via epithelial tissue of the lung, the mouth, the nose  and across the skin

Objective:The study examines the harmful effect of   the nicotine which is an important component of cigarette in vitro.

Type of the study: Cross-sectional study.

Methods: Examines the harmful effect of   the nicotine which is an important component of cigarette in vitro by using two types of lung cancer cell lines (H460 TP53+/+, H441 TP53-/-).

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Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
Dependence of the Hall Mobility and Carrier Concentration on Thickness and Annealing Temperature
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Hall effect measurements have been made on a-As2Te3 thin films different thickness film in the range (200-350) nm. The Hall mobility in a-As2Te3 thin films decreases with increasing annealing temperature but the carrier concentration increases. When increasing the film thickness increases the Hall mobility decreases, while the carrier concentration increases.

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Publication Date
Sun Jan 01 2023
Journal Name
Physical Mesomechanics Of Condensed Matter: Physical Principles Of Multiscale Structure Formation And The Mechanisms Of Nonlinear Behavior: Meso2022
Effect of L-cysteine capping the CdSe, CdSe:CdS on structural and morphological properties
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