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
Tue Dec 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study of the Performance of Batch Reactive Distillation Column
...Show More Authors

Batch reactive distillation was studied in packed bed column. Esterification of methanol with acetic acid to produce methyl acetate and water with homogenous sulfuric acid as a catalyst was considered. This system was chosen because the reaction is reversible and the boiling point of reactant and products are different.
The reaction was carried out with and without distillation column and shows that the reactive distillation is more efficient from the conventional process (reactor and then separation). The conversion of acetic acid and concentration of methyl acetate increase by (30.43% and 75.14%) respectively at the best condition (reflux ratio 2, feed mole ratio 2 and batch time 90 minute).
The influence of various parameters, s

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
THIAMINE – INDUCED FORMATION OF THE MONOPYRROLE MOIETY OF PRODIGIOSIN
...Show More Authors

Thiamine stimulates the production of a red pigment , which is chromatographically and spectrophotometrically identical to prodigiosin , by growing cultures of serratia marcescens mutant 9-3-3 . this mutant is blocked in the formation of 2- methyl -3- amyl pyrorol( MAP),the monopyrrole moiety of prodigiosin , but accumulates 4-methoxy-2, 2-bipyrrole -5- carboxaldehyde (MBC) and can couple this compound with( MAP) to form prodigiosin . Addition of thiamine caused production of( MAP) , and as little as 0.02 mg of thiamine / ml in peptone- glycerol medium stimulated production of measurable amounts of prodigiosin. Phosphate saltes and another type of peptone decreased the thiamine- induced formation of prodigiosin ,yeast extract and glyc

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Study of the Immunological Status of Iraqi Vitiligo Patients
...Show More Authors

Vitiligo is an acquired idiopathic skin disorder characterized by depigmented macules due to loss of cutaneous melanocytes. A potential role of the immune dysfunction has been suggested in vitiligo, so to test this hypothesis, certain cytokines (IL-17A and TNF-?) and immunoglobulins (IgM, IgG, IgA and total IgE) were investigated in all participants. The study included: 60 patients with age range between (6-55) year; 30(11 males and 19 females) were untreated and 30(12 males and 18 females) were treated with Narrow Band Ultraviolet-B (NB-UVB) and 30 (14 males and 16 females) apparently healthy control. Serum was separated and cytokines (IL-17A and TNF-?) and total immunoglobulin E (IgE) were detected by using Enzyme Linked Immunosorbent Ass

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Sat Aug 16 2025
Journal Name
Journal Of Baghdad College Of Economic Sciences University
توظيف القدرات المعرفية الدينامية لتحقيق تنافسية الاعمال بحث تطبيقي في مصانع الالبان
...Show More Authors

يهدف البحث الى قياس مستوى ارتباط وتأثير القدرات المعرفية الدينامية في تنافسية الاعمال، وتكونت العينة من (155) فردا في اربعة مصانع للالبان في بغداد وهي (ابو غريب، والزراعة، والحلال، وعيون الرافدين) اذ تمثل مجتمع البحث من اصحاب المصانع، والمديرين والعاملين في السيطرة النوعية والبحث والتطوير والمهندسين والفنيين والعاملين ذوي الخبرة في صناعة الالبان. وجرى تحليل البيانات واختبار الفرضيات باستخدام الادوات الإحصا

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم كفاءة أداء الاستثمارات بحث تطبيقي في شركتي التأمين الوطنية والتأمين العراقية
...Show More Authors

This study attempts to highlights on the evaluation of performance efficiency for Investments in both National & Iraqi Insurance companies for the years 2001-2010 and their importance on those companies and the economy of the country in order to find  out the investment areas and to compare between investment activity and its revenues as well as to compare performance of both companies in investment field.

The study was based on annual reports and balance sheets of both companies. In many chapters, this study dealt with theoretical and practical aspects of the investments and its revenues. Key hypothesis was based on this study, including four parts of Sub hypotheses about (statistical effective relationship between the

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Basra Journal Of Science
Effects of Thicknesses of Two Different Gate Insulators on the Performance of Pentacene Based Organic Field Effect Transistor
...Show More Authors

In this paper, a simulation of the electrical performance for Pentacene-based top-contact bottom-gate (TCBG) Organic Field-Effect Transistors (OFET) model with Polymethyl methacrylate (PMMA) and silicon nitride (Si3N4) as gate dielectrics was studied. The effects of gate dielectrics thickness on the device performance were investigated. The thickness of the two gate dielectric materials was in the range of 100-200nm to maintain a large current density and stable performance. MATLAB simulation demonstrated for model simulation results in terms of output and transfer characteristics for drain current and the transconductance. The layer thickness of 200nm may result in gate leakage current points to the requirement of optimizing the t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri May 01 2020
Journal Name
Journal Of Engineering
Effect of Maximum Size of Aggregate on the Behavior of Reinforced Concrete Beams Analyzed using Meso Scale Modeling
...Show More Authors

In this study, simply supported reinforced concrete (RC) beams were analyzed using the Extended Finite Element Method (XFEM). This is a powerful method that is used for the treatment of discontinuities resulting from the fracture process and crack propagation in concrete. The mesoscale is used in modeling concrete as a two-phasic material of coarse aggregate and cement mortar. Air voids in the cement paste will also be modeled. The coarse aggregate used in the casting of these beams is a rounded aggregate consisting of different maximum sizes. The maximum size is 25 mm in the first model, and in the second model, the maximum size is 20 mm. The compressive strength used in these beams is equal to 26 MPa.

The subje

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
THE EFFECT OF SEED PEELS OF NIGELLA SATIVA L. AND BRASSICA NIGRA ON GROWTH OF CHICKPEA (CICER ARIETINUM)
...Show More Authors

The experiment was carried out the study of effect of seed peels of Nigella sativa and Brassica nigra by 5, 10 mg/ kg soil that added them to soil alone and 5, 10 mg/kg soil together on the growth of Cicer arietinum plants. The results showed the increased significantly germination accelerator, plant height, leaves number, branches number, flowers number, legumes number, seed dry mater, carbohydrate and protein percentage in seeds.

Publication Date
Thu Mar 14 2013
Journal Name
Journal Of Kerbala University 11 (3)‏
Effect of chemical fertilization and gibberellic acid on the contentofsomechemical compounds of Nepali and Khudairi cultivars of olive‏
...Show More Authors

Publication Date
Sun Jan 01 2017
Journal Name
International Journal Of Latest Trends In Engineering And Technology
Study the effect of number of nozzle on optical and structural properties of sno2 films grown by (apcvd)
...Show More Authors

View Publication Preview PDF
Crossref