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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
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Evaluating the Students Perception of Academic Learning Environments in AL-Kindy Collage of Medicine
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Background: Educational environment is one of the most important determinants of an effective curriculum. Students' perceptions of their educational environment have a significant impact on their behavior and academic progress. Objective: 1. To identify students’ perception to the educational environment.2. To identify any gender or class level differences in the students’ perception.Type of the study: This is a descriptive cross-sectional studyMethodology: The study was carried out on convenient sample of 150 students of 2nd and 5th grade. This study was done in Al Kindy Medical College, Baghdad, Iraq and conducted during the period from the 1st of October 2013 till the end of March 2014, by using DREEM questionnaire a validated uni

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Publication Date
Mon Dec 10 2018
Journal Name
Indian Journal Of Natural Sciences
Verification the Pollution of Tigris River in South of Baghdad using Remote Sensing Techniques
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This paper describes the use of remote sensing techniques in verification of the polluted area in Diyala River and Tigris River and the effected of AL-Rustamiyah wastewater treatment plant, which is located on Diyala River, one of the branches of Tigris River in south of Baghdad. SPOT-5 a French satellite image of Baghdad, Iraq was used with ground resolution of 2.5 m in May 2016. ENVI 5.1 software programming was utilized for Image processing to assess the water pollution of Diyala and Tigris River’s water. Five regions were selected from a study area and then classified using the unsupervised ISODATA method. The results indicated that four classes of water quality which are successful in assessing and mapping water pollution which confi

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
Preparation of Nano Zinc Oxide and its Application in the Photocatalytic Degradation of Ampicillin
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This study was undertaken to prepare Nano zinc oxide (ZnO) by precipitation and microemulsion methods. Scanning electron microscopy (SEM), X-ray diffraction (XRD), FTIR spectrometry, atomic force microscopy (AFM), and Brunauer Emmett Teller (BET) surface area were the techniques employed for the preparation. The particle size of prepared nano ZnO was 69.15nm and 88.49nm for precipitation and microemulsion methods, respectively, which corresponded to the BET surface area 20.028 and 16.369m2/g respectively. The activity of prepared nano ZnO as a photocatalyst was estimated by the removal of ampicillin (Amp) under visible light. This study, therefore, examined the effect of pH in the range of 5-11, initial concen

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Quality of Life among Adult Patients with Peptic Ulcer in the City of Sulaimani
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Objectives: To assess the quality of life for adult patients with peptic ulcers in the city of Sulaimani.
Methodology: A descriptive study, using the assessment approach was conducted on patients with peptic ulcer
disease from January 12th, 2009 to September 30th, 2009. A purposive "non-probability" sample of (100) paƟents
(males and females) with peptic ulcers who attended Kurdistan Center for Gastroenterology and Hepatology were
selected for the study. A questionnaire was adapted from the World Health Organization quality of life questionnaire
(1998) for the purpose of the study. It is comprised of (3) parts that included sociodemographic characteristics form,
medical history form and adult peptic ulcers patients' qu

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Publication Date
Mon May 01 2023
Journal Name
Wiadomości Lekarskie Medical Advances
EVALUATION OF VEST-OVER-PANT TECHNIQUE IN THE TREATMENT OF POST-HYPOSPADIAS URETHROCUTANEOUS FISTULA
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The aim: In this study, we present and evaluate the vest-over-pants technique as a simple way to correct urethrocutaneous fistulas after hypospadias. Materials and methods: Between October 2018 and June 2020, twenty male patients aged 5 to 20 years came to us with post hypospadias repair fistula, these patients underwent vest-over-pant repair of their fistula. The size of fistula was ranging between 2.5-5 mm. The distribution of fistula was coronal (3 patients), distal penile (9 patients), midshaft (2 patients) and proximal penile (6 patients). In 14 patients there were single fistula and 6 patients had more than one fistula. Eleven of patients were exposed to a previous failed fistula repair procedure. Results: Six months after the operati

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Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Evaluation of Ultrasonography in the Diagnosis of Acute Appendicitis with Histopathology as Gold Standard
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Background: Acute appendicitis is the most common surgical abdominal emergency with a life time prevalence of 1 to 7 individuals. Because the clinical diagnosis of acute appendicitis remains a challenge to surgeons, so different aids were introduced like different scoring systems, computer aided programs, ultrasonography, computerized tomography, Magnetic resonance imaging, Gastrointestinal tract contrast studies and laparoscopy to improve the diagnostic accuracy.

Objective: To evaluate ultrasound in the diagnosis of acute appendicitis in those patients clinically diagnosed with histopathology as gold standard.

Methods: A cross sectional study carried in Al-kindy Teaching

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Publication Date
Fri Apr 30 2021
Journal Name
Al-kindy College Medical Journal
The Role of MRI-US Fusion Techniques in Detection of Clinically Significant Prostate Cancer
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Prostate cancer is the commonest male cancer and the second leading cause of cancer-related death in men. Over many decades, prostate cancer detection represented a continuous challenge to urologists. Although all urologists and pathologists agree that tissue diagnosis is essential especially before commencing active surgical or radiation treatment, the best way to obtain the biopsy was always the big hurdle. The heterogenicity of the tumor pathology is very well seen in its radiological appearance. Ultrasound has been proven to be of limited sensitivity and specificity in detecting prostate cancer. However, it was the only available targeting technique for years and was used to guide biopsy needle passed transrectally or transperineally

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Estimaion of LgM-anti HEV rubella and cytomegalovirus in the sera of aborted women
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Been investigating a Pfyrus antigen hepatitis pattern J and Virus-positive rubella viral hepatitis antibodies pattern J. declaration followed by the percentage rate-positive patients of measles Allmana antibodies

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Publication Date
Tue Dec 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Cathodic Protection of Copper Pipes Carrying Saline Water in the Presence of Aerobic Bacteria
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Rates of zinc consumption during cathodic protection of a copper pipeline carrying saline water were measured by the loss in weight technique. The study of sacrificial anode cathodic protection of short copper tube using zinc strip extended axially in the pipe revealed that : (i) The increase of zinc consumption with time of exposure (1-3 h's) at different flow rates (turbulent flow) (300-600 l/hr) while the temperature , solution concentration and the pH were fixed at 20ºC, 3.5%wt NaCl, and pH=8 respectively in absence and presence of bacteria.(ii)Increase of zinc consumption with flow rates (300-600 l/hr) at different temperatures (10-40ºC) while solution concentration and time of exposure were fixed at 3.5 %wt NaCl and 3hr's respect

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Publication Date
Sat Jan 07 2023
Journal Name
Transportation Infrastructure Geotechnology
Numerical Study of the Seismic Response of Closed-Ended Pipe Pile in Cohesionless Soils
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