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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
Sun Jun 21 2020
Journal Name
Baghdad Science Journal
Synthesis of Gold Nanoparticles by using Batch Method and Study its Antibacterial Activity
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The research involves preparing gold nanoparticles (AuNPs) and studying the factors that influence the shape, sizes and distribution ratio of the prepared particles according to Turkevich method. These factors include (reaction temperature, initial heating, concentration of gold ions, concentration and quantity of added citrate, reaction time and order of reactant addition). Gold nanoparticles prepared were characterized by the following measurements: UV-Visible spectroscopy, X-ray diffraction and scanning electron microscopy. The average size of gold nanoparticles was formed in the range (20 -35) nm. The amount of added citrate was changed and studied. In addition, the concentration of added gold ions was changed and the calibration cur

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Publication Date
Tue Jul 28 2020
Journal Name
Systematic Reviews In Pharmacy
Preparation, Diagnosis, Thermodynamic and Biological Studies of New Complexes Derived from Heterocyclic Ligand
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The ligand Schiff base [(E)-3-(2-hydroxy-5-methylbenzylideneamino)- 1- phenyl-1H-pyrazol-5(4H) –one] with some metals ion as Mn(II); Co(II); Ni(II); Cu(II); Cd(II) and Hg(II) complexes have been preparation and characterized on the basic of mass spectrum for L, elemental analyses, FTIR, electronic spectral, magnetic susceptibility, molar conductivity measurement and functions thermodynamic data study (∆H°, ∆S° and ∆G°). Results of conductivity indicated that all complexes were non electrolytes. Spectroscopy and other analytical studies reveal distorted octahedral geometry for all complexes. The antibacterial activity of the ligand and preparers metal complexes was also studied against gram and negative bacteria.

Publication Date
Fri Jun 23 2023
Journal Name
Journal The College Of Basic Education / Al-mustansiriyah University
Numerical Solution of Non-linear Delay Differential Equations Using Semi Analytic Iterative Method
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We present a reliable algorithm for solving, homogeneous or inhomogeneous, nonlinear ordinary delay differential equations with initial conditions. The form of the solution is calculated as a series with easily computable components. Four examples are considered for the numerical illustrations of this method. The results reveal that the semi analytic iterative method (SAIM) is very effective, simple and very close to the exact solution demonstrate reliability and efficiency of this method for such problems.

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Behavior of reactive powder concrete containing recycled glass powder reinforced by steel fiber
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Abstract<p>Environmental sustainability is described as one that avoids the depletion or deterioration of natural resources, while also allowing for the preservation of long-term environmental quality. By practicing environmental sustainability, we may assist to guarantee that the requirements of today’s population are satisfied without risking the capacity of future generations to meet their own needs in the future. Engineers in the field of concrete production are becoming increasingly interested in sustainable development, which includes the utilization of the locally available materials in addition to using the agricultural and industrial waste in construction industry as one of the possib</p> ... Show More
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Publication Date
Mon Aug 12 2024
Journal Name
Applied Physics A
Fabrication and characterization of visible-enhanced CeO2/Si photodetectors using pulsed laser deposition
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Nanostructured photodetectors have garnered great attention due to their enriched electronic and optical properties. In this work, we aim to fabricate a high-performance CeO2/Si photodetector by growing a CeO2 nanostructure film on a silicon substrate using the pulsed laser deposition (PLD) technique at different laser energy densities. The impact of laser energy density and the number of pulses on the morphological, optical, and electrical properties was studied. Field emission scanning electron microscopy (FESEM) results show that the CeO2 film has a spherical grain morphology with an average grain size ranging from 33 to 54 nm, depending on the laser energy density. The film deposited at various numbers of laser pulses also has spherical

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
K. wire fixation versus conservative treatment of closed displaced intra-articular calcaneal fractures
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Background: Calcaneus is a spongy cancellous bone with rich blood supply , its fracture heals more rapidly providing no occurrence of infection and soft tissue injury around ,no gross malposition of fragments. The associated pain leads to a major impairment in life quality. The aim of treatment for calcaneal fractures is the decrease of pain and rebuilding of walking ability for patients with normal foot shape and the ability to wear normal foot wear. To reduce complications, a minimally invasive technique for the treatment of displaced intra-articular fractures of the calcaneus was preferred to use. The purpose of this study was to determine whether the closed reduction and percutaneous K. wire fixation of displaced intra-art

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Publication Date
Wed Mar 05 2014
Journal Name
Journal Of Engineering
Estimation of Some Mechanical Soil Properties from Static and Dynamic Plate Load Tests ‫
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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
Gas Sensing of (SnO2)1-x(ZnO)x Composite Associating with Electrical Properties
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Abstract

Semiconductor-based gas sensors were prepared, that use n-type tin oxide (SnO2) and  tin oxide: zinc oxide composite (SnO2)1-x(ZnO)x at different x ratios using pulse laser deposition at room temperature. The prepared thin films were examined to reach the optimum conditions for gas sensing applications, namely X-ray diffraction, Hall effect measurements, and direct current conductivity. It was found that the optimum crystallinity and maximum electron density, corresponding to the minimum charge carrier mobility, appeared at 10% ZnO ratio. This ratio appeared has the optimum NO2 gas sensitivity for 5% gas concentration at 300 °C working temperat

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Publication Date
Tue Sep 03 2019
Journal Name
Rawal Medical Journal
Evaluation of low back pain among female obese patients and associated risk factors
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Background: obesity is nowadays a pandemic condition. Obese subjects are commonly characterized by musculoskeletal disorders and particularly by non-specific low back pain (LBP). However, the relationship between obesity and LBP remain to date unsupported by an objective measurement of the mechanical behavior of spine and it is morphology in obese subjects. . Objectives: To identify the relationship between obesity and LBP regarding (height, weight, sleeping, chronic diseases, smoking, and steroid). Method: A cross-sectional study was conducted from the first of January 2016 to January 2018 in obe

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Scopus
Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Domestic dialogue and its relationship with Self- Transcendence among pupils of grade praimary
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The dialogue considers a method and life curriculum help to solve many problems as well as the best way to build a healthy family setting supports the growth of children and leads to the formation sound, strong and positive character. It also supports the family relationship. many of family members needs may achieve through what prevails among them such as continuing a comprehensive and deep combines word, deed and feeling it enters the body and soul . So each part strengthens by the other part and exchanges effect The deep domestic dialogue opens hearts between parents and children  Family increases more loving , intimacy , honesty and happiness. So the domestic dialogue became an urgent necessity in the light of many socia

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