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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
Fri Jun 30 2017
Journal Name
Journal Of Engineering
Adsorption of Mefenamic Acid From Water by Bentonite Poly urea formaldehyde Composite Adsorbent
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Poly urea formaldehyde –Bentonite (PUF-Bentonite) composite was tested as new adsorbent
for removal of mefenamic acid (MA) from simulated wastewater in batch adsorption
procedure. Developed a method for preparing poly urea formaldehyde gel in basic media by
using condensation polymerization. Adsorption experiments were carried out as a function of
water pH, temperature, contact time, adsorbent dose and initial MA concentration .Effect of
sharing surface with other analgesic pharmaceuticals at different pH also studied. The
adsorption of MA was found to be strongly dependent to pH. The Freundlich isotherm model
showed a good fit to the equilibrium adsorption data. From Dubinin–Radushkevich model the
mean free

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Some Properties of Carbon Fiber Reinforced Magnetic Reactive Powder Concrete Containing Nano Silica
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         This study involves the design of 24 mixtures of fiber reinforced magnetic reactive powder concrete containing nano silica. Tap water was used for 12 of these mixtures, while magnetic water was used for the others. The nano silica (NS) with ratios (1, 1.5, 2, 2.5 and 3) % by weight of cement, were used for all the mixtures. The results have shown that the mixture containing 2.5% NS gives the highest compressive strength at age 7 days. Many different other tests were carried out, the results have shown that the carbon fiber reinforced magnetic reactive powder concrete containing 2.5% NS (CFRMRPCCNS) had higher compressive strength, modulus of rupture, splitting tension, str

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Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Engineering
Comparison of Groundwater Quality and Quantity between Al-Rahbah and Al-Haydariyah Regions
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This study focused on two areas in AL-Najaf city, AL-Ruhbah and Al-Haydariyah regions because of the importance and widespread use of groundwater in these areas. The two areas were compared quantitatively and qualitatively. For the quantitative approach, the GMS software was used in conjunction with the GIS software to simulate the groundwater flow behavior. The solid model for both areas was created, the geological formation was determined, and the hydraulic properties were identified using GMS software. To test the quantity of groundwater in both areas, the wells have been redistributed to a distance of 2000 m between them, and a period of 1000 days was chosen. When a discharge of 10 l/s and operation times of 4, 8, an

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Publication Date
Fri Jan 11 2019
Journal Name
Iraqi Journal Of Physics
Characterization of smoker and non smoker human teeth using laser induced breakdown spectroscopy
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In this work, the elemental constituents of smoker and nonsmoker
teeth samples of human were analyzed by Laser induced breakdown
spectroscopy method (LIBS). Many elements have been detected in
the healthy teeth samples, the important once are Ca, P, Mg, Fe, Pb
and Na. Many differences were found between (female and male)
teeth in Ca, P, Mg, Na and Pb contents. The concentrations of most
toxic elements were found significantly in the smoker group. The
maximum concentrations of toxic elements such as Pb, Cd and Co
were found in older male age above 60 year. Also, it was found that
the minimum concentrations of trace elements such as Ca, P and Na
exist in this age group. From these results it is clear that the

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and Preliminary Antimicrobial Study of 2-Amino-5-Mercapto-1,3,4-Thiadiazole Derivatives
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Nitrogen heterocycles are of a special interest because they constitute an important class of natural and non natural products, many of which exhibit useful biological activities.Among these nitrogen heterocycles are 1, 3, 4-thiadiazole containing compounds. The therapeutic effects of these derivatives have been well studied for a number of pathological conditions including inflammation, pain, or hypertension. Moreover, synthesis of thiadiazoles has attracted wide-spread attention due to their diverse applications as antibacterial, anticancer, antifungal anti-inflammatory and antidepressant agents.According to this information’s new derivatives of 1, 3, 4-thiadiazole were designed and synthesized and in the hope of having some act

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Basic Education
Simultaneous Determination of Cephalexin and Cefixime by First and Second Derivative Ultraviolet Spectrophotometry
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A new spectrophotometric method for individual and simultaneous determination of cefixime and cephalexin depending on the first and second derivative mode techniques. The first and second derivative spectra of these compounds permitted individual and simultaneous determination of cefixime and cephalexin in concentration interval of (4– 24μg.ml-1 ) by measuring the amplitude of peak-to-base line, pea to peak at certain wavelengths and the area under peak at selected spectrum intervals. The methods showed reasonable precision and accuracy and have been applied to determine cefixime and cephalexin in two different pharmaceutical preparations.

Publication Date
Thu Feb 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Knowledge, Attitude, and Practices of Iraqi Community Pharmacists Toward Emergency Contraceptives (Conference Paper )#
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Emergency contraceptives (ECs) are indicated for preventing the chance of unintended pregnancy that follows unprotected sexual intercourse in cases of incorrectly used regular contraceptives and in sexual assault. It is considered a safe choice to prevent pregnancy than abortion which is considered life threating. The aim of this study was to assess knowledge, attitude, and practices (KAP) of community pharmacists towards emergency contraceptives and their association with sociodemographic variables. This study was a cross sectional study conducted between August and September 2021 on a convenient sample of community pharmacists from Iraq. The survey tool was an online, self-administered questionnaire, in English language and a paper-bas

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Publication Date
Wed Jan 01 2020
Journal Name
Advances In Science, Technology And Engineering Systems Journal
Bayes Classification and Entropy Discretization of Large Datasets using Multi-Resolution Data Aggregation
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Big data analysis has important applications in many areas such as sensor networks and connected healthcare. High volume and velocity of big data bring many challenges to data analysis. One possible solution is to summarize the data and provides a manageable data structure to hold a scalable summarization of data for efficient and effective analysis. This research extends our previous work on developing an effective technique to create, organize, access, and maintain summarization of big data and develops algorithms for Bayes classification and entropy discretization of large data sets using the multi-resolution data summarization structure. Bayes classification and data discretization play essential roles in many learning algorithms such a

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
Accuracy Evaluation of Digital Elevation Model Created Using Handheld Global Positioning System Receivers
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This study aims to assess the accuracy of digital elevation model (DEM) created with utilization of handheld Global Positioning System (GPS) and comparing with Advanced Spaceborne Thermal Emission and Reflection Radiometer Global Digital Elevation Model (ASTER GDEM), version 2. It is known that the quality of the DEM is affected by both of accuracy of elevation at each pixel (absolute accuracy) and accuracy of presented morphology (relative accuracy). The University of Baghdad, Al Jadriya campus was selected as a study area to create and analysis the resulting DEM. Additionally, Geographic Information System (GIS) was used to visualize, analyses and interpolate GPS track points (elevation data) of the study area. In this

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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Science
Antibacterial activity of Some mouthwash Solutions against Staphylococcus lentus Isolated from Mouth Infections
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A total of nine swab samples were collected from inflamed teeth and gingiva of human’soral cavity from a dentist clinic in Baghdad. All specimens were cultured in Mitis Salivarius agar medium and the isolated bacterial pure colonies werethen identified by using VITEK2. Three samples were diagnosed and identified as Staphylococcus lentus. One of the three isolates which showed a distinctive heavy growth on the media was selected for further analysis in this study. Paper disk diffusion method was used to detect the antibacterial activityof three of mouthwash solutions (Zak, Colgate and Listerine). The results showed that “Colgate” was the most active solution with antibacterial activity compared with the other two s

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