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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 07 2009
Journal Name
Baghdad Science Journal
Isolation and purlfkation of B-lactemase from proteus mairbilis local isolates 4TF and 20TF
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Proteus mirabilis ? -lactamase of local isolates number 4TF represent karkh side and 20TF represent rusafa side of Baghdad were extracted and purified 23.17, 25.23 fold with yield of 36.66 %, 37.5% and specific activity 11.8, 12.6 of unit/ mg protein by DEAE –cellulose and Sepharose 4B (respectively ).Molecular weight of both enzyme was about 35500 Dalton determined by gel filtration. The study indicated that the isoelectric point of purified ? -lactamase that extracted from isolate number 4TF and 20TF was 5.4.

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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)
Design, Synthesis, Characterization and Comparative Cytotoxic Evaluation of bis-(2- mercaptoacetate) gold (III) chloride
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In recent years , the interest in gold (III) species have gained more and more attention for cancer chemotherapy , this was stimulating by the possibility to develop new agents with mode of action and clinical profile different from the established platinum metalodrugs.

With this frame, recently new square planar Au(III)  complexes (Au(L)(L')n); where L=SCH2COO- ; L'=HSCH2COO- had been synthesized with S/O – donor ligands.

In this article and by the aim to replace, one of (L') ligand by anion chloride ligand (which supposedly more relevant for the biodistribution of the compound than for its pharmacodynamic effects), new complex (Au(L')

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Publication Date
Sun Apr 02 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Conjugation of Steroidal and Non – Steroidal Anti- Inflammatory Drugs as Possible Mutual Prodrug
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Prednisolone (SAID) was conjugated with ibuprofen (NSAID) through an amino acid (glycine) as a spacer arm to synthesize the following compound:

Prednisolone – glycine – ibuprofen.

    The method employed consists of converting the carboxylic acid function of (R,S) – ibuprofen – glycine to the highly reactive acid chloride and subsequent reaction with the C21 hydroxyl group of prednisolone. This reactive intermediate was found to react as well with the C17 tertiary hydroxyl group of the steroid to form three compounds and eight diastereomers. These results were confirmed by T.L.C, and the desired compound was separated by column chromatograph

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Publication Date
Sun May 01 2016
Journal Name
2016 Al-sadeq International Conference On Multidisciplinary In It And Communication Science And Applications (aic-mitcsa)
Review and performance comparison of VANET protocols: AODV, DSR, OLSR, DYMO, DSDV & ZRP
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Publication Date
Mon Mar 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Microstructure and Some Properties of Aluminum-Silicon Matrix Composites Reinforced by Alumina or Chromia
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In this work, yttrium oxide particles (powder) reinforced AL-Si matrix composites (Y2O3/Al-Si) and Chromium oxide particles reinforced AL-Si matrix composites (Cr2O3/AL-Si) were prepared by direct squeeze casting. The volume percentages of yttrium oxide used are (4, 8.1, 12.1, 16.1 vol %) and the volume percentages of the chromium oxide particles used are (3.1, 6.3, 9.4, 12.5 vol. %). The parameters affecting the preparation of Y2O3/Al-Si and Cr2O3/AL-Si composites by direct squeeze casting process were studied. The molten Al-Si alloy with yttrium oxide particles or with chromium oxide particles was stirred again using an electrical stirrer at speed 500 rpm  and the molten alloy was  poured  into the squeeze die cavity. Th

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Corrosion Protection Study of Carbon Steel and 316 Stainless Steel Alloys Coated by Nanoparticles
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The Corrosion protection effectiveness of Alimina(Al2O3,50nm)and Zinc oxide (ZnO,30nm) nanoparticales were studied on carbon steel and 316 stainless steel alloys in saline water (3.5%NaCl)at four temperatures: (20,30,40,50 OC)using three electrodes potentiostat. An average corrosion protection efficiencies of 65 %and 80% was achieved using Al2O3 NP's on carbon steel and stainless steel samples respectively, and it seems that no effect of rising temperature on the performances of the coated layers. While ZnO NP'S showed protection efficiency around 65% for the two alloys and little effected by temperature rising on the performanes of the coated layers. The morphology of the coated spesiemses was examined by Atomic force microscope.

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Removal of Copper Ions onto Walnut Shells by Using Batch and Continuous Fluidized Bed
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An agricultural waste (walnut shell) was undertaken to remove Cu(II) from aqueous solutions in batch and continuous fluidized bed processes. Walnut shell was found to be effective in batch reaching 75.55% at 20 and 200 rpm, when pH of the solution adjusted to 7. The equilibrium was achieved after 6 h of contacting time. The maximum uptake was 11.94mg/g. The isotherm models indicated that the highest determination coefficient belongs to Langmuir model. Cu (II) uptake process in kinetic rate model followed the pseudo-second-order with determination coefficient of 0.9972. More than 95% of the Cu(II) were adsorbed on the walnut shells within 6 h at optimum agitation speed of 800 rpm. The main functional groups responsible for biosorption of

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Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD OF OPILIO KAKUNINI SNEGOVAYA, COKENDOLPHER & MOZAFFARIAN, 2018 (ARACHNIDA, OPILIONES, PHALANGIIDAE) FROM IRAQ
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The species of Opilio kakunini Snegovaya, Cokendolpher & Mozaffarian, 2018 was recorded for the first time in Iraq; as well as to four species belonging to this order which were recorded previously. In this paper, we added a new species to the checklist of Iraqi opilionid fauna with a description of the most important characteristics, along with genitalia, for both males and females are presented with digital photographs. Specimens of males and females were collected from Al- Rifai district northern of Dhi-Qar Province, southern of Iraq.
 

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Catalyzed and Promoted Direct Reaction of Ethyl Chloride with Silicon Using Stirred-Bed Reactor
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In this paper a stirred-bed performed of the copper catalyzed synthesis of ethylchlorosilanes from silicon and ethyl chloride was described. A Si-catalyst mixture prepared by reaction of CuCl and Si was employed. The compositions of products were mainly ethyltrichlorosilane, diethyldichlorosilane, and ethyldichlorosilane and mainly depended on the extent of Cu in the mixture and the reaction temperature. A promoting effect on the extent of adsorption was observed on the addition of certain additives. The kinetic data revealed the direct depended of the reaction rate on C2H5Cl pressure.

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Publication Date
Thu Apr 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Solution of 2nd Order Nonlinear Three-Point Boundary Value Problems By Semi-Analytic Technique
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    In this paper, we present new algorithm for the solution of the second order nonlinear three-point boundary value problem with suitable multi boundary conditions. The algorithm is based on the semi-analytic technique and the solutions which are calculated in the form of a rapid convergent series. It is observed that the method gives more realistic series solution that converges very rapidly in physical problems. Illustrative examples are provided to demonstrate the efficiency and simplicity of the proposed method in solving this type of three point boundary value problems.

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