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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
Tue Jan 31 2017
Journal Name
Journal Of Engineering
Static Analysis of Laminated Composite Plate using New Higher Order Shear Deformation Plate Theory
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 In the present work a theoretical analysis depending on the new higher order . element in shear deformation theory for simply supported cross-ply laminated plate is developed. The new displacement field of the middle surface expanded as a combination of exponential and trigonometric function of thickness coordinate with the transverse displacement taken to be constant through the thickness. The governing equations are derived using Hamilton’s principle and solved using Navier solution method to obtain the deflection and stresses under uniform sinusoidal load. The effect of many design parameters such as number of laminates, aspect ratio and thickness ratio on static behavior of the laminated composite plate has been studied. The

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Elastic and Inelastic Magnetic Electron Scattering Form Factors of Neutron- Rich 19C Exotic Nucleus
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The elastic magnetic electron scattering form factors and the magnetic dipole moments have been studied for the ground state of 19C (halo) (JπT= 1/2+ 7/2) nucleus carried out using psd-shell Millener-Kurath (PSDMK) interactions. The single-particle wave functions of harmonic-oscillator (HO) potential are used with two different oscillator parameters bcore and bhalo. According to this interaction, the core nucleons of 18C nucleus are assumed to move in the model space of spd. The outer halo (1-neutron) in 19C is assumed to move in the pure 2s1/2 orbit. The elastic magnetic electron scattering of the stable 13C and exotic 19C nuclei are investigated through Plane Wave Born Approximation (PWBA). It is found that the difference between the

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Publication Date
Fri Oct 01 2021
Journal Name
Chemistryopen
Bonding, Aromaticity and Isomerization of Furfuraldehyde through <i>Off</i> ‐Nucleus Isotropic Magnetic Shielding
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Off-nucleus isotropic magnetic shielding (σiso(r)) and multi-points nucleus independent chemical shift (NICS(0-2 Å)) index were utilized to find the impacts of the isomerization of gas-phase furfuraldehyde (FD) on bonding and aromaticity of FD. Multidimensional (1D to 3D) grids of ghost atoms (bqs) were used as local magnetic probes to evaluate σiso(r) through gauge-including atomic orbitals (GIAO) at density functional theory (DFT) and B3LYP functional/6-311+G(d,p) basis set level of theory. 1D σiso(r) responses along each bond of FD were examined. Also, a σiso(r) 2D-scan was performed to obtain σiso(r) behavior at vertical heights of 0–1 Å above the FD plane in its cis, transition state (TS) and trans forms. New techniques fo

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Publication Date
Thu Dec 06 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Characterization of Bromocriptine Mesylate as Liquid Self-Nano Emulsifying Drug Delivery System
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Bromocriptine mesylate is a semisynthetic ergot alkaloid derivative with potent dopaminergic activity, used in the treatment of pituitary tumors, Parkinson's disease (PD), hyperprolactinaemia, neuroleptic malignant syndrome, and type 2 diabetes ,the oral bioavailability is  approximately 6%, therefore aim  its  prepare and evaluate bromocriptine mesylate  as liquid self nano emulsifying drug delivery system to enhance its solubility , dissolution and stability . Solubility study was made in different vehicles to select the best excipients for dissolving bromocriptine mesylate. Pseudo-ternary phase diagrams were constructed at 1:1, 2:1, 3:1 and 4:1 ratios of surfactant and co-surfactant, four formulations were pre

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Physics
Optical, Structural, Morphological Properties of Chromium (III) Oxide Nanostructure Synthesized Using Spray Pyrolysis Technique
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Nanostructure of chromium oxide (Cr2O3-NPs) with rhombohedral structure were successfully prepared by spray pyrolysis technique using Aqueous solution of Chromium (III) chloride CrCl3 as solution. The films were deposited on glass substrates heated to 450°C using X-ray diffraction (XRD) shows the nature of polycrystalline samples. The calculated lattice constant value for the grown Cr2O3 nanostructures is a = b = 4.959 Å & c = 13.594 Å and the average crystallize size (46.3-55.6) nm calculated from diffraction peaks, Spectral analysis revealed FTIR peak characteristic vibrations of Cr-O Extended and Two sharp peaks present at 630 and 578 cm-1 attributed to Cr-O “stretching

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Energy Storage
Improved melting of latent heat storage via porous medium and uniform Joule heat generation
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Publication Date
Sat Aug 01 2020
Journal Name
Journal Of Constructional Steel Research
Demountable steel-concrete composite beam with full-interaction and low degree of shear connection
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It is suitable to use precast steel-concrete composite beams to quickly assemble a bridge or a building, particularly in isolated regions where cast-in-situ concrete is not a practical option. If steel-concrete composite beams are designed to allow demountability, they can also be extremely useful in the aftermath of natural disasters, such as earthquakes or flooding, to replace damaged infrastructure. Furthermore, rapid replacement of slabs is extremely beneficial in case of severe deterioration due to long-term stressors such as fatigue or corrosion. The only way to rapidly assemble and disassemble a steel-concrete composite structure is to use demountable shear connectors to connect/disconnect the steel beams to/from the concrete slab. I

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Publication Date
Tue Jan 18 2022
Journal Name
Special Care In Dentistry
Association between self‐reported oral disease/conditions and symptoms of depression among Iraqi individuals
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Abstract<sec><title>Aims

The negative impact of oral diseases on the function, economy, and general health of the population is well‐documented. In the last decades, evidence linking increased expression of depression and oral diseases/conditions has significantly increased. The aim of this study is to assess the association between oral disease/conditions and self‐reported symptoms of depression individuals.

Methods

A specially designed questionnaire was distributed via social media for 1 week. It consisted of two main sections; the first section was dedicated to collect demographic variables and self‐reported symptoms

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Publication Date
Wed Jun 01 2016
Journal Name
Chalcogenide Letters
Characterization, morphology and electrical properties of chemically deposited nanocrystalline PbS/Si heterojunction thin films
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A nanocrystalline thin films of PbS with different thickness (400, 600)nm have been prepared successfully by chemical bath deposition technique on glass and Si substrates. The structure and morphology of these films were studied by X-ray diffraction and atomic force microscope. It shows that the structure is polycrystalline and the average crystallite size has been measured. The electrical properties of these films have been studied, it was observed that D.C conductivity at room temperature increases with the increase of thickness, From Hall measurements the conductivity for all samples of PbS films is p-type. Carrier's concentration, mobility and drift velocity increases with increasing of thickness. Also p-PbS/n-Si heterojunction has been

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Publication Date
Sun Oct 01 2023
Journal Name
Journal Of Ovonic Research
Composite nanostructured growth of (CdS)0.75 (PbS)0.25/Si solar cell and its characterization
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By using vacuum evaporation, thin films of the (CdS)0.75-(PbS)0.25 alloy have been deposited to form a nanocrystalline composite. Investigations were made into the morphology, electrical, optical and I-V characteristics of (CdS)0.75-(PbS)0.25 films asdeposited and after annealing at various temperatures. According to AFM measurements, the values of grain sizes rise as annealing temperatures rise, showing that the films' crystallinity has been increased through heat treatment. In addition, heat treatment results in an increase in surface roughness values, suggesting rougher films that could be employed in more applications. The prepared films have direct energy band gaps, and these band gaps increase with the increase in the degrees

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