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Mechanism of Using of Income Tax in Achievable of Economic Targets in Iraq

The present study is concerned with the role of income tax in implementing economic goals in Iraq and treating the problems and pitfalls in the Iraq economy.

The study also aims at investigating the role of income tax in attracting promising favorite effects into economy.

The study was performed on data covering the period (2003 - 2012) with respect to the variables of (income tax, oil profits) as independent variables and (private consuming expenditure, private investmental expenditure, and standard figure of prices) as dependent variables. To analyze these data, a number of statistical descriptive and analytical techniques were used such as (percentage, standard variance, mediums, F test, T test and SPSS). It has been concluded that income tax has only a weak role in supporting economic goals in Iraq due to the entire exclusive reliance on oil. The researcher recommends the reform and systemization of income tax so as to enhance national economy and using it as another source for Iraq's budget instead of depending on oil only which is yoked to international external factors.     

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Publication Date
Tue Nov 01 2022
Journal Name
Standards
Observation of a Signal Suppressing Effect in a Binary Mixture of Glycol-Water Contamination in Engine Oil with Fourier-Transform Infrared Spectroscopy

An in-depth experimental study of the matrix effect of antifreeze (ethylene glycol) and water contamination of engine oil through FT-IR spectroscopy. With a comparison of the percent by volume concentration of contaminated fresh 15W-40 engine oil, there appeared to be a noticeable reduction in the O–H stretching signal in the infrared spectrum when ethylene glycol based antifreeze was included as a contaminant. The contaminants of distilled water, a 50/50 mixture of water and commercial ethylene glycol antifreeze, and straight ethylene glycol antifreeze were compared and a signal reduction in the O–H stretch was clearly evident when glycol was present. Doubling the volume of the 50/50 mixture as compared to water alone still res

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Publication Date
Sat Jul 01 2017
Journal Name
Journal Of Biological Chemistry
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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Effects of Two Different Colorant Solutions on the Color Stability of Bleached Enamel in Association with CPP-ACPF: An In Vitro Study

Background: One of the drawbacks of vital teeth bleaching is color stability. The aim of the present study was to evaluate the effects of tea and tomato sauce on the color stability of bleached enamel in association with the application of MI Paste Plus (CPP-ACPF). Materials and Methods: Sixty enamel samples were bleached with 10% carbamide peroxide for two weeks then divided into three groups (A, B and C) of 20 samples each. After bleaching, the samples of each group were subdivided into two subgroups (n=10). While subgroups A1, B1 and C1 were kept in distilled water, A2, B2, and C2 were treated with MI Paste Plus. Then, the samples were immersed in different solutions as follow: A1 and A2 in distilled water (control); B1 and B2 in black

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Publication Date
Wed Jul 01 2009
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Enteral intake of Aluminum Sulphate in acidic medium enhances absorption and alters tissue content of other trace elements in male albino rats

Background: Aluminium (Al) intoxication was recognised as a causal agent in p a t i ent s undergoing haemodialysis and then was linked to Alzheimer's disease. Nevertheless, environmental pollution with Al is mainly v i a drinking water, particularly when acidic rain falls on Al containing soil and bedrock. In addition, aluminium utens i l s are widely used for cooking. Therefore, an increasing concern is emerging for the role of pH in the absorption of aluminium from ingested food.
Materials and methods: The objective of this study was to establish the effect of acidification with1 ml/dL of concentrated acetic acid on the absorption of aluminium from a 5 mM a l u mi n i u m sulphate\ solution taken orally

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
Power dissipation and time of breakdown in AC discharge of argon at a low pressure in the frequency range 5-10 kHz

The influence of 5-10 kHz audio frequency on the power dissipation in ac discharge of argon gas was studied experimentally, at pressures 50-80 mTorr and electrodes separation 10 cm (pd range 0.5-0.8 Torr.
cm). The measurements have shown that the discharge behavior in the ac circuit is equivalent to a series RC circuit. It is observed that the variation curve of discharge power P with the frequency f is approximately has a Gaussian shape. It is also observed that the curve of Pm- pd is the inverse of Paschen curve, where Pm is the maximum power in the frequency range. The time of breakdown is estimated from the curve of P- f.

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Publication Date
Tue Nov 19 2024
Journal Name
Journal Of Baghdad College Of Dentistry
Validity of computed tomographic in assessment of genial tubercle and anterior mandible as a reference guide to locate osteotomy in genioglossus advancement

Background: Genioglossus advancement is a surgical procedure to advance the tongue in some patients with obstructive sleep apnea syndrome.The important step in this procedure is that of accurately capturing the bone segment attached to the genioglossus muscle to avoid complications such as mandibular fracture, devitalization of the inferior incisor roots, and incomplete incorporation of the genioglossus Materials and Method: Computed tomography scans were taken for 53 Iraqi adult patients (28 male and 25 female) range from (18-35) years with skeletal class I classification and intact anterior mandible dentition included in this study using sagittal and axial sections. The measurements were done for genial tubercle and anterior mandibular re

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Publication Date
Fri Apr 30 2021
Journal Name
Al-kindy College Medical Journal
Knowledge and Attitude of Family Doctors Regarding the Provision of Psychological Health Care in Primary Health Care Centers in Baghdad Al-Karkh

Background: Mental health is integrated into PHC as a strategy of WHO to fill the gap in mental health treatment. Part of this strategy needs a level of task shifting so that mental health care is provided by different level of PHC workers and not only specialists such as psychiatrists and psychologists.

Objectives: To assess the knowledge and attitudes of family doctors regarding the provision of psychological health in PHCC and if there is an association between the certificates of these family doctors and their Knowledge and attitudes to psychological health.

Subjects and Methods:  A cross-sectional descriptive study with analytic elements was conducted in 8 famil

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Publication Date
Mon May 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Investigation in the Effect of Applied Voltage and Working Pressure on Some Plasma Parameters in the Positive Column of Dc Glow Discharge

     Comsol multiphysics software is established to make a simulation that is comparable with experimental device. by utilizing comsol, the positive column domain of direct-current glow discharge with argon is considered for both of different applied voltage and working gas pressure. The calculations are exhibited by using a precise collision cross sections and Townsend coefficients for the argon. The impacts of voltage and pressure on the Debye length, number of particles in Debye sphere and plasma frequency are calculated and graphically delineated. With this regard to the dependence of plasma parameters on the applied voltage and pressure, some of them are found to be compatible with the experimental

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Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Over expression of Her- 2 neu in ovarian surface epithelial carcinoma in a sample of Iraqi patient at Al-kindy Teaching Hospital.

Background: Although expression of the HER-
2/neuoncogene may be of some prognostic importance
in advanced ovarian cancer, its role in early-stage
disease has not been established. The current study
examined the prevalence and significance of HER-
2/neu expression in different grades of different types
of surface epithelial ovarian carcinoma.
Methods: Thirty eight female patients with surface
epithelial ovarian cancer were included in this study.
The blocks of corresponding formalin fixed, paraffinembedded
ovarian biopsies were retrieved from the
archives and hematoxylin-eosin slides of each ovarian
biopsy were reviewed and marked their grades of
differentiation , then a new sections from each sampl

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Publication Date
Wed Oct 10 2018
Journal Name
Al-kindy College Medical Journal
Life style modification in the management of hypertension in a sample of hypertensive patients attending Primary Health Care centers at Baghdad city

Background: Modifications of life style are often critically important to adequately control excising hypertension.

Objective: :to determine the source of information regarding hypertension and lifestyle modification practices in the management of hypertension in a sample of Iraqi hypertensive patients.

Type of the study: Across-sectional study.:

Methods:  The study was conducted over a period of two months during November and December 2015 at Primary Health Care center of Baghdad Al-GidedaAwaland Bab Al Mudhum primary health care centers. The sample included 219 hypertensive patients (102 females and 117males).  They were subjected to a

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