Preferred Language
Articles
/
jpgiafs-991
Strategic tax planning and its impact on reducing tax evasion
...Show More Authors

Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives, and the research problem is summarized in the extent to which the tax system follows the strategic planning of taxes in order to achieve the tax objectives and the effectiveness of this planning (strategic planning) in reducing tax evasion, and therefore the research sample was taken to include (specialists, workers, and taxpayers) and it was The sample is 105 individuals, and accordingly the study came out with results, the most important of which are; The importance of strategic planning in relation to reducing tax evasion, the existence of a weak correlation that is close to being of medium strength with a statistical significance between strategic planning and its importance in reducing tax evasion reflects the lack of interest of the sample in question in strategic planning, there was a significant statistically significant effect between strategic planning For taxes and the reduction of tax evasion, the decrease in the relative importance of taxes in general for the state, especially in the financing aspect, if, during the past 15 years, its contribution to the state’s general budget did not reach 4%, which is less than a shy percentage. The increase in tax revenues is an unreal increase, as it is As a result of the increase in government spending and the increase in inflation rates.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed May 01 2024
Journal Name
Journal Of Drug Delivery Science And Technology
Antibacterial and wound healing performance of a novel electrospun nanofibers based on polymethyl-methacrylate/gelatin impregnated with different content of propolis
...Show More Authors

View Publication
Scopus (12)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Applied Science And Engineering
The effect of model scale, acceleration history, and soil condition on closed-ended pipe pile response under coupled static-dynamic loads
...Show More Authors

This paper analyzes the effect of scaling-up model and acceleration history on seismic response of closed-ended pipe pile using a finite element modeling approach and the findings of 1 g shaking table tests of a pile embedded in dry and saturated soils. A number of scaling laws were used to create the numerical modeling according to the data obtained from 1 g shake table tests performed in the laboratory. The current study found that the behaviors of the scaled models, in general have similar trends. From numerical modeling on both the dry and saturated sands, the normalized lateral displacement, bending moment, and vertical displacement of piles with scale factors of 2 and 35 are less than those of the pile with a scale factor of 1 and the

... Show More
Scopus (14)
Crossref (10)
Scopus Crossref
Publication Date
Fri Sep 09 2022
Journal Name
Journal Of Ovonic Research
The effects of CuO doping on structural, electrical and optical properties of CdO thin films deposited by pulsed laser deposition technique
...Show More Authors

Thin films of (CdO)x (CuO)1-x (where x = 0.0, 0.2, 0.3, 0.4 and 0.5) were prepared by the pulsed laser deposition. The CuO addition caused an increase in diffraction peaks intensity at (111) and a decrease in diffraction peaks intensity at (200). As CuO content increases, the band gap increases to a maximum of 3.51 eV, maximum resistivity of 8.251x 104 Ω.cm with mobility of 199.5 cm2 / V.s, when x= 0.5. The results show that the conductivity is ntype when x value was changed in the range (0 to 0.4) but further addition of CuO converted the samples to p-type.

View Publication
Scopus (9)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Influence of Teacher and Students Errors Correction Techniques on Students’ Achievement in English at College of Physical Education for Women
...Show More Authors

The research is an attempt to investigate experimentally the influence of teacher’s errors correction and students’ errors correction on teaching English at the College of Physical Education for Women. Errors are seen as a natural way for developing any language but teachers are puzzled the way they can correct these errors. So, this research gives some idea of using two types of errors correction. The sample of the research is female students of the first year stage at the College of Physical Education for Women of the academic year 2009-2010. The whole population of the research is (94) students while the sample is (64). Thus, the sample represents 68% from the population of the research. The sample represents It is hypothesized th

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Energy Storage
Effects of non-uniform fin arrangement and size on the thermal response of a vertical latent heat triple-tube heat exchanger
...Show More Authors

View Publication
Scopus (57)
Crossref (46)
Scopus Clarivate Crossref
Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Synthesis of Ag/Au (core/shell) nanoparticles by laser ablation in liquid and study of their toxicity on blood human components
...Show More Authors
Abstract<p>Q-switch Nd: YAG laser of wavelengths 235nm and 1,460nm with energy in the range 0.2 J to 1J and 1Hz repetition rate was employed to synthesis Ag/Au (core/shell) nanoparticles (NPs) using pulse laser ablation in water. In this synthesis, initially the silver nano-colloid prepared via ablation target, this ablation related to Au target at various energies to creat Ag/Au NPs. Surface Plasmon Resonance (SPR), surface morphology and average particle size identified employing: UV-visible spectrophotometer, scanning electron microscopy (SEM) and transmission electron microscopy (TEM). The absorbance spectra of Ag NPs and Ag/Au NPs showed sharp and single peaks around 400nm and 410nm, respec</p> ... Show More
View Publication
Scopus (65)
Crossref (43)
Scopus Crossref
Publication Date
Mon Nov 18 2024
Journal Name
Molecular Crystals And Liquid Crystals
Synthesis and liquid crystal properties of a new class of calamitic mesogens based on twin 1,3,4-thiadiazole derivatives with imine linkage
...Show More Authors

View Publication
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Iraqi Journal Of Physics
Study of the Symmetry Energy and the Nuclear Equation of State for 13O -13B and 13N-13C Mirror Nuclei
...Show More Authors

In parallel with the shell model using the harmonic oscillator's single-particle wave functions, the Hartree-Fock approximation was also used to calculate the neutron skin thickness, the mirror charge radii, and the differences in proton radii for 13O-13B and 13N-13C mirror nuclei. The calculations were done for both mirror nuclei in the psdpn model space. Depending on the type of potential used, the calculated values of skin thickness are affected. The symmetry energy and the symmetry energy's slope at nuclear saturation density were also determined, and the ratio of the density to the saturation density of nuclear matter and the symmetry energy has a nearly linear correlation. The mirror ener

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
In vitro cytotoxic effect of annona squamosa pulp ex-tract as a mouthwash for children on human normal cell line
...Show More Authors

Background: Fruits and their by-products are the primary sources of bioactive chemicals in plants. Because of its phytochemical richness, Annona squamosa fruits have gained the alertness of people willing in health-promoting diets. The purpose of this in vitro study was to evaluate the cytocompatibility effect of ethanolic crude extract of Annona squamosa pulp against a human normal cell line as a mouthwash for children. Material and method: The ethanolic extract of Annona squamosa pulp was extracted using the ultrasonic method and then lyophilized to make it powder. The MTT (3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyl-2H-tetrazolium bromide) test was performed to investigate the cytotoxic activity of the pulp extract on a human normal cell l

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (6)
Scopus Crossref
Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
ФОРМИРОВАНИЕ КОММУНИКАТИВНО-РЕЧЕВОЙ КОМПЕТЕНЦИИ СТУДЕНТОВ КАФЕДРЫ Р The formation of verbal communication for students of Russian Language Department at College of Languages at University of Baghdad by using multiple technological means
...Show More Authors

В статье рассматривается вопрос об использовании мультимедийных средств для оптимизации процесса формирования коммуникативной компетенции  в иракской аудитории с привлечением компьютерных технологий. Статья посвящена  использованию мультимедийных технологий  и  различных  приемов формирования интереса к русскому языку. Включение в процесс обучения коммуникативно-значимого, аутентичн

... Show More
View Publication Preview PDF