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Tax Exemptions and their impact in reducing the phenomenon of tax evasion: A field study
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The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reached a number of important results, that tax exemptions have an active role in reducing the tax evasion phenomenon, as well as that tax exemptions lead to the achievement of tax justice among taxpayers by taking into account their personal and family circumstances.

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Publication Date
Tue Nov 21 2023
Journal Name
Mater Sci: Mater Electron
Pulsed laser deposition of nanostructured CeO2 antireflection coating for silicon solar cell
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Increasing the power conversion efficiency (PCE) of silicon solar cells by improving their junction properties or minimizing light reflection losses remains a major challenge. Extensive studies were carried out in order to develop an effective antireflection coating for monocrystalline solar cells. Here we report on the preparation of a nanostructured cerium oxide thin film by pulsed laser deposition (PLD) as an antireflection coating for silicon solar cell. The structural, optical, and electrical properties of a cerium oxide nanostructure film are investigated as a function of the number of laser pulses. The X-ray diffraction results reveal that the deposited cerium oxide films are crystalline in nature and have a cubic fluorite. The field

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Physical properties of CdS/CdTe/CIGS thin films for solar cell application
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Publication Date
Fri Jan 01 2016
Journal Name
Aip Conference Proceedings
Application of simulated annealing to solve multi-objectives for aggregate production planning
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Aggregate production planning (APP) is one of the most significant and complicated problems in production planning and aim to set overall production levels for each product category to meet fluctuating or uncertain demand in future. and to set decision concerning hiring, firing, overtime, subcontract, carrying inventory level. In this paper, we present a simulated annealing (SA) for multi-objective linear programming to solve APP. SA is considered to be a good tool for imprecise optimization problems. The proposed model minimizes total production and workforce costs. In this study, the proposed SA is compared with particle swarm optimization (PSO). The results show that the proposed SA is effective in reducing total production costs and req

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Publication Date
Mon Dec 01 2014
Journal Name
2014 Ieee Student Conference On Research And Development
Feature extraction for co-occurrence-based cosine similarity score of text documents
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Publication Date
Tue Mar 25 2014
Journal Name
Sensors
Minimal Camera Networks for 3D Image Based Modeling of Cultural Heritage Objects
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Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
Proposition of New Ensemble Data-Intelligence Models for Surface Water Quality Prediction
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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Chlorpromazine Hydrochloride Using 4-Nitroanilline by Oxidative Coupling Reaction
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A simple, rapid spectrophotometric method has been established for the determination of chlorpromazine hydrochloride (CPZ) in its pure form and in a tablet formulations. The  suggested  method  is  based  on  the  oxidative coupling  reaction  with4-nitroainlline using KIO3 in acidic solution to produce a violet colored product with maximum absorption at λ=526 nm.The  analytical data  obtained  throughout  this  study  could  be  summarid  as  follows:  1ml of 1M HCl (pH=2.2), 1 ml  of  4-nitroanilline (1x10-2M), and 1.5ml  of (1x10-2)KIO3 per 25 ml reaction medium. The order of a

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Strengthening of Reinforced Concrete T- Section Beams Using External Post-Tensioning Technique
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This research is carried out to investigate the externally post-tensioning technique for strengthening RC beams. In this research, four T-section  RC beams having the same dimensions and material properties were casted and tested up to failure by applying two mid-third concentrated loads. Three of these beams are strengthened by using external tendons, while the remaining beam is kept without strengthening as a control beam. Two external strands of 12 mm diameter were fixed at each side of the web of the strengthened beams and located at depth of 200 mm from top fiber of the section (dps). So that the depth of strands to overall depth of the section ratio (dps

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Publication Date
Wed Sep 20 2023
Journal Name
International Journal Of Dentistry
Improving Surface Properties of PEEK for Dental Applications by Using Piranha Solution
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Background. “Polyetheretherketone (PEEK)” is a biocompatible, high-strength polymer that is well-suited for use in dental applications due to its unique properties. However, achieving good adhesion between PEEK and hydrophilic materials such as dental adhesives or cement can be challenging. Also, this hydrophobicity may affect the use of PEEK as an implant material. Surface treatment or conditioning is often necessary to improve surface properties. The piranha solution is the treatment of choice to be explored for this purpose. Methods. PEEK disks of 10 mm diameter and 2 mm thickness were used in this study. Those samples were divided into five groups (each group has five samples). The first is the control group, in which no

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Engineering
Improvement of Asphalt Concrete Mixtures by Adding Pulverised Fuel Ash as Filler
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Consuming of by-product or waste materials in highway engineering is significant in the construction of new roads and/or in renovations of the existing ones. Pulverised Fuel ash (PFA), which is a by-product material of burning coal in power stations, is one of these materials that might be incorporated instead of mineral filler in hot asphalt mixtures.

Two types of surface course mixtures have been prepared one with conventional mineral filler i.e. ordinary Portland cement (OPC) while the second was with PFA. Several testings have been conducted to indicate the mechanical properties which were Marshall Stability and Indirect Tensile Strength tests. On the other hand, moisture damage and ageing have been evaluated

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