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Evaluation of direct withholding tax procedures as a tool to increase tax proceeds : applied research in the General Tax Authority / Direct Deduction Department
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The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of ​​the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved by the issued instructions and presenting some conclusions and recommendations that could contribute to evaluating the procedures of the Authority in collecting the tax according to this type of tax. Taxes, and the number of the Authority’s employees who are assigned to audit the direct withholding tax for state employees, whose number is (2) employees, as well as the presence of a clear reluctance by the General Authority for Taxes in the field of field audits to ensure that the calculation of the direct withholding tax is correct and to ensure that tax deductions are transferred on time.

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Investigation of Ground Density Distributions and Charge Form Factors for 14,16,18,20,22N using Cosh Potential
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     The bound radial wave functions of Cosh potential which are the solutions to the radial part of Schrodinger equation are solved numerically and used to compute the size radii; i.e., the root-mean square proton, neutron, charge and matter radii, ground density distributions and elastic electron scattering charge form factors for nitrogen isotopes 14,16,18,20,22N. The parameters of such potential for the isotopes under study have been opted so as to regenerate the experimental last single nucleon binding energies on Fermi's level and available experimental size radii as well.

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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
Theoretical spectroscopic studies of potential energy curves and Fortran parabola for beryllium oxide molecule
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    Theoretical spectroscopic  studies of  beryllium oxide has been  carried out, potential energy curves for ground states X1Σ+ and exited states A1Π , B1Σ+ by using two functions Morse and  and Varshni compared with experimental results. The potentials of this molecule are agreement with experimental results. The Fortrat Parabola corrcponding to  and branches were determind in the range 1<J<20 for the (0-0) band. It was found that for electronic transition  A1Π- X1Σ+  the bands head lies in  branche of  Fortrat p

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Some Properties of Fuzzy Neutrosophic Generalized Semi Continuous Mapping and Alpha Generalized Continuous Mapping
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 In the current study, the definition of mapping of fuzzy neutrosophic generalized semi-continuous and fuzzy neutrosophic alpha has generalized mapping as continuous. The study confirmed some theorems regarding such a concept. In the following, it has been found relationships among fuzzy neutrosophic alpha generalized mapping as continuous, fuzzy neutrosophic mapping as continuous, fuzzy neutrosophic alpha mapping as continuous, fuzzy neutrosophic generalized semi mapping as continuous, fuzzy neutrosophic pre mapping as continuous and fuzzy neutrosophic γ mapping as continuous.

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Publication Date
Sun May 21 2023
Journal Name
Fire
Experimental and Numerical Behavior of Encased Pultruded GFRP Beams under Elevated and Ambient Temperatures
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In this research, experimental and numerical studies were carried out to investigate the performance of encased glass-fiber-reinforced polymer (GFRP) beams under fire. The test specimens were divided into two peer groups to be tested under the effect of ambient and elevated temperatures. The first group was statically tested to investigate the monotonic behavior of the specimens. The second group was exposed to fire loading first and then statically tested to explore the residual behavior of the burned specimens. Adding shear connectors and web stiffeners to the GFRP beam was the main parameter in this investigation. Moreover, service loads were applied to the tested beams during the fire. Utilizing shear connectors, web stiffeners,

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Publication Date
Sat Mar 26 2016
Journal Name
Journal Of Materials Science: Materials In Electronics
Hydrothermal deposition of CdS on vertically aligned ZnO nanorods for photoelectrochemical solar cell application
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Publication Date
Mon Apr 10 2023
Journal Name
The European Physical Journal Plus
Improved performance of D149 dye-sensitized ZnO-based solar cell under solvents activation effect
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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
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Characterization of New Mannich Bases Derived from 7-hydroxy-4-methyl Coumarin
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Coumarin is a natural substance isolated from different plants. It belonges to a group of benzobyrones which consists of a benzene ring joined to a pyrone nucleus. In the present research, a new series of coumarin derivatives were formed. Compound (1) (7-hydroxy-4-methyl Coumarin) was converted into 4-methylquinolin-2(H) derivative (2) by reaction with acetamide, and then reaction of (2) with thiosemicarbazide in ethanol leads to the synthesize of hydrazincarbothioamide derivative (3).The reaction of (3) with ethylchloroacetate in presence of sodium acetate leads to closure ring to get [(1-(5-oxo-2-thioxoimidazolidin-1-ylimino) ethyl)]quinolin-2(1H)-one (4). Mannich bases were prepared through the reaction of (4) with primary

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Publication Date
Fri Jun 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization, Thermal and Biological Study of New Organic Compound with Some Metal Complexes
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A new set of metal complexes by the general formula [M(P)2(H2O)2]Cl2 has been prepared through the interaction of the new Ligand [N1, N4-bis(4-methoxyphenyl)succinamide] (P) derived from succinyl chloride with p-anisidine with the transition metal ions [Cu(II), Mn(II), Cd(II), Co(II) and Ni(II)]. Compounds diagnosed by TGA, 1 H, 13CNMR and Mass spectra (for (P)), Fourier-transform infrared and Electronic spectrum, Magnetic measurement, molar conduct, (%M, %C, %H, %N). These measurements indicate that (P) is associated with the metal ion in a bi-dentate fashion by nitrogen atoms (the amide group), and the octahedral composition of these complexes is suggested. Staphylococcus Aureus (+) and Escherichia Coli (–) were studied for the antibact

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Publication Date
Tue Jan 01 2013
Journal Name
Iraqi Journal Of Cancer And Medical Genetics
Cytotoxicity of purified methionine γ- lyase produced by Pseudomonas putida on several cell lines
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The cytotoxicity of different concentrations of purified methionine γ- lyase from Pseudomonas putida on cancer cell lines (RD, AMN3 and AMGM) at 96 hr was studied. The bacterial enzyme with concentration 1000µg/ml was revealed highly cytotoxicity against cancer cell lines in comparison with other concentrations whereas slight cytotoxicity was observed on normal cell (REF).