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The effect of government investment spending on tax revenue in Iraq from( 2008 – 2020) : Applied research in The General Authority for Taxes.
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The expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Finance and Ministry of Planning.

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Publication Date
Wed Dec 15 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Odontogenic Cysts and Tumors of Maxilla and Maxillary Sinus (A Clinicopathological Analysis)
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Background: Knowledge about the prevalence and distribution of pathologies in a particular location is important when a differential diagnosis is being formulated. The aim of this study was to describe the prevalence and the clinicopathological features of odontogenic cysts and tumors affecting the maxilla and to discuss the unusual presentation of those lesions within maxillary sinus.

Materials and Methods: A multicenter retrospective analysis was performed on pathology archives of patients who were diagnosed with maxillary odontogenic cysts and tumors from 2010 to 2020. Data were collected with respect to age, gender and location.

Result: A total of 384 cases was identified, 320 (83.3%) cases were diagnosed as odontogenic

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Synthesis and Study Antibacterial Activity of Some New Polymers Containing Maleimide Group
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Abstract<p>By condensation of benzaldehyde with thiourea in absolute ethanol in the presence of glacial acetic acid as a catalyst, the Schiff base(1-benzylidenethiourea)[I] was synthesized by synthesis of 4-(3-benzylidenethioureido)-4-thioxobut-2-enoic acid compound[II] by reaction of maleic anhydride with schiff base [I] in DMF. When treating compound [II] with ammonium persulfate (NH4)2S2O8 (APS) as an ethanol initiator to obtain polymer [III], compound [III] reacted to polymer [IV] with SOCl2 in benzene. Sulfamethizole, celecoxib, salbutamol, 4-aminoantipyrine to yield polymers [V-VIII], compound [IV] reaction with different drugs. Spectral evidence established the structure of synthesized compounds: FTIR an</p> ... Show More
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Publication Date
Wed Aug 13 2025
Journal Name
Mechanics Of Time-dependent Materials
Performance evaluation of highly modified asphalt binders using elastomeric and plastomeric polymers
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Highly Modified Asphalt (HiMA) binders have garnered significant attention due to their superior resistance to rutting, fatigue cracking, and thermal distress under heavy traffic loads and extreme environmental conditions. While elastomeric polymers such as Styrene- Butadiene-Styrene (SBS) have been extensively used in HiMA applications, the potential of plastomeric polymers, including Polyethylene (PE) and Ethylene Vinyl Acetate (EVA), remains largely unexplored. This study aims to evaluate the performance of reference binder (RB) modified with plastomeric HiMA asphalt in comparison to SBS-modified binders and determine the optimal polymer dosage for achieving an optimal balance between rutting resistance and fatigue durability. The experi

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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Theoretical study of electronic transfer current rate at dye-sensitized solar cells
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Publication Date
Wed May 17 2023
Journal Name
International Journal Of Computational Intelligence Systems
Prediction of ROP Zones Using Deep Learning Algorithms and Voting Classifier Technique
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Abstract<p>Retinopathy of prematurity (ROP) can cause blindness in premature neonates. It is diagnosed when new blood vessels form abnormally in the retina. However, people at high risk of ROP might benefit significantly from early detection and treatment. Therefore, early diagnosis of ROP is vital in averting visual impairment. However, due to a lack of medical experience in detecting this condition, many people refuse treatment; this is especially troublesome given the rising cases of ROP. To deal with this problem, we trained three transfer learning models (VGG-19, ResNet-50, and EfficientNetB5) and a convolutional neural network (CNN) to identify the zones of ROP in preterm newborns. The dataset to train th</p> ... Show More
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Publication Date
Mon Jul 01 2013
Journal Name
Optics & Laser Technology
Evaluation of PMMA joining to stainless steel 304 using pulsed Nd:YAG laser
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This paper reports an experimental study of welding of dissimilar materials between transparent Polymethylmethacrylate (PMMA) and stainless steel 304 sheets using a pulsed mode Nd:YAG laser. The process was carried out for two cases; laser transmission joining (LTJ) and conduction joining (CJ). The former is achieved when the joint is irradiated from the polymer side and the latter when the joint is irradiated from the opposite side (metal side). The light and process parameters represented by the peak power (Pp), pulse duration (τ), pulse repetition rate (PRR), scanning speed (ν) and pulse shape have a significant effect on the joint strength (Fb), joint bead width (b), joint quality and appearance. The optimum parameters were determined

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Publication Date
Fri Jan 07 2022
Journal Name
Materials
Impact Behavior of Composite Reinforced Concrete Beams with Pultruded I-GFRP Beam
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The present study experimentally and numerically investigated the impact behavior of composite reinforced concrete (RC) beams with the pultruded I-GFRP and I-steel beams. Eight specimens of two groups were cast in different configurations. The first group consisted of four specimens and was tested under static load to provide reference results for the second group. The four specimens in the second group were tested first under impact loading and then static loading to determine the residual static strengths of the impacted specimens. The test variables considered the type of encased I-section (steel and GFRP), presence of shear connectors, and drop height during impact tests. A mass of 42.5 kg was dropped on the top surface at the m

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Publication Date
Thu Feb 26 2026
Journal Name
Buildings
Performance Analysis of Cement Mortar Modified with Nano-Silica and Nano-Alumina
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The limitations of conventional cement mortar as a widely used construction material include low tensile capacity, high permeability, and susceptibility to chemical degradation. The increasing demand for durable and sustainable construction materials has led to increased attention in modifying cementitious materials through nanotechnology. This study investigates the influence of nano-silica (NS) and nano-alumina (NA) on the physical, strength-related, and durability characteristics of cement mortar to determine the optimum nanomaterial type and dosage for performance enhancement. Six mortar mixes, in addition to a reference mix, were designed and prepared by adding 1%, 1.5%, and 2% of the cement weight with NS and NA separately, an

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Publication Date
Mon May 09 2022
Journal Name
Proceedings Of The Institution Of Mechanical Engineers, Part C: Journal Of Mechanical Engineering Science
Finite element analysis of class II mandibular unilateral distal extension partial dentures
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The current paper aims to investigate the stress distribution developed in Kennedy Class II mandibular distal extension removable partial dentures due to applying a unilateral load condition in both vertical and lateral oblique directions. 3D models of mandible bone and RPD framework were first built based on actual patient data and later exported to ANSYS software to implement the numerical analysis. For realistic analysis, the model considered the frictional contact between the RPD retainers with the teeth and mucosa with the resin denture base by applying the feature of small sliding. To ensure maximum longevity and suitability of restoration, two different metallic RPDs constructed from commercially pure titanium (CP Ti) and cob

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Publication Date
Sat Feb 28 2026
Journal Name
Himalayan Journal Of Education
Pragmatic formatting of poetic discourse according to Al-A’sha: An analytical study.
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This practical research aims to study playfulness in Al- A'sha's poetry by analyzing the context and rhetorical interaction between the poetic text and the various sources and quotations it contains. The study relies on a theoretical framework derived from the sciences of playfulness to highlight how linguistic, social, and cultural context influences the construction of poetic meanings, and how rhetorical interaction plays a pivotal role in poetry's communication with the recipient and other texts. Through analyzing selected examples of Al-A'sha's poetry, it becomes clear that the poet was not merely a transmitter of words, but rather an active participant in a network of discursive exchanges with his cultural and literary heritage, borro

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