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The effect of progressive income tax on inflation in Iraq for the period from 1995 to 2020 : applied research
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                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to absorb the cash surplus. Therefore, the research problem was an attempt to answer the following question And during the research period from 1995 to 2020: _ Do progressive income taxes affect inflation rates? In order to achieve the aim of the research, a descriptive-inductive method was chosen in presenting the theoretical foundations, while on the applied side, the analytical and quantitative approach was used to analyze the financial data obtained from the General Authority for Taxes and the Ministry of Planning.

                 The researcher reached a set of conclusions, the most important of which are:

 1- The inflation rate began to rise significantly in Iraq in the nineties, especially after the decisions of economic sanctions, and the inflation recorded a remarkable increase, reaching its highest rate in 1995, then the rate decreased in 1996 after Iraq’s agreement with the United Nations (oil for food and medicine) and the problem of inflation increased after the events of 2003, due to the cessation of productive institutions from work and the imbalance between the economic sectors.

 2- The inflation rate decreased in 2009, reaching 2.8%, due to the coordinated measures between monetary and fiscal policy in order to achieve economic stability and eliminate inflation and recession.

 3- According to the results of the functions that appeared in the statistical analysis: Income tax had no significant effect on inflation, which indicates that the imposition of income tax is not considered a solution to this economic problem (inflation).

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Publication Date
Sat Jan 01 2022
Journal Name
Desalination And Water Treatment
Optimization and kinetic evaluation of reactive yellow dye degradation by solar photocatalytic process
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Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
Historical description of Ghazuti (al-Khandaq and Banu Qurayza) Hegira 5 - AD 626
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Research Summary

 

Praise be to God, and may blessings and peace be upon our master Muhammad al-Mustafa, his family, his companions, and those who follow his gift until the Day of Judgment.

As for the dimension: This is a historical description of my conquest (Al-Khandaq and Ba

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Publication Date
Fri Sep 21 2018
Journal Name
Materials Research Express
Geometries, electronic properties and stability of molybdenum and tungsten nitrides low-index surfaces
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Motivated by the vital role played by transition metal nitride (TMN) composites in various industrial applications, the current study reports electronic properties, thermodynamic stability phase diagram, and vacancy formation energies of the plausible surfaces of NiAs and WC-type structures of δ3-MoN and δ-WN hexagonal phases, respectively. Low miller indices of various surface terminations of δ3-MoN and δ-WN namely, (100), (110), (111), and (001) have been considered. Initial cleaving of δ3-MoN bulk unit cell offers separate Mo and N terminations signified as δ3-MoN (100): Mo, δ3-MoN(100):N, δ3-MoN(111):Mo, δ3-MoN(111):Mo, and δ3-MoN(001):Mo. However, the (110) plane reveals mix-truncated with both molybdenum and nitrogen atoms i

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Physics: Conference Series
Mixed Ligand Complexes of Schiff Base and Nicotinamide: Synthesis, Characterization and Antimicrobial Activities
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A new Schiff base of HL has been synthesized from amoxicillin drug and 4- Chlorobenzophenone. Cr (III), Fe (III), Co (II), Ni (II), Cu (II), Cd (II) and Hg (II) mixed ligands complexes of Schiff base and Nicotinamide. Diagnosis of synthesis ligand and its complexes are done by 1HNMR, 13CNMR and thermal analysis for HL ligand, FTIR, UV-visible, molar conductance, CHN analysis, magnetic susceptility and atomic absorption. Octahedral geometries have been suggested for all complexes. All compounds under study were tested antimicrobial activity against four type of bacteria such as Pseudomonas aeruginosa, Escherichia coli, Staphylococcus aureus Bacillis subtilis in nutrient agar.

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Publication Date
Fri Mar 01 2024
Journal Name
Al-khwarizmi Engineering Journal
Quantitative Analysis of Isometric Ankle Torque and Muscle Activity during Dorsiflexion and Plantarflexion
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  Foot and ankle movements are essential in various activities like walking, running, and balance, where the mechanics of these movements are affected by the muscles around the ankle joint [1,2]. In this study, the correlations between isometric ankle torque and muscle activity of the tibialis anterior (TA) and gastrocnemius (GAS) in the course of dorsiflexion and plantarflexion was investigated. Eight healthy participants were enrolled for the study, where the ankle torque and surface Electromyography (sEMG) of the main flexors were measured and analyzed. The results showed that ankle torque is higher in plantarflexion than dorsiflexion. In addition, the TA has greater muscle activity during dorsiflexion, while the GAS presents higher ac

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Publication Date
Wed May 27 2020
Journal Name
Acta Biologica Szegediensis
Phytochemical analysis, cytotoxicity and antioxidant activity of cuckoo pint (Arum maculatum) leaf extract
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Arum maculatum is traditionally used for the control of many diseases and illnesses such as kidney pain, liver injury, hemorrhoids. However, the detailed biomedical knowledge about this species is still lacking. This study reports on the bioactive components and the possible mechanisms underlying the antioxidant, anti-inflammatory and cytotoxic activity of A. maculatum leaf extract. Gas chromatography-mass spectrometry (GC-MS) was used for phytochemical analysis. Assay of 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide ) (MTT) was used to determine the cytotoxicity in the murine cell line L20B upon exposure to different extract concentrations for 24 h. Enzyme-linked immunosorbent assay (ELISA) was used to detect pro-in

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Thermal Characteristics of Closed Wet Cooling Tower Using Different Heat Exchanger Tubes Arrangement
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This paper presents thermal characteristics analysis of a modified Closed Wet Cooling Tower (CWCT) based on heat and mass transfer principles to improve the performance of this tower in Iraq. A prototype of CWCT optimized by added packing was designed, manufactured and tested for cooling capacity of 9 kW. Experiments are conducted to explore the effects of various operational and conformational parameters on the thermal performance. In the test section, spray water temperature and both dry bulb temperature and relative humidity of the air measured at intermediate points of the heat exchanger and packing. Heat exchangers consist of four rows and eight columns for an inline tubes arrangement and six rows and five columns f

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Publication Date
Fri Feb 01 2019
Journal Name
Indian Journal Of Natural Sciences
Surface Photometry and Morphology Properties of Spiral Galaxies: NGC4725, NGC4639 as Case Study
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In this study, two active galaxies (NGC4725, NGC4639) have been chosen to study their morphological and photometric properties, by using the IRAF ISOPHOTE ELLIPS task with griz-filters. Observations are obtained from the Sloan Digital Sky Survey (SDSS) which reaches now to the DATA Release (DR14). The data reduction of all images (bias and flat field) has been done by SDSS Pipeline. The surface photometric investigation was performed like the magnitude. Together with isophotal contour maps, surface brightness profiles and a bulge/disk decomposition of the images of the galaxies, although the disk position angle, ellipticity, and inclination of the galaxies have been done. Also, the color of galaxies was studied, where chromatic distribution

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Publication Date
Wed Apr 05 2023
Journal Name
Journal Of Engineering
Performance Evaluation of Small Scale Air-Conditioning System Using R22 and Alternative Refrigerants
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A mathematical model has been formulated to predict the influence of high outdoor air temperature on the performance of small scale air - conditioning system using R22 and alternative refrigerants R290, R407C, R410A. All refrigerants were investigated in the cooling mode operation. The mathematical model results have been validated with experimental data extracted from split type air conditioner of 2 TR capacity. This entailed the construction of an experimental test rig which consists of four main parts. They are, the refrigeration system, psychrometric test facility, measuring instrumentation, and auxiliary systems. The conditioned air was maintained at 25 0C dry bulb and 19 0C wet bulb for all tests. The outdoor ambient air temperatur

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Assessment of surface water quality using statistical analysis methods: Orontes River (Case study)
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The study investigates the water quality of the Orontes River, which is considered one of the important water recourses in Syria, as it is used for drinking, irrigation, swimming and industrial needs. A database of 660 measurements for 13 parameters concentrations used, were taken from 11 monitoring points distributed along the Orontes River for a period of five years from 2015-2019, and to study the correlation between parameters and their impact on water quality, statistical analysis was applied using (SPSS) program. Cluster analysis was applied in order to classify the pollution areas along the river, and two groups were given: (low pollution - high pollution), where the areas were classified according to the sources of pollution to w

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