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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
Thu Apr 01 2021
Journal Name
Journal Of Engineering Science And Technology
Assessment Of Municipal Wastewater Treatment Using Sequencing Batch Reactor Under Real Operation Conditions
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The Sequencing Batch Reactor system (SBR) is a major component of the municipal wastewater biological treatment system and water reclamation that provides high-quality water that could be reused in restricted plants that which require large quantities of water despite the lack of water. The research aims to investigate the performance of a pilot plant SBR unit under real operation conditions that was installed and operated in Al-Rustamiya Wastewater Treatment Plant (WWTP), Baghdad, Iraq. Results showed that the BOD5/COD ratio of the raw wastewater was within the average value at 0.66 emphasizing the organic nature of the influent flow and hence the amenability to biological treatment. The results also ensured that the treatment pro

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Electronic University Library: Reality and Ambition Case Study Central Library of Baghdad University
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Electronic University Library: Reality and Ambition Case Study Central Library of Baghdad University

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Corrosion Behavior of Nanocomposite Al-9 wt% Si Alloy Reinforced with Carbon Nanotubes
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An effort is made to study the effect of composite nanocoating using aluminum-9%wt silicon alloys reinforced with different percentage (0.5,1,2,4)wt.% of carbon nanotubes (CNTs) using  plasma spraying. The effect of this composite on corrosion behavior for AA6061-T6 by extrapolation Tafel test in sea water 3.5wt% NaCl was invested. Many specimens where prepared from AA6061-T6 by the dimension (15x15x3)mm as this first set up and other steps include coating process, X-ray diffraction and SEM examination .The results show the CNTs increase the corrosion rate of the nanocomposite coatings with increasing the weight percentage of CNTs within the Al-Si matrix. Al-9wt%Si coating layer itself has less corrosion rate if compared with both n

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Publication Date
Fri Jan 11 2019
Journal Name
Iraqi Journal Of Physics
Characterization of smoker and non smoker human teeth using laser induced breakdown spectroscopy
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In this work, the elemental constituents of smoker and nonsmoker
teeth samples of human were analyzed by Laser induced breakdown
spectroscopy method (LIBS). Many elements have been detected in
the healthy teeth samples, the important once are Ca, P, Mg, Fe, Pb
and Na. Many differences were found between (female and male)
teeth in Ca, P, Mg, Na and Pb contents. The concentrations of most
toxic elements were found significantly in the smoker group. The
maximum concentrations of toxic elements such as Pb, Cd and Co
were found in older male age above 60 year. Also, it was found that
the minimum concentrations of trace elements such as Ca, P and Na
exist in this age group. From these results it is clear that the

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Performance Study of AODV, GRP and OSPFv3 MANET Routing Protocols Using OPNET Modeler
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A Mobile Ad hoc Network (MANET) is a collection of mobile nodes, that forms on the fly a temporary wireless multi-hop network in a self-organizing way, without relying on any established infrastructure. In MANET, a pair of nodes exchange messages either over a direct wireless link, or over a sequence of wireless links including one or more intermediate nodes. For this purpose, an efficient routing protocol is required. This paper introduced performance study of three of MANET protocols (AODV, GRP and OSPFv3). This study was one of the newer studies because wireless communication played an important role in today’s application and the field of mobile ad hoc network becomes very popular for the researchers in the last years. This study w

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Buckling Analysis Of Damaged Composite Plates Under Uniform Or Non-Uniform Compressive Load
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The present study focused mainly on the buckling behavior of composite laminated plates subjected to mechanical loads. Mechanical loads are analyzed by experimental analysis, analytical analysis (for laminates without cutouts) and numerical analysis by finite element method (for laminates with and without cutouts) for different type of loads which could be uniform or non-uniform, uniaxial or biaxial. In addition to many design parameters of the laminates such as aspect ratio, thickness ratio, and lamination angle or the parameters of the cutout such as shape, size, position, direction, and radii rounding) which are changed to studytheir effects on the buckling characteristics with various boundary conditions. Levy method of classical lam

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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Bandwidth Improvement of a Cone-Inverted Cylindrical and Cross Hybrids Dielectric Resonator Antennas
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In this work, two cone-inverted cylindrical and cross-hybrid dielectric resonator antennas are stacked and excited by the coaxial probe method with an operating standard resonant frequency of 5.438 GHz. A drawback of these standard Dielectric Resonator Antennas (DRAs) is their narrow bandwidth. For good antenna performance, a stacked DR geometry and a thick dielectric substrate having a low dielectric constant are desired since this provides large bandwidth, better radiation power, reduces conductor loss and nonappearance of surface waves. Many approaches, such as changing the shape of the dielectric resonator, have been used to enhance bandwidth. Using DRA, having the lowest dielectric constant, increases the bandwidth and the electroma

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Equilibrium, Kinetic and Thermodynamic Study of Aniline Adsorption over Prepared ZSM-5 Zeolite
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Aniline and its derivatives are common contaminants in various wastewaters and represent a serious worry for societies health and a challenge to ecologists due to their dangers effects on to the human health.

ZSM-5 zeolite was prepared from locally available materials (kaolin and rice husk) for adsorption of aniline from synthetic wastewater. Characterization of the prepared zsm-5, kinetics and thermodynamic of the adsorption process were investigated.

The characterization results of the prepared zsm-5 zeolite showed that the surface area was 270.1 m2/g and pore volume 0.21828 cm3/g. The silica to alumina ratio (Si/Al) was 166. 47 and the sodium content was 11 wt. %. The atomic force microscope (AFM)

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Publication Date
Sat Dec 11 2021
Journal Name
Engineering, Technology & Applied Science Research
Post-Fire Behavior of Non-Prismatic Beams with Multiple Rectangular Openings Monotonically Loaded
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The main objective of this paper is to study the behavior of Non-Prismatic Reinforced Concrete (NPRC) beams with and without rectangular openings either when exposed to fire or not. The experimental program involves casting and testing 9 NPRC beams divided into 3 main groups. These groups were categorized according to heating temperature (ambient temperature, 400°C, and 700°C), with each group containing 3 NPRC beams (solid beams and beams with 6 and 8 trapezoidal openings). For beams with similar geometry, increasing the burning temperature results in their deterioration as reflected in their increasing mid-span deflection throughout the fire exposure period and their residual deflection after cooling. Meanwhile, the existing ope

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Publication Date
Sun Mar 15 2026
Journal Name
Journal Of Agricultural, Environmental And Veterinary Sciences (jaevs
Estimation chemical component and physical properties of cows vaginal fluid during estrus phase
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Abstract: The aim of this study is to monitor the variation of physical property and chemical composition of vaginal fluid in the cow. The constituents of estrous vaginal fluid sample, its consistency color and electrolyte composition to be diagnose during estrous. The sample in this research was 22 dairy cows. The research methodology involves the procedure, which is used in making decisions and clarifying the course of action, and the underlying assumptions through taking samples and examining the fluid and assessed nature for each samples. A 5 ml Samples of vaginal fluids preparation for the determination of some elements after taking samples, description of its conditions, extraction and examination the fluid was described usi

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