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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
Wed Nov 01 2017
Journal Name
Journal Of Engineering
Hydrodesulfurization of Iraqi Atmospheric Gasoil by Ti-Ni-Mo/γ-Al2O3 Prepared Catalyst
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This study investigates the improvement of Iraqi atmospheric gas oil characteristics which contains 1.402 wt. % sulfur content and 16.88 wt. % aromatic content supplied from Al-Dura Refinery by using hydrodesulfurization (HDS) process using Ti-Ni-Mo/γ-Al2O3 prepared catalyst in order to achieve low sulfur and aromatic saturation gas oil. Hydrodearomatization (HDA) occurs simultaneously with hydrodesulfurization (HDS) process. The effect of titanium on the conventional catalyst Ni-Mo/γ-Al2O3 was investigated by physical adsorption and catalytic activity test.Ti-Ni-Mo/γ-Al2O3 catalyst was prepared under vacuum impregnation condition to ensure efficient pr

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Fabrication Of TiO2 , V2O5 Thin Film (Super Hydrophobic Surface )By Powder Coating Technique
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In this research, deposition of titanium oxide (TiO2) and vanadium oxide (V2O5) thin film  in different mixing percentage  (0, 25 ,50, 75 and100)%   on the substrate of glass .The coating thickness was ( 50 nm  ).

In this research contact angle was measured and the effect of weather conditions. Results showed that the value of the contact angle of the prepared films reached its highest value at 50% (TiO2+V2O5) was 160º.

The results showed that the optical transmittance of TiO2 and V2O5 thin film decrease with increasing the deposition angle and decrease with increasing V2O5 pro

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Publication Date
Wed Jul 05 2023
Journal Name
Chalcogenide Letters
Optimization physical properties of CdTe /Si solar cell devices fabricated by vacuum evaporation
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We investigated at the optical properties, structural makeup, and morphology of thin films of cadmium telluride (CdTe) with a thickness of 150 nm produced by thermal evaporation over glass. The X-ray diffraction study showed that the films had a crystalline composition, a cubic structure, and a preference for grain formation along the (111) crystallographic direction. The outcomes of the inquiry were used to determine these traits. With the use of thin films of CdTe that were doped with Ag at a concentration of 0.5%, the crystallization orientations of pure CdTe (23.58, 39.02, and 46.22) and CdTe:Ag were both determined by X-ray diffraction. orientations (23.72, 39.21, 46.40) For samples that were pure and those that were doped with

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Publication Date
Sun Jun 30 2013
Journal Name
Al-kindy College Medical Journal
Preparation of Vaccine against Diabetic Foot Pathogenic Bacteria Using Low Level Diode Laser
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Background: Since the invention of laser in 1960, lasers have been developed and approved in many fields. Lasers can now be regarded as practical tools with unique properties that have been utilized effectively in several applications in fields of medical and biological sciences.Objectives: The aim of the current study was to preparation of vaccines (live attenuated and killed) by irradiation of the bacteria by the low level diode laser.Methods: six bacterial isolates were isolated from human samples of diabetic foot infections, which used for preparation of vaccines. The experiment was conducted on fifteen adult male rabbits; they were divided into three groups with 5 rabbits each. Blood samples were collected from the marginal ear vein

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Publication Date
Wed Jan 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of Community Pharmacists Knowledge, Attitude and Practice towards Modified Release Dosage Forms
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Purpose:To evaluate knowledge, practice and attitude of community pharmacists in Basra regarding modified release dosage forms which are widely used for many therapeutic purposes in pharmacy practice.

Methods:The current study was conducted among certified pharmacists in Basra governorate- south of Iraq. Data collection was carried out by a questionnaire.

Results:A total number of 175 community pharmacists responded to the questionnaire. The majority worked in OTC based dispensing pharmacies located in the center of the city. Most respondents missed K1 and were unable to state the difference between different types of modified products. There was a major positive agreemen

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Micro encapsulation of Naproxen By Complex Coacervation and Aqueous Colloid Dispersion Part ( 1 )
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Naproxen is a non steroidal anti inflammatory and antipyretic drug which has local irritation effect  on  the  stomach, and  unpleasant taste,  besides bad   flowability and light sensitivity .The drug was prepared as microcapsules by complex coacervation method using acacia-gelatin coating materials , and aqueous colloid polymer dispersion method ( ACPD ), using ethyl cellulose and sodium alginate coating materials . The results indicated that microcapsules prepared by 2:1  core:wall ratio is the best for both methods, with an average encapsulation efficiency (75%) and avarege yield (90%) .

Moreover the drug release was affected mainly by core : ratio ,pH enviroment and method of microenca

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Preparation and Characterization of (Hyacinth plant / Chitosan) Composite as a Heavy Metal Removal
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In this study, the preparation and characterization of hyacinth plant /chitosan composite, as a heavy metal removal, were done. Water hyacinth plant (Eichhorniacrasspes) was collected from Tigris river in Baghdad. The root and shoot parts of plant were ground to powder. Composite materials were prepared at different ratios of plant part (from 2.9% to 30.3%, wt /wt) which corresponds to (30-500mg) of hyacinth plant (root and shoot) and chitosan. The results showed that all examined ratios of plant parts have an excellent absorption to copper (Cu (II)). Moreover, it was observed that 2.9% corresponds (30mg) of plant root revealed highest removal (82.7%) of Pb (II), while 20.23% of shoot removed 61% of Cd (II) within 24 hr

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
THERMAL BUCKLING OF RECTANGULAR PLATES WITH DIFFERENT TEMPERATURE DISTRIBUTION USING STRAIN ENERGY METHOD
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By using governing differential equation and the Rayleigh-Ritz method of minimizing the total potential energy of a thermoelastic structural system of isotropic thermoelastic thin plates, thermal buckling equations were established for rectangular plate with different fixing edge conditions and with different aspect ratio. The strain energy stored in a plate element due to bending, mid-plane thermal force and thermal bending was obtained. Three types of thermal distribution have been considered these are: uniform temperature, linear distribution and non-linear thermal distribution across thickness. It is observed that the buckling strength enhanced considerably by additional clamping of edges. Also, the thermal buckling temperatures and

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
RHEOLOGICAL PROPERTIES OF IRAQI ASPHALT BINDERS MEASURED USING SUPERPAVE SYSTEM AND SHELL SOFTWARE
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The performance grading system (superpave) has provided means to incorporate binder characteristics with
pavement failure types. It’s a comprehensive system that relates climate, traffic conditions and aging with
critical pavement distress. The objective of this paper is to develop an improved asphalt binder grading
system for Iraq based on the principal of superpave. The country was divided into different zones according
to the highest and lowest temperature ranges and traffic loading. The Performance graded binder proposed
for each zone was compared with some States of USA that have same hot weather of Iraq by using Long
Term Pavement Performance (LTPP v3.1) software. Iraqi asphalt samples were tested using the Supe

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Publication Date
Sat Oct 29 2022
Journal Name
Current Trends In Geotechnical Engineering And Construction
Simulation Design and Performance of a Residential Complex Using Liquefied Petroleum Gas Network
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The population has been trying to use clean energy instead of combustion. The choice was to use liquefied petroleum gas (LPG) for domestic use, especially for cooking due to its advantages as a light gas, a lower cost, and clean energy. Residential complexes are supplied with liquefied petroleum gas for each housing unit, transported by pipes from LPG tanks to the equipment. This research aims to simulate the design and performance design of the LPG system in the building that is applied to a residential complex in Baghdad taken as a study case with eight buildings. The building has 11 floors, and each floor has four apartments. The design in this study has been done in two parts, part one is the design of an LPG system for one building, an

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