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The Impact of the Real Estate Tax in Maximizing Tax Revenues : applied research
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Tax revenues are considered one of the important sources of public revenues for the state as one of the tributaries that finance the public treasury to implement development plans. Real estate taxes are one of the sources of obtaining tax revenues in the state, as it follows that there are a number of factors that affect these revenues, which requires the development of necessary solutions and recommendations to address the resulting effects. Accordingly, this research sheds light on tax revenues in general and real estate tax revenues in particular to indicate the extent of their contribution to the total tax proceeds, as the tax proceeds of the real estate tax were analyzed into the total tax proceeds for the years (2017-2021). A number of conclusions were reached, the most important of which is the weak contribution of real estate tax to the total tax proceeds, as it ranged from (1.78-280) for the above years. The research recommended the tax proceeds.

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Publication Date
Sun Mar 01 2026
Journal Name
American Institute Of Physics
RAPD Typing of multidrug-resistant Klebsiella pneumonia possessing OqxA and OqxB Efflux pump genes
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Scopus
Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Synthesis, Characterization of New Metal Complexes of Co (II), Cu (II), Cd (II) and Ru (III) from azo ligand 5-((2-(1H-indol-2-yl)ethyl) diazinyl)-2- aminophenol, Thermal and Antioxidant Studies
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A novel metal complexes Cu (II), Co (II), Cd (II), Ru (III) from azo ligand 5-((2-(1H-indol-2-yl)
ethyl) diazinyl)-2-aminophenol were synthesized by simple substitution of tryptamine with 2-aminophenol.
Structures of all the newly synthesized compounds were characterized by FT IR, UV-Vis, Mass spectroscopy
and elemental analysis. In addition measurements of magnetic moments, molar conductance and atomic
absorption. Then study their thermal stability by using TGA and DSC curves. The DCS curve was used to
calculate the thermodynamic parameters ΔH, ΔS and Δ G. Analytical information showed that all complexes
achieve a metal:ligand ratio of [1:1]. In all complex examinations, the Ligand performs as a tri

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Scopus (13)
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Publication Date
Mon Mar 20 2023
Journal Name
Baghdad Science Journal
Synthesis, Characterization of New Metal Complexes of Co (II), Cu (II), Cd (II) and Ru (III) from azo ligand 5-((2-(1H-indol-2-yl)ethyl) diazinyl)-2- aminophenol, Thermal and Antioxidant Studies
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A novel metal complexes Cu (II), Co (II), Cd (II), Ru (III) from azo ligand 5-((2-(1H-indol-2-yl) ethyl) diazinyl)-2-aminophenol were synthesized by simple substitution of tryptamine with 2-aminophenol. Structures of all the newly synthesized compounds were characterized by FT IR, UV-Vis, Mass spectroscopyand elemental analysis. In addition measurements of magnetic moments, molar conductance and atomic absorption. Then study their thermal stability by using TGA and DSC curves. The DCS curve was used to calculate the thermodynamic parameters ΔH, ΔS and Δ G. Analytical information showed that all complexes achieve a metal:ligand ratio of [1:1]. In all complex examinations, the Ligand performs as a tridentate ligand, connecting Cu (

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Scopus (13)
Crossref (2)
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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
SEPARATION OF PROTEIN AND LACTOSE FROM WHEY DISPOSED FROM ABO-GHRAAB DAIRY FACTORY BY USING MEMBRANE TECHNOLOGY: SEPARATION OF PROTEIN AND LACTOSE FROM WHEY DISPOSED FROM ABO-GHRAAB DAIRY FACTORY BY USING MEMBRANE TECHNOLOGY
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In this research, the performance of a two kind of membrane was examined to recovering the nutrients (protein and lactose) from the whey produced by the soft cheese industry in the General Company for Food Products inAbo-ghraab.Wheyare treated in two stages, the first including press whey into micron filter made of poly vinylidene difluoride (PVDF) standard plate type 800 kilo dalton, The membrane separates the whey to permeate which represent is the main nutrients and to remove the fat and microorganisms.The second stage is to isolate the protein by using ultra filter made of polyethylsulphone(PES)type plate with a measurement of 10,60 kilo dalton and the recovery of lactose in the form of permeate.
The results showed that the percen

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Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Design Optical BPF Using Double Clad Fiber MZI for Free Space Optical Communication: Mohanad G. Khamees , Tahreer S. Mansour*
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Abstract: A novel design of Mach Zehnder Interferometer (MZI) in terms of using special type of optical fiber that has double clad with graded distribution of the refractive index that can be easily implemented practically was suggested and simulated in this work. The suggested design is compact, rapid, and is simple to be modified and tested. The simulated design contains a MZI of 1546.74 nm of central wavelength that is constructed using special type of double clad optical fiber that has two different numerical apertures. The first aperture will supply single mode propagation via its core, while the second numerical aperture supports a zigzag wave propagation (multimode) in the first clad region. The interferometer’s

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Publication Date
Wed Jun 22 2022
Journal Name
Journal Of Medicinal And Chemical Sciences
Organo-Clay Composites of Intercalated 4-Methylaniline and Its Schiff Base Derivative: Preparation and Characterization
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4-methylaniline and its Schiff base derivative were intercalated into the Bentonite clay interlayers in a solid state reaction followed by a condensation reaction to produce two organo-clay composites. X-ray diffraction was used to identify the changes in basal spacing of montmorillonite layers which exhibited noticeable alteration before and after the formation of the composites. FT-IR spectra, on the other hand, were utilized for identifying the structural compositions of the prepared materials as well as the formation of the intercalated Schiff base derivative. The surface morphology of the composites was examined by Scanning Electron Microscopy SEM and Atomic Force Microscope AFM, which reflected some differences in the surface of prepa

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Synthesis, Characterization and study biologicalactivity of several 1-cyclopentene-1,2-dicarboxylimidyl Containing oxadiazole and Benzothiazole
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In this work involved prepared of several new 1-cyclopentene-1,2-dicarboxylimide linked to oxadiazole and benzothiazole moiety were synthesized by two steps: The first step 2-amino-substituted-1,3,4-oxadiazoles and substituted-2-aminobenzothiazole were reaction with 1-cyclopentene-1,2-dicarboxyl anhydride producing N-( 5- substituted-1,3,4-oxadiazole-2-yl)-1-cyclopentene-1,2-dicarboxyl amic acids and N-(Substitutedbenzothiazole-2-yl)-1-cyclopentene-1,2-dicarboxyl amic acids which in turn were dehydrated in the second step via fusion method to afford he desirable N-(5-substituted-1,3,4-oxadiazole-2-yl)-1-cyclopentene-1,2-dicarboxylimides and N-(Substituted benzothiazole-2-yl)1-cyclopentene-1,2-dicarboxylimides respectively. Struct

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Publication Date
Sat Oct 16 2021
Journal Name
Iraqi Journal Of Physics
Numerical analysis of molecules intersystem crossing effect on a passively Q- switched laser pulse characteristics
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The effect of molecules intersystem crossing (Kisc) on characteristics
(energy and duration) of a Passive Q- switched Laser Pulse has been
studied by mathematical description (rate equations model) for
temporal performance of which was used as a saturable absorber
material (passive switch) with laser. The study shows that the energy
and duration pulse are decreasing while the molecules intersystem
crossing into saturable absorber energy levels is increasing.

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Publication Date
Mon Feb 06 2023
Journal Name
3c Tecnología_glosas De Innovación Aplicadas A La Pyme
Bond Strength Of Acrylic Soft Liner To Nd:Yag Laser-Treated Thermoplastic Acrylic Denture Base Material
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Aim of the study: Using surface roughness and tensile bond strength tests, the objective of this investigation was to ascertain the impact of laser surface modification on the binding strength of injectable thermoplastic acrylic denture base material to acrylic-based soft-liner material. Materials and methods: Acrylic base soft liner material was bonded to injectable thermoplastic acrylic resin (Deflex). Forty specimens were created (20 disc, 20 dumbbells) 10 of each specimen type as control specimens, and 10 were treated with nano pulse Nd: YAG laser. The data were analyzed using the Kruskal-Wallis test and unpaired t-test (a=.05) and the roughness test was performed utilizing a double column universal test machine. Results: Compar

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Publication Date
Mon Oct 01 2018
Journal Name
Materials Research Bulletin
Fabrication of CdSe nanoparticles sensitized TiO 2 nanotube arrays via pulse electrodeposition for photoelectrochemical application
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