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Analysis of the tax policy strategy and its impact on the technical regulation of taxes (tax price)
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The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments to the tax system have a significant impact on tax revenue and tax justice, as well as leaving a clear impact on the distribution of the tax burden among the different types of companies, even if the direct withholding taxes.In order to achieve the goal of the research, the deductive approach was chosen in presenting the theoretical side, but in the practical side, the descriptive analytical approach was chosen to study the actual reality of the data. Working with it in relation to the fixed tax rate, and this is not what was claimed as a tax reclamation strategy, but rather it was a foreign investment entry strategy.The research based its most important recommendations on reconsidering the corporate tax rate and raising the tax rate in proportion to the increase in tax revenues

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Microscopic study of nuclear structure for some Si-isotopes using Skyrme-Hartree-Fock-method
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In this paper the nuclear structure of some of Si-isotopes namely, 28,32,36,40Si have been studied by calculating the static ground state properties of these isotopes such as charge, proton, neutron and mass densities together with their associated rms radii, neutron skin thicknesses, binding energies, and charge form factors. In performing these investigations, the Skyrme-Hartree-Fock method has been used with different parameterizations; SkM*, S1, S3, SkM, and SkX. The effects of these different parameterizations on the above mentioned properties of the selected isotopes have also been studied so as to specify which of these parameterizations achieves the best agreement between calculated and experimental data. It can be ded

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Physics
Optical, Structural, Morphological Properties of Chromium (III) Oxide Nanostructure Synthesized Using Spray Pyrolysis Technique
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Nanostructure of chromium oxide (Cr2O3-NPs) with rhombohedral structure were successfully prepared by spray pyrolysis technique using Aqueous solution of Chromium (III) chloride CrCl3 as solution. The films were deposited on glass substrates heated to 450°C using X-ray diffraction (XRD) shows the nature of polycrystalline samples. The calculated lattice constant value for the grown Cr2O3 nanostructures is a = b = 4.959 Å & c = 13.594 Å and the average crystallize size (46.3-55.6) nm calculated from diffraction peaks, Spectral analysis revealed FTIR peak characteristic vibrations of Cr-O Extended and Two sharp peaks present at 630 and 578 cm-1 attributed to Cr-O “stretching

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Publication Date
Wed Oct 28 2015
Journal Name
Journal Of Mathematics And System Science
Simulating Particle Swarm Optimization Algorithm to Estimate Likelihood Function of ARMA(1, 1) Model
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Publication Date
Tue Oct 14 2025
Journal Name
Journal Of Physical Education
Analytical Study Of Teaching Efficiency According To Herman Module For Baghdad Governorate Physical Educators
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The importance of the current research lies in the importance of teaching competencies and the ability of the teacher to deal and success in his educational career. The research aimed to identify the degree of teaching competencies according to Hermann model of physical education teachers in Baghdad governorate. The descriptive method using the survey method was used on a randomly selected sample of 462 teachers and 314 school principals. After the completion of the survey, the Hermann scale forms were distributed to the teachers. The forms of the teaching competency scale were distributed to their school principals as the direct supervisors of the teachers' evaluation. After completing the survey, the results of each scale were classified

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Publication Date
Tue Jan 01 2013
Journal Name
Baghdad Science Journal
Detection of Type 2 Diabetes Mellitus in Serum from Women with Polycystic Ovarian Syndrome
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Polycystic ovary syndrome (PCOS) is one of the most common endocrine disorder. To determine the metabolic disorders in women with PCOS, (25) women with PCOS ages (15 - 47) years have been investigated and compared with (20) healthy individuals. All the studied groups were carried out to measure fasting blood sugar, (anti-GAD Ab, anti β-islet cell Ab by IFAT) and measured insulin level by ELISA. There was significant elevation in the concentration of fasting blood sugar than in control groups (p ≤ 0.05) and there was negative results for anti-GAD Ab and anti β-islet cell Ab by IFAT test for serum of women with PCOS, while there was significant differences in the insulin level for women with PCOS compared with control groups (p ≤ 0.05),

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Publication Date
Tue Dec 05 2017
Journal Name
Int’l Journal Of Advances In Chemical Engg., & Biological Sciences
Morpho-taxonomic Study of Tabanus indrae Hauser, 1939 (Diptera: Tabanidae). New Record for Iraq
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This work was included external morphological study of horse fly Tabanus indrae Hauser 1939 new record in Iraq, which belongs to family: Tabanidae order: Diptera. The study was involved the most important taxonomic external characters of the: head, thorax, abdomen and their appendages which are: antenna, maxillary palp, wings, legs, spotting in coloring pattern and female genitalia of abdomen

Publication Date
Wed Jul 08 2015
Journal Name
The Iraqi Postgraduate Medical Journal
Simultaneous Complete Intracorneal Ring Implantation with Intrapocket Collagen Cross- Linking for Treatment of Keratoconus
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BACKGROUND: Keratoconus is a progressive non inflammatory bilateral (usually asymmetric) ectatic corneal disease characterized by paraxial stromal thinning ,weakening that lead to corneal surface distortion ,vision loss primarily from irregular astigmatism and myopia and secondly from corneal scar. OBJECTIVE: To evaluate visual and refractive outcomes after intracorneal continuous ring (ICCR) implantation combined with intrapocket corneal collagen cross linking in patient with keratoconus. Setting: Eye Specialty Private Hospital, Baghdad, Iraq. METHODS: This study assessed the results of implantation of Myoring ICCR combined with CXL in 40 eyes with KC. Outcome measures include UDVA,CDVA(spectacle correction),refraction, complications and s

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Publication Date
Fri Jan 01 2021
Journal Name
Fme Transactions
FAT-based adaptive backstepping control of an electromechanical system with an unknown input coefficient
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This paper is focused on orthogonal function approximation technique FAT-based adaptive backstepping control of a geared DC motor coupled with a rotational mechanical component. It is assumed that all parameters of the actuator are unknown including the torque-current constant (i.e., unknown input coefficient) and hence a control system with three motor control modes is proposed: 1) motor torque control mode, 2) motor current control mode, and 3) motor voltage control mode. The proposed control algorithm is a powerful tool to control a dynamic system with an unknown input coefficient. Each uncertain parameter/term is represented by a linear combination of weighting and orthogonal basis function vectors. Chebyshev polynomial is used

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
One dimensional Finite Element Solution of Moving Boundaries in Far IR Laser Tissue Ablation
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In this work, the finite element analysis of moving coordinates has been used to study the thermal behavior of the tissue subjected to both continuous wave and pulsed CO2 laser. The results are compared with previously published data, and a good agreement has been found, which verifies the implemented theory. Some conclusions are obtained; As pulse width decreases, or repetition rate increases, or fluence increases then the char depth is decreased which can be explained by an increase in induced energy or its rate, which increases the ablation rate, leading to a decrease in char depth. Thus: An increase in the fluence or decreasing pulse width or increasing repetition rate will increase ablation rate, which will increase the depth of cut

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Publication Date
Tue Oct 14 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Interleukine-6 Level in Saliva of Patients with Chronic Periodontitis: A Case-Control Study
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Background:Periodontal diseases are infectious diseases in which periodontalpathogens trigger chronic inflammatory and immune responses. Interleukine-6 is a multifunctional cytokine playing a central role in inflammation and tissue injury.The aim of the study IS to determine the level of Interleukin-6(IL-6) in saliva of patients with chronic periodontitis compared to healthy subjects. Materials and Methods:The total subjects of the present study is 60, divided into 3 groups; 20 patients with chronic periodontitis with pocket depth(PD ≥4 mm)(group I), 20 patients with pocket depth(PD <4 mm) with clinical attachment loss (group II), and 20 healthy controls with pocket probing depth (PPD ≤ 3 mm) without clinical attachment loss (g

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