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The contribution of information systems to increase tax revenues: An applied research at the General Commission of Taxes
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The research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of practical case studies drawn from the records of the mentioned commission. The research found a number of results the most important is the existence of a clear effect of tax information systems in increacing tax revenues effect Also, the tax information systems used by the tax authority were not efficient and effective to enabling its staff to determine the incomes of tax payers accurately and objectively and facilitating the process of settling tax accounts.

 

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Publication Date
Wed Oct 30 2024
Journal Name
Iraqi Journal Of Science
Molecular Identification of Microsporum canis Isolated from Infected Children with Tinea corporis and Tinea capitis in Baghdad
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Microsporum canis is considered one of the filamentous fungi that cause surface fungal contagion in the humans and animals. The present study aimed to diagnose M. canis via the molecular method and differentiating its local Iraqi isolates from global isolates. Microscopic examination showed 55 specimens with M. canis from 130 specimens collected from children aged between 4-10 years suspected of dermatophytes who attended Medical City Laboratories and Baghdad Hospital in Baghdad city from 1/12/2022 to 1/3/2023. The results showed that the frequency of M. canis infections was 55/130 (42.31%). The results demonstrated significant differences in the animals' contact (p <0.0001), lesions (0.03) and habitation area (p =0.002). Whilst

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Publication Date
Thu Dec 08 2022
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
Implementation of RWP and Gauss Markov Mobility Model for Multi-UAV Networks in Search and Rescue Environment
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Future generations of wireless networks are expected to heavily rely on unmanned aerial vehicles (UAVs). UAV networks have extraordinary features like high mobility, frequent topology change, tolerance to link failure, and extending the coverage area by adding external UAVs. UAV network provides several advantages for civilian, commercial, search and rescue applications. A realistic mobility model must be used to assess the dependability and effectiveness of UAV protocols and algorithms.  In this research paper, the performance of the Gauss Markov (GM) and Random Waypoint (RWP) mobility models in multi-UAV networks for a search and rescue scenario is analyzed and evaluated. Additionally, the two mobility models GM and RWP are descr

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Copper(II) using 2,2[O-Tolidine-4,4-bis azo]bis[4,5-diphenyl imidazole](MBBAI)
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            Spectrophotometric method was developed for the determination of copper(II) ion. Synthesized (2,2[O-Tolidine-4,4-bis azo]bis[4,5-diphenyl imidazole]) (MBBAI) was used as chromogenic reagent at pH=5. Various factors affecting complex formation, such as, pH effect, reagent concentration, time effect and temperature effect, have been considered and studied. Under optimum conditions concentration ranged from (5.00-80.00) µg/mL of copper(II) obeyed Beer`s Low. Maximum absorption of the complex was 409nm with molar absorpitivity 0.127x104 L mol-1 cm-1. Limit of detection(LOD) and Limit of quantification were 1.924 and 6.42 μg/mL, respectively.

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Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and in vitro /in vivo Evaluation of Silymarin Solid Dispersion- Based Topical Gel for Wound Healing
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Silybum marianum, from which silymarin (SM) is extracted, is a medicinal herb. In the Biopharmaceutics Classification System, it is of the class II type, meaning it is almost completely insoluble in water. It has a number of therapeutic properties, including anti-inflammatory as well as properties that promote wound healing.

This research target is to promote the dissolution and solubility of SM by employing a technique called solid dispersion and then incorporating the formula of solid dispersion into a topical gel that can be used for wound healing.

 

Solid dispersion is a technique used to enhance solubility and dissolve pharmaceuticals that are not water-soluble. This method is widely used because of its low cos

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Publication Date
Wed Jul 01 2015
Journal Name
Magnetic Resonance Imaging
Alpha shape theory for 3D visualization and volumetric measurement of brain tumor progression using magnetic resonance images
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Alpha shape theory for 3D visualization and volumetric measurement of brain tumor progression using magnetic resonance images

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Publication Date
Wed Jul 02 2025
Journal Name
Scientific Reports
N-Homocysteinylation of lysine residues in α-Synuclein enhances aggregation propensity and cytotoxicity in SH-SY5Y cells
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Publication Date
Sat Jan 01 2022
Journal Name
Desalination And Water Treatment
Preparation and application of polyethersulfone ultrafiltration membrane incorporating NaX zeolite for lead ions removal from aqueous solutions
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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Ecological Engineering
Modification of Electro-Fenton Process with Granular Activated Carbon for Phenol Degradation – Optimization by Response Surface Methodology
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As a result of rapid industrialization and population development, toxic chemicals have been introduced into water systems in recent decades. Because of its excellent efficiency and simple design, the three-dimensional (3D) electro-Fenton method has been used for the treatment of wastewater. The goal of the current study is to explore the efficiency of phenol removal by the 3D electro-Fenton process, which is one of the advanced oxidation processes (AOPs). In the present work, the effect of the addition of granular activated carbon (GAC) particles to the electro-Fenton system as the third electrode would be investigated in the presence of graphite as the anode and nickel foam as the cathode, which is the source of electro-generated hydrogen

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Publication Date
Thu Dec 22 2022
Journal Name
Chemistry &amp; Chemical Technology
Turbidimetric Determination of Mebeverine Hydrochloride in Pharmaceutical Formulations Using Two Consecutive Detection Zones under Continuous Flow Conditions
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A simple, low cost and rapid flow injection turbidimetric method was developed and validated for mebeverine hydrochloride (MBH) determination in pharmaceutical preparations. The developed method is based on forming of a white, turbid ion-pair product as a result of a reaction between the MBH and sodium persulfate in a closed flow injection system where the sodium persulfate is used as precipitation reagent. The turbidity of the formed complex was measured at the detection angle of 180° (attenuated detection) using NAG dual&Solo (0-180°) detector which contained dual detections zones (i.e., measuring cells 1 & 2). The increase in the turbidity of the complex was directly proportional to the increase of the MBH concentration

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Publication Date
Fri Jul 01 2022
Journal Name
Health Science Reports
Immunohistochemical expression of angiotensin‐converting enzyme 2 in superficial and deep maxillofacial tissues: A cross‐sectional study
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Abstract<sec><title>Background and Aims

The involvement of maxillofacial tissues in SARS‐CoV‐2 infections ranges from mild dysgeusia to life‐threatening tissue necrosis, as seen in SARS‐CoV‐2‐associated mucormycosis. Angiotensin‐converting enzyme 2 (ACE2) which functions as a receptor for SARS‐CoV‐2 was reported in the epithelial surfaces of the oral and nasal cavities; however, a complete understanding of the expression patterns in deep oral and maxillofacial tissues is still lacking.

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The immunohistochemical expression of ACE2 was analyzed in 95 specimens from maxillofacial tissues and 10 specimens o

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