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The impact of information technology on tax evasion
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The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income tax are natural persons or legal persons (companies), as information technology contributes to the provision of accurate and reliable information in a timely manner.                 

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Publication Date
Tue Mar 01 2022
Journal Name
Journal Of Dentistry
In-vitro adhesive and interfacial analysis of a phosphorylated resin polyalkenoate cement bonded to dental hard tissues.
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Objectives: To assess the performance of a novel resin-modified glass-ionomer cement (pRMGIC) bonded to various tooth tissues after two-time intervals. Methods: 192 sound human molars were randomly assigned to 3 groups (n = 64): sound enamel, demineralised enamel, sound dentine. Sixty-four teeth with natural carious lesions including caries-affected dentine (CAD) were selected. All substrates were prepared, conditioned and restored with pRMGIC (30% ethylene glycol methacrylate phosphate (EGMP, experimental), Fuji II LC (control), Fuji IX, and Filtek™ Supreme with Scotchbond ™ Universal Adhesive. Shear bond strength (SBS) was determined after 24 h and three months storage in SBF at 37C. The debonded surfaces were examined using stereomi

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Publication Date
Tue May 01 2018
Journal Name
Applied Surface Science
Structural, morphological, and optical characterizations of Mo, CrN and Mo:CrN sputtered coatings for potential solar selective applications
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Publication Date
Mon Jun 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Association between anti-CMV IgG and salivary levels of IL‐6 and TNF-α in chronic periodontitis
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Background: Periodontitis is an infection attributable to multiple infectious; it causes an interrelated cellular and humoral host immune responses. Recent reports have indicated that human cytomegalovirus (HCMV) may contribute to pathogenesis of periodontitis. The HCMV can stimulate the release of cytokines from inflammatory and non-inflammatory cells and weaken the periodontal immune defense. This study aimed to reveal the presence of anti-CMV IgG, and determine the levels of IL‐6 and TNF-α and to correlate the presence of cytomegalovirus (CMV) with cytokines levels. Materials and Methods: Forty patients with chronic periodontitis and 40 healthy control subjects (their age and sex were matched with the patients) were involved

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Publication Date
Tue Jan 01 2019
Journal Name
Ieee Access
Implementation of Univariate Paradigm for Streamflow Simulation Using Hybrid Data-Driven Model: Case Study in Tropical Region
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Publication Date
Thu Aug 01 2024
Journal Name
Russian Journal Of Bioorganic Chemistry
Synthesis, Characterization of Different Five-Membered Heterocyclic Derivatives, Evaluated Their as Antioxidant, and In Vitro Antimicrobial Agents
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Objective:This study involved synthesis of a new series of different five-membered heterocyclic derivatives, testing their antioxidant activity, and examining their potential in vitro antimicrobial agents. Methods: The synthesis of the derivatives involved a three-step process. Initially, succinyl chloride was reacted with methanol, followed by a reaction with 80% hydrazine hydrate through a nucleophilic addition-elimination mechanism, resulting in the formation of succinohydrazide (I). This compound was then employed as a precursor for the synthesis of Schiff bases (II), and (III) by reacting it with m-nitro benzaldehyde and p-nitro benzaldehyde. Following this, a ring closure reaction was applied using thioglycolic acid, glycolic acid,

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Publication Date
Thu May 01 2025
Journal Name
2025 3rd International Conference On Business Analytics For Technology And Security (icbats)
Comparison of Deep Neural Network Models (LSTM, Bi-LSTM, GRU and Bi-GRU) for Gold Price Prediction
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This research studies the comparison of deep neural network models and performance evaluation to predict the gold prices of time series, where the gold prices contain high fluctuations and non-linear patterns that are difficult to capture using traditional models, which makes predicting them a significant challenge. Therefore, the focus was on using deep learning models represented by (LSTM), (Bi-LSTM), (GRU) and (Bi-GRU). The results showed the superiority of the (Bi-GRU) model according to comparison criteria (MSE), (RMSE), (MAE), and (R∧2) compared to other models because it was able to understand the time patterns better by processing the data in both directions and provided superior performance, which indicates its effectiveness, eff

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Publication Date
Tue Oct 24 2023
Journal Name
Environmental Engineering Research
Exploring electromembrane extraction and liquid membrane for efficient removal of heavy metals from aqueous solutions: An overview
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Environmental pollution is experiencing an alarming surge within the global ecosystem, warranting urgent attention. Among the significant challenges that demand immediate resolution, effective treatment of industrial pollutants stands out prominently, which for decades has been the focus of most researchers for sustainable industrial development aiming to remove those pollutants and recover some of them. The liquid membrane (LM) method, specifically electromembrane extraction (EME), offers promise. EME deploys an electric field, reducing extraction time and energy use while staying eco-friendly. However, there's a crucial knowledge gap. Despite strides in understanding and applying EME, optimizing it for diverse industrial pollutant

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Publication Date
Fri Jan 24 2025
Journal Name
International Journal Of Sustainable Development And Planning
Simulating Natural Systems for Urban Intelligence: A Case Study of Dora Municipality, Baghdad, for Sustainable Urban Development
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The rapid sprawl in urban areas caused by excessive production and consumption of goods (as driven by local poor social choices) has inevitably resulted in a major burden due to environmental degradation worldwide. Unfortunately, these traditional models of urban planning fail to properly account for the intricacies that permeate a modern city and are deficient in terms of their approach as they shape themselves within an environment largely divorced from natural systems, resulting in vast mismanagement of resources, guiding cities down trajectories where growth destroys both physical and cultural landscapes. As cities suffer from increasing scarcity, we advocate for regeneration and resilience to be embedded in advanced urban design approa

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Publication Date
Wed Jan 01 2025
Journal Name
مجلة العراقية للبحوث الانسانية والاجتماعية والعلمية
Detection of fimH, mrkD and mrkC genes in biofilm-forming Klebsiella pneumoniae isolated from different clinical cases"
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Publication Date
Mon May 25 2026
Journal Name
Journal Of Composites Science
Sectional and Stress Analysis of Hybrid Reinforced Concrete Beams with Embedded GFRP Profiles Under Monotonic Static Loading
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Glass fiber–reinforced polymer (GFRP) reinforcement provides an effective alternative to conventional steel in concrete structures due to its corrosion resistance. Nevertheless, the lower elastic modulus of GFRP necessitates careful consideration of serviceability behavior in GFRP-reinforced concrete members. This study presents a numerical sectional analysis model for predicting the flexural response and ultimate capacity of hybrid reinforced concrete beams incorporating embedded GFRP profiles in combination with either mild steel or GFRP reinforcement bars under monotonic static loading. The proposed model employs realistic nonlinear stress–strain relationships for concrete and steel, together with secant moduli of elasticity

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