Preferred Language
Articles
/
jpgiafs-528
The impact of tax reform to increase the federal budget revenues
...Show More Authors
The percentage contribution of tax revenue in the federal budget is verysmall compared with the revenue earned from oil revenues, as the dependenceon oil revenues mainly to finance the state budget, have a negative impact onthe national economy as it makes it a one-sided and prisoner of on revenue, thatis the revenue derived from oil which is unstable revenue for continuouschanging in the price of oil The oil revenues reached to (85.4%) in 2009 withpercentage (93.11%) in 2013, The research objective is to study the possibilityof increasing tax revenues in order to raise the proportion of its contribution infinancing the federal budget through effective tax reforms, The mainconclusion of the research is that the high percentage contribution of oilrevenue in the state budget while the latter (prices of oil) is exposed tofluctuations in prices has been exposed the lraqi economy to significant risks.The recommends Find reform tax system as it is an important element inincreasing budget revenues and its stability through the three variables for thereform, which is building an efficient information base for tax reform andchange tax law to extend to other taxes in addition to the training of qualifiedstaff for tax calculation and application of the effectively tax law.
 
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Mar 21 2023
Journal Name
International Journal Of Professional Business Review
Analysis of the Impact of Six Sigma and Risk Management on Iraq's Energy Sector Metrology
...Show More Authors

Purpose: aims the study to show How to be can to enhance measurement management by incorporating a risk-based approach and the six sigma method into a more thorough assessment of metrological performance.   Theoretical framework: Recent literature has recorded good results in analyzing the impact of Six Sigma and risk management on the energy sector (Barrera García et al., 2022) (D'Emilia et al. 2015). However, this research came to validate and emphasize the most comprehensive assessment of metrological performance by integrating Risk management based approach and Six Sigma analysis.   Design/methodology/approach: This study was conducted in Iraqi petroleum refining companies. System quality is measured in terms of sigmas, and t

... Show More
View Publication
Crossref
Publication Date
Tue Mar 21 2023
Journal Name
International Journal Of Professional Business Review
Analysis of the Impact of Six Sigma and Risk Management on Iraq's Energy Sector Metrology
...Show More Authors

Purpose: aims the study to show How to be can to enhance measurement management by incorporating a risk-based approach and the six sigma method into a more thorough assessment of metrological performance.   Theoretical framework: Recent literature has recorded good results in analyzing the impact of Six Sigma and risk management on the energy sector (Barrera García et al., 2022) (D'Emilia et al. 2015). However, this research came to validate and emphasize the most comprehensive assessment of metrological performance by integrating Risk management based approach and Six Sigma analysis.   Design/methodology/approach: This study was conducted in Iraqi petroleum refining companies. System quality is measured in terms of sigmas, and t

... Show More
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
E3s Web Of Conferences
Impact of Ozone Used-Alone and Coagulation Aid Treatment on The Reduction of Trihalomethanes Components
...Show More Authors

The whole research paper examines the impact of ozone as either a just use-alone and coagulation benefit, mainly upon the reduction of dissolved organic carbon from the water with a moderate rate of DOC 10.75 mg/land CaCO3 calcium hardness 300 mg/l. A raw water sample has been taken from the Tigris River (Baghdad, Iraq) was being adopted in research work. The performance of ozone therapy has been assessed by calculations of DOC, DOC quantities, UV254, as well as total trihalomethane (TTHM). Research findings have shown that with 0.9 mg O3/mg DOC ozone use-alone, approximately 60% UV254 reduction and approximately 28% DOC reduction will occur.DOC fractionation analysis indicates that within the water samples, ozone could alter the co

... Show More
View Publication
Crossref (1)
Scopus Crossref
Publication Date
Fri Oct 20 2023
Journal Name
Advances In Science And Technology Research Journal
Impact of TIG Welding Parameters on the Mechanical Properties of 6061-T6 Aluminum Alloy Joints
...Show More Authors

View Publication
Scopus (6)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sun May 01 2022
Journal Name
Civil Engineering Journal
Phases of Urban Development Impact on the Assessment of Thermal Comfort: A Comparative Environmental Study
...Show More Authors

Millions of pilgrims and visitors from numerous parts of the world flock to Karbala (one of the most prominent ideological and religious places in central Iraq) each year to visit the holy shrines in Karbala due to their sanctity. Many improvements have been made to the Two Holy Shrines (THS), the Shrines of Imam Husayn and Imam Abbas, and the area between them (ATHS), due to the high temperatures in this region and to improve pedestrian thermal comfort. Studies on improving outdoor thermal comfort in Karbala are scarce. Hence, this research aims to look into historical and current architectural changes and how they affect thermal comfort. On the hottest summer day, the ENVI-met software program was used to simulate the building des

... Show More
View Publication
Scopus (16)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Sun May 01 2022
Journal Name
Civil Engineering Journal
Phases of Urban Development Impact on the Assessment of Thermal Comfort: A Comparative Environmental Study
...Show More Authors

Millions of pilgrims and visitors from numerous parts of the world flock to Karbala (one of the most prominent ideological and religious places in central Iraq) each year to visit the holy shrines in Karbala due to their sanctity. Many improvements have been made to the Two Holy Shrines (THS), the Shrines of Imam Husayn and Imam Abbas, and the area between them (ATHS), due to the high temperatures in this region and to improve pedestrian thermal comfort. Studies on improving outdoor thermal comfort in Karbala are scarce. Hence, this research aims to look into historical and current architectural changes and how they affect thermal comfort. On the hottest summer day, the ENVI-met software program was used to simulate the building des

... Show More
View Publication
Crossref (15)
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Aims Energy
The impact of different compression ratios on emissions, and combustion characteristics of a biodiesel engine
...Show More Authors

<p>The current work investigated the combustion efficiency of biodiesel engines under diverse ratios of compression (15.5, 16.5, 17.5, and 18.5) and different biodiesel fuels produced from apricot oil, papaya oil, sunflower oil, and tomato seed oil. The combustion process of the biodiesel fuel inside the engine was simulated utilizing ANSYS Fluent v16 (CFD). On AV1 diesel engines (Kirloskar), numerical simulations were conducted at 1500 rpm. The outcomes of the simulation demonstrated that increasing the compression ratio (CR) led to increased peak temperature and pressures in the combustion chamber, as well as elevated levels of CO<sub>2</sub> and NO mass fractions and decreased CO emission values un

... Show More
View Publication
Scopus (4)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The reality of bee breeding in Iraq and ways to develop it
...Show More Authors

This study was (the reality of beekeeping in Iraq and ways of developing them) as a research project in the branch of production is important branches of the productivity of the agricultural sector in Iraq, and the importance of this section, productive (beekeeping) for the agricultural sector in his contribution to increase the vegetable production and improve the quality and the various Classes of types, through its active role in the pollination of plants and indirectly (when the bees to move between plants to collect nectar and pollen grains), which contributes to reduce the losses in plant production and raise the rate of productivity per donum of various agricultural crops.

On the other hand play a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The plastic dimension of the balcony scene in the movie (Romeo and Juliet) and its relationship to the movie and theatrical original text
...Show More Authors

This research deals with one scene from the movie Romeo and Juliet, which is the balcony scene, due to the importance of this scene in the formation of the construction of the subsequent events of the movie.

The first chapter contained the methodological framework of the research, where the research problem was identified in how Zeffirelli dealt with the balcony scene in the play Romeo and Juliet and enriched it in the cinematic language with a comparison with the original text of the scene. In the balcony scene with comparative parts between the film and the text and the limits of the research that was limited to the film Zeffirelli and the translated text by Munis Taha Hussein.

The second chapter contained the theoretic

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Transparency of government performance to the state of iraq
...Show More Authors

The most important recommendations of this research are:-

1.The benefit of the other countries experiences about the transparency of the government performance, without depending on the transparency that imitating the other experiences; that may not fit with the Iraqi government units.

2.The Ministry of Finance has to prepare the citizen guidebook about the government performance which is considered an essential document, it should be simple and available for all the parties of relation; and for not specialized citizen for the purpose of simplifying the understanding of government performance details.

3.The benefit of the government units websites of inte

... Show More
View Publication
Crossref