Preferred Language
Articles
/
jpgiafs-60
The tax planning and its effect on the investment: On sample of Iraqi Contribution Company
...Show More Authors

The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in  the economic  activities  or establishing  new economic  structures  and consequently  led  to increase   the tax? The hypothesis of the current study  has indicated that the  tax planning  practiced by the  Iraqi contribution   contribute  into  encouraging  the  investment  and new projects .  The research aims toexplain the concept of the tax planning   and its strategicimportance, and to what   extent   it depicts policies of expansion in investment.  The research has concluded  set of conclusions  , most importantly,  the Iraqi  companies   have agreed that  the tax  availability that could be obtained  through  the tax planning   has been considered   a factor  for attracting  the  investment  through  paying attention to  the nature of  the monetary  availabilities. As a result, the investment  is considered  as a main factor  in defying  the  state's  economic center  in the short-term an the main reason of the economic growth  lies in  creating  jobs opportunities  and production increase , technology   development and  exports expansion . Along withthe currencies ' entry. Thus, all these factors reflect positively on the companies ' contribution into the economy growth and taxplanning increase.  Most important recommendations  lie in the contribution of Iraqi companies  to pay attention on  the tax planning  for  reducing  the tax regulations  based on laws  and achieving   more  profits   and monetary availability to be used  in  fields of expansion  and to open  specialized companies  or   branches  in and outside the country  as to secure  its work  continuation and competition.            

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of International Dental And Medical Research
Evaluation of selection criteria for patients indicated for fixed orthodontic appliance treatment
...Show More Authors

Scopus (2)
Scopus
Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Preparation of Nanoparticles in an Eco- friendly Method using Thyme Leaf Extracts
...Show More Authors

Colloidal silver nanoparticles were prepared by single step green synthesis using aqueous extracts of the leaves of thyme as a function of different molar concentration of AgNO3 (1,2,3,4 mM(. The Field Emission Scanning Electron Microscopy (FESEM), UV-Visible and X-ray diffraction (XRD) were used to characterize the resultant AgNPs. The surface Plasmon resonance was observed at wavelength of 444 nm. The four intensive peaks of XRD pattern indicate the crystalline nature and the face centered cubic structure of the AgNPs. The average crystallite size of the AgNPs ranged from 18 to 22 nm. The FESEM image illustrated the well dispersion of the AgNPs and the spherical shape of the nanoparticles with a particle size distribution be

... Show More
View Publication Preview PDF
Scopus (13)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Numerical Solutions of Two-Dimensional Vorticity Transport Equation Using Crank-Nicolson Method
...Show More Authors

This paper is concerned with the numerical solutions of the vorticity transport equation (VTE) in two-dimensional space with homogenous Dirichlet boundary conditions. Namely, for this problem, the Crank-Nicolson finite difference equation is derived.  In addition, the consistency and stability of the Crank-Nicolson method are studied. Moreover, a numerical experiment is considered to study the convergence of the Crank-Nicolson scheme and to visualize the discrete graphs for the vorticity and stream functions. The analytical result shows that the proposed scheme is consistent, whereas the numerical results show that the solutions are stable with small space-steps and at any time levels.

View Publication Preview PDF
Scopus (7)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering
Evaluation of Job-Mix Formula Tolerances as Related to Asphalt Mixtures Properties
...Show More Authors

The current Iraqi standard specifications for roads and bridges allowed the prepared Job-Mix Formula for asphalt mixtures to witness some tolerances with regard to the following: coarse aggregate gradation by ± 6.0 %, fine aggregate gradation by ± 4.0 %, filler gradation by ± 2.0 %, asphalt cement content by ± 0.3 % and mixing temperature by ± 15 oC. The objective of this work is to evaluate the behavior of asphalt mixtures prepared by different aggregates gradations (12.5 mm nominal maximum size) that fabricated by several asphalt contents (40-50 grade) and various mixing temperature. All the tolerances specified in the specifications are taken into account, furthermore, the zones beyond these tolerances

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Antibacterial Activity of <i>Lactobacillus</i> spp. Against <i>Listeria monocytogenes</i>
...Show More Authors

View Publication
Crossref
Publication Date
Sat Jan 25 2020
Journal Name
Indian Journal Of Forensic Medicine &amp; Toxicology
Color Stability of Different Aesthetic Resin Composite Materials: A Digital Image Analysis
...Show More Authors

View Publication
Crossref (1)
Crossref
Publication Date
Thu Mar 01 2018
Journal Name
International Journal Of Mechanical Engineering And Technology (ijmet)
Information model of plastic products formation process duration by injection molding method
...Show More Authors

Preview PDF
Scopus (4)
Scopus
Publication Date
Tue Jul 11 2023
Journal Name
Laser Physics
Tunneling induced swapping of orbital angular momentum in a quantum dot molecule
...Show More Authors
Abstract<p>In this paper, we have examined the effectiveness exchange of optical vorticity via three-wave mixing (TWM) technique in a four-level quantum dot (QD) molecule by means of the electron tunneling effect. Our analytical analysis demonstrates that the TWM procedure can result in the production of a new weak signal beam that may be absorbed or amplified within the QD molecule. We have taken into account the electron tunneling as well as the relative phase of the applied lights to assess the absorption and dispersion characteristics of the newly generated light. We have discovered that the slow light propagation and signal amplification can be achieved. Our results show that the exchange o</p> ... Show More
View Publication
Scopus (4)
Scopus Clarivate Crossref
Publication Date
Tue Oct 30 2018
Journal Name
Iraqi Journal Of Physics
Optical properties of ZnO/MgF2 bilayer thin films prepared by PVD technique
...Show More Authors

Zinc Oxide (ZnO) is considered as one of the best materials already used as a window layer in solar cells due to its antireflective capability. The ZnO/MgF2 bilayer thin film is more efficient as antireflective coating. In this work, ZnO and ZnO/MgF2 thin films were deposited on glass substrate using pulsed laser deposition and thermal evaporation deposition methods. The optical measurements indicated that ZnO thin layer has an energy gap of (3.02 eV) while ZnO/MgF2 bilayer gives rise to an increase in the energy gap. ZnO/MgF2 bilayer shows a high energy gap (3.77 eV) with low reflectance (1.1-10 %) and refractive index (1.9) leading to high transmittance, this bilayer could be a good candidate optical material to improve the performance

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Determination of Destruction Levels Caused by Earthquakes Using Grip RADIUS 99 Program
...Show More Authors

The most universal and basic damages caused by an earthquakes are buildings damage and human casualties. A simplified method, the RADIUS 99 Tool is used to calculate seismic intensity (shaking) distribution, buildings damage, number of casualties and lifelines damage, due to assumed earthquake scenario. In this study, Al - Kadhmiya sector in Baghdad city was chosen for assessing seismic risk, for this purpose, this area was divided into mesh of 1*1 km2 cell size, and a scenario of (Manjil) earthquake (that struck Iran in 1990) was utilized with following earthquake magnitudes (5 and 7), with epicenter distance (3, 10 and 100 km), and depths (2 and 5 km). It was found that, the best soil types for constructions are those with medium and h

... Show More
View Publication Preview PDF