Preferred Language
Articles
/
jpgiafs-67
The reality of corporate tax and its role in the tax Revenues in Iraq: An analytical study for the years 2005-2010
...Show More Authors

This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that outcome average for the period 2005-2010 and more than a third of the contribution of the study proceeds as an average for the last three years of the study period, a mounting indication to the importance of this tax in this area. The study concluded of the number of recommendations that could contribute to strengthen this tax in tax revenue in Iraq.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Engineering
Mechanical Properties Of AA 6061-T6 Aluminum Alloy Friction Stir Welds
...Show More Authors

The different parameters  on  mechanical  and  microstructural  properties  of  aluminium  alloy  6061-T6 Friction  stir-welded  (FSW) joints  were investigated in the  present study. Different welded  specimens were produced by employing variable rotating  speeds and welding speeds. Tensile strength of the produced joints  was tested at room  temperature and the the effecincy was assessed, it was 75% of the base metal at rotational speed 1500 rpm and weld speed 50 mm/min. Hardness of various zones of FSW welds are presented and  analyzed by  means of  brinell hardness number . Besides to thess tests the bending properties  investigat

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis of Polyimides derived from 2,6-diamino-4-methyl-1,3,5-triazine
...Show More Authors

This work included synthesis of several new polymers of polyacryloyl chloride in two steps . The first step the included the reaction of N-( sub. or un sub. benzoyl and sub. or un sub. acetyl ) amidyl sub. 2,6- diamino -4-methyl-1,3,5-triazine (1-5) by condensation of many substituted acid chlorides with 2,6- diamino -4-methyl-1,3,5-triazine . While the second step included the reaction of polyacryloyl chloride with the produced compounds (1-5) in step (1) in the presence amount triethyl amine (Et3N) to obtain new polyimides (6-10). The prepared compounds were characterized by UV. , FT-IR, and some of them by 1H-NMR and 13C- NMR spectroscopy.

View Publication Preview PDF
Crossref
Publication Date
Thu Jul 01 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
A proposed encryption technique of different texts using circular link lists
...Show More Authors

View Publication
Scopus (5)
Scopus Crossref
Publication Date
Sun Apr 30 2023
Journal Name
Sabrao Journal Of Breeding And Genetics
PATH COEFFICIENT ANALYSES OF INTRODUCED RICE VARIETIES UNDER DIFFERENT PLANTING DISTANCES
...Show More Authors

Five rice (Oryza sativa L.) cultivars (N22, Amber, Moroberekan, Kinandang Patong, and Azucena) underwent path coefficient analysis across three plant spacings (15 cm × 15 cm, 20 cm × 20 cm, and 25 cm× 25 cm) in the summer of 2017 at the College of Agricultural Engineering Sciences, University of Baghdad, Al-Jadriya, Iraq. The experiment proceeded in a randomized complete block design (RCBD) with a split-plot arrangement and three replications. The main plots included three planting distances, and the subplot comprised five varieties. The traits studied were plant height, flag leaf area, number of tillers, panicle number, length and branches, grains per panicle, 1000-grain weight, and the percentage of unfilled grains. The results

... Show More
View Publication
Scopus (7)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Community Perception on Smart Engagement: Case of Kubang Pasu Local Government
...Show More Authors

Implementing smart community engagement should consider careful planning and collaboration with numerous stakeholders, including the community. The technology and program must be designed to frame its purpose and should link back to specific goals of implementing smart community engagement. Digital services do not guarantee a smart engagement between the community and the local government. This is the case for the Kubang Pasu local government where several online services have been provided in their attempt to implement the smart community concept. However, understanding on the preferences of features and requirements of existing web-based systems and the impact of these systems is lacking. Therefore, a perception study needs to be condu

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Antimicrobial activity of grape fruit seed crude extract on microbial growth
...Show More Authors

Antimicrobial and antiyeast activity of ethanolic and aqueous extract of grape fruit seed (Citrus paradise ; Rutaceaa) was examined against 10 bacterial and 2 yeast strains. The level of the antimicrobial effects was established using an in vitro agar assay and minimum inhibitory concentration (MIC). In general ethanolic extract were more effective on gram positive bacteria than gram negative bacteria and strongest antimicrobial effect against Streptococcus pyogenes and Salmonella entritidis. Other tested bacteria and yeasts were sensitive to extract ranging from 4 to 16 mg/ml and more.

View Publication Preview PDF
Crossref
Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Treatment of Skin Scar Using CO2 Laser with or Without Corticosteroid
...Show More Authors

CO2 Laser (10600nm) is the recent method in the management of challenging skin scar resulting from trauma, burn and surgical wound. The aim of this study was to evaluate the efficacy & safety of fractional CO2 laser (10600nm) in treatment of skin scar. Materials and Methods:Twenty patients with different types of scars treated with fractional CO2 (10600nm) laser, (10 patients) were given additional intralesional Triamcinolone. Results: All of the twenty patients included in this study showed some sort of improvements in scar texture, height and pliability and all of the ten patients who received intralesional Triamcinolone after laser show complete satisfaction. Conclusion:Fractional CO2 (10600nm) laser can be used as alternative, ef

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 03 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Biomechanical evaluation of porous titanium implants (CpTi) fabricated by powder technology
...Show More Authors

Background: It may be an important prospective clinical use of manufacturing of porous implant for clinical situations, such as cases of limitation in bone height, low bone density .The small segment of porous implant an effective osseointegration allows increasing in contact area provided for small segmented porous provided by its surface configuration. This study was done to Fabricate porous titanium implants by powder technology, as well as the observation of removal torque values of porous titanium implants compared to smooth titanium implants. Materials and methods: Twenty porous titanium implants (3.2mm in diameter and 8mm in length) were manufactured by powder technology using commercially pure titanium powder of ≤75um part

... Show More
View Publication Preview PDF
Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Interlaminar fracture toughness of some polymer blends reinforced by fiber glass
...Show More Authors

The interlaminar fracture toughness of polymer blends reinforced by glass fiber has
been investigated. Epoxy (EP), unsaturated polyester(UPE), polystyrene (PS),
polyurethane (PU) and their blends with different ratios (10%PS/90%EP),
(20%PS/80%EP), (20%PU/80%EP) and (20%PU/80%UPE) were chosen as a matrices A
sheet of composites were prepared using hand lay -up method, these sheet were cut as the
double cantilever beam (DCB) specimen to determine interlaminar fracture toughness of
these composites .Its found that, blending of EP,UPE with 20% of PU will improve the
interlaminar fracture toughness ,but the adding of 10% PS, 20%PS to EP will decrease
the interlaminar toughness of these composites.

View Publication Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Civil Engineering Journal
Rehabilitation of Hybrid RC-I Beams with Openings Using CFRP Sheets
...Show More Authors

This research presents an experimental investigation of the rehabilitation efficiency of the damaged hybrid reinforced concrete beams with openings in the shear region. The study investigates the difference in retrofitting ability of hybrid beams compared to traditional beams and the effect of two openings compared with one opening equalized to two holes in the area. Five RC beams classified into two groups, A and B, were primarily tested to full-failure under two-point loads. The first group (A) contained beams with normal weight concrete. The second group (hybrid) included beams with lightweight concrete for web and bottom flange, whereas the top flange was made from normal concrete. Two types of openings were considered in this s

... Show More
View Publication
Crossref (3)
Crossref