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The reality of corporate tax and its role in the tax Revenues in Iraq: An analytical study for the years 2005-2010
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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.

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Publication Date
Sat Jun 26 2021
Journal Name
Journal Of Engineering
Adsorption Desulfurization of Iraqi Light Naphtha Using Metals Modified Activated Carbon
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The study aims to evaluate the removal of sulfur content from Iraqi light naphtha produced in Al-Dora refinery by adsorption desulfurization DS technique using modified activated carbon MAC loaded with nickel Ni and copper Cu as single binary metals. The experiments were carried in a batch unit with various operating parameters;  MAC dosage, agitation speed, and a contact time of 300 min at constant initial sulfur concentration 155 ppm and temperature. The results showed higher DS% by AC/Ni-Cu (66.45)% at 500 rpm and 1 g dosage than DS (29.03)% by activated carbon AC, increasing MAC dosage, agitation speed, and contact time led to increasing DS% values.  The adsorption capacity of MAC results was recorded (16,

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Publication Date
Thu Dec 04 2025
Journal Name
Journal Of Nature And Science Of Medicine
Impact of Patients’ Education upon Reducing Psychological Distress during Diabetic Journey
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Abstract<sec> <title>Background and Objectives:

Diabetes distress (DD), an emotional burden that does not meet the diagnostic criteria for major depressive disorder, has gained attention in the diabetes literature. It was to evaluate the impact of diabetes education among psychological distress in type 2 diabetes patients.

Materials and Methods:

A cross-sectional study was conducted between November 1, 2024, and March 1, 2025, at the Endocrine and diabetes center in Baghdad City, Iraq, tar

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Publication Date
Fri Jan 31 2020
Journal Name
Sains Malaysiana
Adsorption of Para Nitro-phenol by Activated Carbon Produced from Alhagi
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Analysis of concrete beams reinforced by GFRP bars with varying parameters
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Abstract<p>Structural buildings consist of concrete and steel, and these buildings have confronted many challenges from various aggressive environments against the materials manufactured from them. It contains high water levels and buildings whose concrete cover may be damaged and thus lead to the deterioration and corrosion of steel. It was important to have an alternative to steel, such as the glass fiber reinforced polymer (GFRP), which is distinguished by its great effectiveness in resisting corrosion, as well as its strong tensile resistance. Still, one of its drawbacks is that it has a low modulus of elasticity. This research article aims to conduct a numerical study using the nonlinear fi</p> ... Show More
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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Environmental Management
Treatment of vegetable oil refinery wastewater by sequential electrocoagulation-electrooxidation process
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Publication Date
Wed Mar 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Mechanical PropertiesInvestigation of Unidirectional Woven Carbon Fiber Reinforced Epoxy Matrix Composite
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In this study, the mechanical properties of an epoxy and unidirectional woven carbon with fiberglass composite were experimentally investigated. When preparing the composite samples, American Society for Testing and Materials (ASTM)standard was used. Tensile, impact and flexural test were conducted to investigate the mechanical properties of the new produced epoxy Unidirectional Woven Carbon and Epoxy Fiberglass composites. The outcome showed that the strength of the produced samples increased with the increase in the number of unidirectional woven carbon layers added. Two methods were utilized: (1) woven carbon composite with glass fiber (2) woven carbon composite). The two methods of composite were compared with each other.  The resul

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Publication Date
Tue Oct 01 2024
Journal Name
Journal Of Ecological Engineering
Treatment of Petroleum Refinery Wastewater by Activated Carbon Assisted Electrocoagulation Process
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The removal of COD from wastewater generated by petroleum refinery has been investigated by adopting electrocoagulation (EC) combined with adsorption using activated carbon (AC) derived from avocado seeds. The process variables influencing COD removal were studied: current density (2–10 mA/cm2), pH (4–9), and AC dosage (0.2–1 g/L). Response surface methodology (RSM) based on Box–Behnken design (BBD) was used to construct a mathematical model of the EC/AC process. Results showed that current density has the major effect on the COD removal with a percent of contribution 32.78% followed by pH while AC dosage has not a remarkable effect due to the good characteristics of AC derived from avocado seeds. Increasing current density gives be

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Publication Date
Mon Dec 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhanced conversion of Glycerol to Glycerol carbonate on modified Bio-Char from reed plant: Enhanced conversion of Glycerol to Glycerol carbonate on modified Bio-Char from reed plant
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The surplus glycerol produced from biodiesel production process as a by-product with high quantity can be considered as a good source to prepare glycerol carbonate (GC) whereas with each 1000 kg from biodiesel obtains 100 kg from glycerol. Glycerol converted to glycerol carbonate over bio-char as a catalyst prepared by slow pyrolysis process under various temperatures from 400 ᴼC to 800 ᴼC. The char prepared at 700 ᴼC considered as a best one between the others which was manufactured to activate the transesterification reaction. GC have large scale of uses such as liquid membrane in gas separation, surfactants ,detergents , blowing agent , in plastics industry, in  Pharmaceutical industry and electrolytes in lithium batteries.

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Publication Date
Wed Dec 28 2022
Journal Name
مجلة التربية الرياضية
إدارة درس التربية الرياضية لدى الطالب المطبق وفقا المهارات التدريسية من وجهة ً الهم نظر اعضاء هيأة التدريس في كلية التربية البدنية وعلوم الرياضة جامعة بغداد
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Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
کاریگەری ستراتیجیەتی مێزگرد لەسەر دەستکەوتی بابەتی خوێندنەوە و ئەدەبی کوردی
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