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
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Urban improvement, a mechanism of tourism development: Tébessa (Algeria) as a model
...Show More Authors

The tourism industry has become, currently, an art, an industry and a science. It is also one of the components that make up touristic regions. Tourist attractions are no longer the exclusive visits of museums and archeological sites, but also involve other service facilities. It is, therefore, imperative that the authorities should become aware of the degradation of tourist resorts and prevent them from getting worse. Moreover, the authorities should take a set of decisions concerning the protection of the urban aspect with its historical, social, and environmental dimensions, as well as, adapting it to the modern requirements that can bring comfort to the citizens and tourists at physical and psychological levels.

View Publication Preview PDF
Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Engineering
Improvement of Asphalt Concrete Mixtures by Adding Pulverised Fuel Ash as Filler
...Show More Authors

Consuming of by-product or waste materials in highway engineering is significant in the construction of new roads and/or in renovations of the existing ones. Pulverised Fuel ash (PFA), which is a by-product material of burning coal in power stations, is one of these materials that might be incorporated instead of mineral filler in hot asphalt mixtures.

Two types of surface course mixtures have been prepared one with conventional mineral filler i.e. ordinary Portland cement (OPC) while the second was with PFA. Several testings have been conducted to indicate the mechanical properties which were Marshall Stability and Indirect Tensile Strength tests. On the other hand, moisture damage and ageing have been evaluated

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 30 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction of Essential Oils from Citrus By-Products Using Microwave Steam Distillation
...Show More Authors

The main objectives of this research is to extract essential oil from: orange ( citrus sinensis), lemon( citrus limon) and mandarin( citrus reticulata) peels by two methods: steam distillation (SD) and microwave assisted steam distillation (MASD), study the effect of extraction conditions (weight of the sample, extraction time, and microwave power, citrus peel type) on oil yield and compare the results of the two methods, the resulting essential oil was analyzed by Gas Chromatography (GC).

   Essential oils are highly concentrated substances used for their flavor and therapeutic or odoriferous properties, in a wide selection of products such as foods, medicines and cosmetics. Extracti

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Surface Modification of Ti-6Al-4V Alloy by Glow Discharge-Plasma Nitriding
...Show More Authors

Titanium alloy (Ti-6Al-4V) samples were nitrided in low pressure (1.3, 3 mbar) dc-glow discharge plasmas of nitrogen. The treating time was 5, 10 and 15 hour and the temperatures range of the samples during the nitriding process was close to 800oC. The obtained microstructures of the nitride layers were studied by x-ray diffraction and optical microscopy. The ε –Ti2N, ζ-Ti3N3-x and η-Ti3N2-x.phases were formed and addition to the solid solution of nitrogen in titanium, α (Ti,N). Micro hardness measurements exhibit an increment for the Ti-alloy specimens which nitrided at 800oC for 10 and 15h.Corrosion measurements were obtained for the Ti-6Al-4V alloy in Ringer solution after plasma nitriding. The clear improving in the corrosion r

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Antioxidant Activity of Endophytic Bacteria isolated from (Pyrrosia piloselloides) (L) M.G. Price
...Show More Authors

Endophytic bacteria produced analogous secondary metabolites of their hosts. Similarly, the ability to generate antioxidants is not an exception. Dragon scales (Pyrrosia piloselloides), an epiphytic plant of the Polypodiaceae family, are frequently overlooked. This research aims to isolate antioxidant-producing bacteria from dragon-scale fern leaves. The antioxidant activities were tested after the extraction procedure using ethanolic extract. Bacteria were characterized and selected as candidates for antioxidant production by screening for the production of total phenolic compounds. Antioxidant levels were determined utilizing the ABTS, FRAP, and DPPH techniques. The preliminary findings of the entire phenolic compound test rev

... Show More
View Publication Preview PDF
Scopus (5)
Scopus Crossref
Publication Date
Mon Dec 31 2018
Journal Name
Mustansiria Dental Journal
Management of Traumatized Permanent Maxillary Immature Incisor with Oblique Subgingival Crownroot Fracture
...Show More Authors

Background: Trauma to the anterior teeth is a common injury in young children. Themaxillary incisors being the most affected. Although root fractures are rare, theydo occur and were previously and often considered hopeless and were extracted.The time between the injury and the initiation of treatment, level of the fractureline, and stage of root development are some criteria to be considered whenchoosing a treatment approach for a complicated tooth fracture. This case reportdescribes the management of a traumatized immature maxillary central incisorwith Elise class IV fracture with vertical oblique subgingival fracture of the root.Materials and method: Apexification was carried out using biodentine followed byremoval of the fracture

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Ecological Engineering
Adsorption of Lead Ions from Aqueous Solutions onto Rice Husks, Continuous System
...Show More Authors

View Publication
Scopus (11)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Numerical Solution of Fractional Volterra-Fredholm Integro-Differential Equation Using Lagrange Polynomials
...Show More Authors

In this study, a new technique is considered for solving linear fractional Volterra-Fredholm integro-differential equations (LFVFIDE's) with fractional derivative qualified in the Caputo sense. The method is established in three types of Lagrange polynomials (LP’s), Original Lagrange polynomial (OLP), Barycentric Lagrange polynomial (BLP), and Modified Lagrange polynomial (MLP). General Algorithm is suggested and examples are included to get the best effectiveness, and implementation of these types. Also, as special case fractional differential equation is taken to evaluate the validity of the proposed method. Finally, a comparison between the proposed method and other methods are taken to present the effectiveness of the proposal meth

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Indian Journal Of Forensic Medicine And Toxicology
Color stability of different aesthetic resin composite materials: A digital image analysis
...Show More Authors

Scopus (3)
Scopus
Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Phylogenetic Relationship of Iraqi Vespa orientalis Linnaeus 1771 Wasps Using Mitochondrial CO1
...Show More Authors
Abstract<p>Oriental wasps are scavengers, and they have also represented an enormous issue for beekeepers, they destroy beehives and reduce the flight of bees. In addition, the sting of hornets may cause medical problems, which differ according to the response of the individuals, including severe sensitivity, swelling, and slight pain. This study provides the first molecular phylogeny of the oriental wasp <italic>Vespa orientalis</italic> L. in Iraq. Mitochondrial DNAs of the 547bp fragment cytochrome oxidase subunit 1 (CO1) area were sequenced and analyzed from 10 wasp specimens collected in the north, middle, and south of Iraq. The CO1 gene found in the Iraqi isolates was used to cre</p> ... Show More
View Publication
Scopus (1)
Scopus Crossref