The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application of this tax in the Iraqi environment through the development of a proposed framework on the law of selective tax. Based on the hypothesis of the research that the application of the method of selective tax on cigarettes in the Iraqi work environment in increasing tax revenue, the research concluded with a set of conclusions and recommendations, including that the selective tax several advantages, the most important of which is the heavy outcome and monthly collection, so it is a good resource in increasing the proceeds Taxation, as well as the legalization of consumption of harmful goods by consumers and the most important recommendations reached is the legislation of a law on selective tax and through the use of the experiences of some of the countries applying them.
The Atmospheric Infrared Sounder (AIRS) on EOS/Aqua satellite provides diverse measurements of Methane (CH4) distribution at different pressure levels in the Earth's atmosphere. The focus of this research is to analyze the vertical variations of (CH4) volume mixing ratio (VMR) time-series data at four Standard pressure levels SPL (925, 850, 600, and 300 hPa) in the troposphere above six cities in Iraq from January 2003 to September 2016. The analysis results of monthly average CH4VMR time-series data show a significant increase between 2003 and 2016, especially from 2009 to 2016; the minimum values of CH4 were in 2003 while the maximum values were in 2016. The vertical distribution of CH4<
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Abstract
In the present work the effect of bearing compliance on the performance of high speed misaligned journal bearing lined with a compliant PTFE liner lubricated with bubbly oil at high speeds has been studied. The effect of induced oil film temperature due to shearing effect has been implemented. Hydrodynamic effect of the complaint bearing and the influence of aerated oil have been examined by the classical thermohydrodynamic lubrication theory modified to include the effect of oil film turbulence and oil film temperature with suitable models for bubbly oil viscosity and density. The effect of liner elastic deformation has been implemented by using Winkler model. The effects of variable density and s
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The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res
... Show MoreObjectives: The study aims at finding the effectiveness of dietary habits on urolithiatic patients at Urinary Units
in Baghdad Teaching Hospitals.
Methodology: A quantitative descriptive study was conducted to identify the effectiveness of dietary habits on
(100) of urolithiatic patients in Urinary Units at Baghdad Teaching Hospitals starting from May 2011 to Sep.
2012.Data were collected through the use of constructed check list of the questionnaire format, which
consists of two parts: - The first part: is related to the patient's demographic variables ; the second part: is
constructed to serve the purpose of the study (effectiveness of the dietary habits). The total number of items
of the questionnaire is (69) item
The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.
The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu
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Air pollution is considered one of the major environmental problems that contain many challenges and difficulties facing most countries of the world, including Iraq. The problem has emerged widely with the emergence of the industrial revolution in the world and the tremendous increase in the population and the increase in the number of transportation and its development in addition to excavation, maintenance and work Construction and weather fluctuations, such as dust and sandstorms, pollution resulting from oil refining, extraction, diversion and other processes that cause pollution, and the start of the world using methods that limit the volume of environmental pollution. The most prominent of these methods is the imposition of
... Show MoreObjective: The study aimed to identify the adolescents' fast foods and snacks, and find out the relationship between fast
food, snacks and adolescents' demographic data (gender and Body Mass Index). Methodology: A descriptive study
was conducted on impact of fast foods and snacks upon adolescents' Body Mass Index in secondary schools at Baghdad
city, starting from 20
th of April 2013 to the end of October 2014. Non- probability (purposive) sample of 1254
adolescents were chosen from secondary schools of both sides of Al-Karkh and Al-Russafa sectors. Data was collected
through a specially constructed questionnaire format include (12) items multiple choice questions. The validity of the
questionnaire was determined thr
This research aims to identify the role of external environment factors on the quality of educational services, from the academic point of view, where the distribution of a questionnaire to a random sample of (100) university professors, and then analyzing a model, and test the validity of this model using structural modeling (SEM) (Structural Equation Modeling).
And then test the relationships between variables using the software of Statistical Package for Social Sciences (SPSS V.18), the research found a number of conclusions, the most important conclusion is: the external environment factors has significant impact on the quality of educational services.
When the financial resources of individuals and groups available, this will lead to increase the consumption ranges and sometimes reached to excessive especially to the categories that have little awareness about economic importance and its reflections. it seems that consumerism has increased in many countries including Iraq because of many factors, and the most important one is the availability of financial resources as a result of the increase in oil exports as well as the spread of consumption media department at various levels especially.
The present study aimed to identify the therapeutic evaluation of chitosan extracted from the fungus cushroom and pure chitosan on glucose and lipid profile in the blood of 35 male rabbits with hyperlipidemia induced experimentally by cholesterol. The tests included estimation of glucose levels, total cholesterol, triglycerides, high-density lipoproteins, low-density lipoproteins, and very low-density lipoproteins. hyperlipidemia was induced in the male rabbits used in the study which was administered orally with cholesterol 150mg/kg body weight for a week. rabbits were divided into seven groups: control, cholesterol, pure chitosan, mushroom chitosan, cholesterol and pure chitosan, cholesterol and mushroom chitosan and cholestero
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