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The contribution of the tax authorities to increase the tax revenues: An applied research on a sample of the supporting bodies in the health sector for the period 1998-2008
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the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.

The research data have been collected from some supportive entities to the tax work of the health sector through the statistics of their registered taxpayers as well as, the statistics of the taxpayers that are registered at the GCT to observe the difference between those statistics. The research is based on a primary hypothesis that suggests that there is a strong relationship between the effectiveness of the role of the supportive entities and the expansion in the determination of the tax bases of the taxpayers, and in turn, increasing the collected tax revenue.

In general, the results indicated that there is a weakness in the response of the supportive entities of the tax work and consequently weak cooperation with GCT. This matter has negatively reflected on the process of obtaining information that contributes in determining the tax base of the taxpayers and a reduction in tax revenue.

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering
Stress Concentration factor Analysis of Helical Gear Drives with Asymmetric Teeth Profiles
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This study investigates the influence of asymmetric involute teeth profiles for helical gears on the bending stress. Theoretically, bending stress has been estimated in spur involute gears which have symmetric teeth profile by based on the Lewis, 1892 equation. Later, this equation is developed by, Abdullah, 2012. to determine the effect of an asymmetric tooth profile for the spur gear on the bending stress. And then these equations are applied with stress concentration factor once for symmetric and once other for asymmetric teeth profile. In this paper, the bending stresses for various types of helical gear with various types of asymmetric teeth profile are calculated numerically for defined the stress concentration fac

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Engineering
Energy and Exergy Analyses of Heat Pump Cycle with Refrigerant Injection Technology
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The effect of refrigerant injection techniques on the performance of heat pump system based on exergy analysis was studied theoretically. Three refrigerant injection techniques were used; the first was achieved by injected vapour in volume ratios from 1 to 7% in the accumulator. The second was injection liquid refrigerant in the discharge line with the aid of Liquid Pressure Amplification (LPA) pump, with volume ratios from 1 to 10%. The third was a hybrid injection with volume ratios of injected vapour and liquid varied from 1 to 3% and 1 to 10%; respectively. The following improvements in cycle performance were observed. For vapour injection technique, the best ratio of injection was 5%, the exergy destruction reduced

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Publication Date
Wed Aug 29 2018
Journal Name
Journal Of Engineering
Desalting of RO Waste and Drainage Water by Direct Contact Membrane Distillation
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Direct contact membrane distillation is an effective method for production of fresh water from saline water. In this study two samples were used as feed solutions; the first one was RO waste from Al-Hilla Coca-Cola Factory (TDS= 2382 mg/l) and the other was Haji Ali drainage water (TDS= 4127 mg/l). Polytetrafluoroethylene (PTFE) hydrophobic membrane supported with polypropylene (PP) was used as flat sheet form with plate and frame cell. Results proved that membrane distillation is an effective technique to produce fresh water with high quality from brine with low salinity content. With membrane area of 8x8 cm2, the volume of treated water decreased from 34.97 ml at first half hour to 33.02 ml after 180 min of

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Characterization and Preliminary Anti-inflammatory Evaluation of New Fenoprofen Hydrazone Derivatives
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New hydrazone derivatives of Fenoprofen were synthesized and evaluated for their anti-inflammatory activity by means of egg white induced paw edema method. All the synthesized target compounds were characterized by FT-IR spectroscopy, 1HNMR analysis and by measure of their physical properties. The synthesis of the target compounds(H1-H4) was accomplished by multistep reaction procedures. The synthesized target compounds were show activity in reducing paw edema thickness and their anti-inflammatory effect was comparable to that of the standard (Fenoprofen) except for compound H3 which show anti-inflammatory activity higher than Fenoprofen.

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Laser
PDF Treatment of intraoral pyogenic granuloma with diode laser 810-980 nmarch
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Background: Pyogenic granuloma is a hyperplastic benign tumor. The most common intra-oral site is marginal gingiva. It is often occurred in the second decade of life, it has a strong tendency to recur after simple excision.

The aim of study: to evaluate the therapeutic advantages of diode laser (810-980 nm) in intraoral Pyogenic granuloma management.

Materials and method: A total of 28 patients (14 men and 14 females) were enrolled in this study and had their pyogenic granuloma surgically removed using a diode laser. All of the patients were given local anesthetic and went through the identical surgical procedure (cartridge containing 1 percent lidocaine with epinephrine 1:

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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Engineering
Numerical Study of Composite Concrete Castellated Double Channel Beams with Strengthening Techniques
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Current numerical research was devoted to investigating the effect of castellated steel beams without and with strengthening. The composite concrete asymmetrical double hot rolled steel channels bolted back to back to obtain a built-up I-shape form are used in this study. The top half part of the steel is smaller than the bottom half part, and the two parts were connected by bolting and welding. The ABAQUS/2019 program employed the same length and conditions of loading for four models: The first model is the reference without castellated and strengthening; the second model was castellated without strengthened; the third model was castellated and strengthened with reactive powder concrete encased in the

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Publication Date
Tue Mar 03 2026
Journal Name
Buildings
Behavior of Stiffened Stainless-Steel Tube Columns Filled with Steel Fiber Concrete
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This research explored the performance of steel fiber concrete-filled stainless-steel tube columns stiffened with embedded carbon steel T-sections with various steel fiber ratios under biaxial bending conditions. A numerical parametric analysis was adopted, using finite element modeling with Abaqus CAE/2021 to evaluate the effects of the fiber ratio (ranging from 0% to 1.5%) on the load-bearing capacity and deflection behavior of columns. In addition, the compressive strength of concrete ranged between 45 and 65 MPa. An increase in the fiber ratio led to a substantial improvement in the ultimate load-bearing capacity (up to 24%), a reduction in deflection (of approximately 49%), and an improvement in column ductility, which were obt

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Assessment of Traditional Asphalt Mixture Performance Using Natural Asphalt from Sulfur Springs
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This research utilized natural asphalt (NA) deposits from sulfur springs in western Iraq. Laboratory tests were conducted to evaluate the performance of an asphalt mixture incorporating NA and verify its suitability for local pavement applications. To achieve this, a combination of two types of NA, namely soft SNA and hard HNA, was blended to create a binder known as Type HSNA. The resulting HSNA exhibited a penetration grade that adhered to Iraqi specifications. Various percentages of NA (20%, 40%, 60%, and 80%) were added to petroleum asphalt. The findings revealed enhanced physical properties of HSNA, which also satisfied the requirements outlined in the Iraqi specifications for asphalt cement.

Consequently, HS

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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Numerical Solutions of Two-Dimensional Vorticity Transport Equation Using Crank-Nicolson Method
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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.

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Publication Date
Mon Nov 11 2019
Journal Name
Spe
Modeling Rate of Penetration using Artificial Intelligent System and Multiple Regression Analysis
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Abstract<p>Over the years, the prediction of penetration rate (ROP) has played a key rule for drilling engineers due it is effect on the optimization of various parameters that related to substantial cost saving. Many researchers have continually worked to optimize penetration rate. A major issue with most published studies is that there is no simple model currently available to guarantee the ROP prediction.</p><p>The main objective of this study is to further improve ROP prediction using two predictive methods, multiple regression analysis (MRA) and artificial neural networks (ANNs). A field case in SE Iraq was conducted to predict the ROP from a large number of parame</p> ... Show More
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