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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
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
Removal of Direct 50 Dyes from Aqueous Solution Using Natural Clay and Organoclay Adsorbents
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In this study, hexadecyltrimethylammonium bromide (HDMAB) - bentonite was synthesized by placing alkylammonium cation onto bentonite. Adsorption of textile dye such as direct Yellow 50 on natural bentonite and HDMAB -bentonite was investigated. The effects of pH, contact time,dosage clay and temperature were investigated experimentally .The Langmuir and Freundlish isotherms equations were applied to the data and values of parameters of these isotherm equations were evaluated. The study indicated that using 0.2 g of HDMAB (hexadecyltrimethylammonium bromide) lead to increase the percentage removal(R%) from 78% for pure bentonite to 99 %. The optimum pH value for the adsorption experiments was found to be pH=3 and therefore all the experim

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Publication Date
Thu Mar 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetics and Mass Transfer Study of Oleic Acid Esterification over Prepared Nanoporous HY zeolite
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A mathematical model was proposed to study the microkinetics of esterification reaction of oleic acid with ethanol over prepared HY zeolite catalyst. The catalyst was prepared from Iraqi kaolin source and its properties were characterized by different techniques. The esterification was done under different temperature (40 to 70˚C) with 6:1 for molar ratio of ethanol to oleic acid and 5 % catalyst loading.

   The microkinetics study was done over two period of time each period was examined individually to calculate the reaction rate constant and activation energy. The impact of the mass transfer resistance to the reactant was also investigated; two different studies have been accomplished to do this purpose.

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Publication Date
Sun Jun 01 2025
Journal Name
Journal Of Physics: Conference Series
Searching Ground State Properties of some Light Proton-Rich Nuclei Using Whittaker Wave Functions
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Abstract<p>In this work, the Whittaker wave functions were used to study the nuclear density distributions and elastic electron scattering charge form factors for proton-rich nuclei and their corresponding stable nuclei (<sup>10,8</sup>B, <sup>13,9</sup>C, <sup>14,12</sup>N and <sup>19,17</sup>F). The parameters of Whittaker’s basis were fixed to generate the experimental values of available size radii. The Whittaker basis was connected to harmonic-oscillator basis through boundary condition at match point. The nuclear shell model was opted with pure configuration for all studied nuclei to compute aforementioned studied quantities except <sup>10</sup></p> ... Show More
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Publication Date
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis and Characterization of New Phthalimides Containing 1, 2, 4-triazole and Imine Group
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Several new derivatives of 1, 2, 4-triazoles linked to phthalimide moiety were synthesized through following multisteps. The first step involved preparation of 2, 2-diphthalimidyl ethanoic acid [2] via reaction of two moles of phthalimide with dichloroacetic acid. Treatment of the resulted imide with ethanol in the second step afforded 2, 2-diphthalimidyl ester [3] which inturn was introduced in reaction with hydrazine hydrate in the third step, producing the corresponding hydrazide derivative [4]. The synthesized hydazide was introduced in different synthetic paths including treatment with carbon disulfide in alkaline solution then with hydrazine hydrate to afford the new 1, 2, 4-triazole [10]. Reaction of compound [10] with different alde

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Publication Date
Sat Jan 01 2005
Journal Name
Al-fath Journal
Synthesis And Characterisation Of Some Lanthanide Ion(III) ComplexesWith Mixed Ligands (Nicotinamide And Benzimidazole)
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Complexes of Lanthanide ione Ln(III) =La(III) , Ce(III),Pr(III) and Nd(III) withligands of nicotinamide (na) and Benzimidazole (BIMD) have been prepared withgeneral formula [M(na)3(BIMD)3](NO3) where :M = Ln(III) = La(III) , Ce(III) , Gd(III) , Nd(III) .Na = nicotinamide = C7H6N2OBIMD = Benzimidazole = C7H6N2All compounds have been characterized by spectroscopic methods [FT-IR , UV-VIS ,AAS] , microanalysis (C.H.N) Along with conductivity measurements , solubility ,melting point , theroitical measurment by using chem office 3D prog .Model (2000) .Frome the above data the proposed moleculer structure for all complexes with its ionsis octahydral geometries

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Physics Conference Series
Enhanced phot-respons of porous silicon photo- detectors by embedding Titanium -dioxide nano-particles
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: Porous silicon (n-PS) films can be prepared by photoelectochemical etching (PECE) Silicon chips n - types with 15 (mA /cm2), in15 minutes etching time on the fabrication nano-sized pore arrangement. By using X-ray diffraction measurement and atomic power microscopy characteristics (AFM), PS was investigated. It was also evaluated the crystallites size from (XRD) for the PS nanoscale. The atomic force microscopy confirmed the nano-metric size chemical fictionalization through the electrochemical etching that was shown on the PS surface chemical composition. The atomic power microscopy checks showed the roughness of the silicon surface. It is also notified (TiO2) preparation nano-particles that were prepared by pulse laser eradication in e

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Publication Date
Sun Mar 03 2013
Journal Name
Journal Of Al-nahrain University
Synthesis and Characterization of Some New 1,2,3-Triazole, Pyrazolin-5-one and thiazolidinone Derivatives
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Five membered heterocyclics derivatives were synthesized in this work by three routes. The first route includes the synthesis of N-benzoic acid 1,2,3,-triazole derivatives (3),(4) by diazotation of methyl-2-amino benzoate and treating the resulted salt (1) with sodium azide and ethyl acetoacetate or acetyl acetone, respectively. In the second route, derivatives of pyrazole (8) pyrazolin-5-one (9), (10) were prepared by the reaction of the salt (1) with some active methylene compounds to give the corresponding hydrazones derivatives (5-7) which then they were treated with hydrazine hydrate. The third route afforded the synthesis of three derivatives (12), (15a), (15b) of thiazolidinone by two different methods. AII compounds were confirmed b

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Publication Date
Sun Jan 01 2017
Journal Name
International Journal Of Microbiology
Production, Characterization, and Antimicrobial Activity of Mycocin Produced by<i>Debaryomyces hansenii</i>DSMZ70238
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The present study was conducted to estimate the antimicrobial activity and the potential biological control of the killer toxin produced byD. hanseniiDSMZ70238 against several pathogenic microorganisms. In this study, the effects of NaCl, pH, and temperature, killer toxin production, and antimicrobial activity were studied. The results showed that the optimum inhibitory effect of killer toxin was at 8% NaCl, and the diameters of clear zones were 20, 22, 22, 21, 14, and 13 mm forStaphylococcus aureus, Escherichia coli, Klebsiella pneumoniae, Streptococcus pyogenes, Candida albicans,andCandida neoformans, respectively. The largest inhibition zones were

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Publication Date
Thu Apr 04 2024
Journal Name
Journal Of Electrical Systems
AI-Driven Prediction of Average Per Capita GDP: Exploring Linear and Nonlinear Statistical Techniques
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Average per capita GDP income is an important economic indicator. Economists use this term to determine the amount of progress or decline in the country's economy. It is also used to determine the order of countries and compare them with each other. Average per capita GDP income was first studied using the Time Series (Box Jenkins method), and the second is linear and non-linear regression; these methods are the most important and most commonly used statistical methods for forecasting because they are flexible and accurate in practice. The comparison is made to determine the best method between the two methods mentioned above using specific statistical criteria. The research found that the best approach is to build a model for predi

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Publication Date
Mon Aug 22 2022
Journal Name
Biochemical And Cellular Archives
Measurement of inflammation and oxidative stress biomarkers induced by cigarette smoke among Iraqi smokers.
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To determine the association between cigarette smoking and oxidative stress, a study was conducted in the period from January 2020 to April 2021, at College of Medicine, Al-Nahrain University, Baghdad, Iraq. The Enzyme-linked immunosorbent assay (ELISA) technique was utilized for measurement the antioxidant enzymes including: Glutathione superoxide (GPX) and catalase (CAT) and the biomarker of lipid peroxidation Malondialdehyde (MDA). Also, the gene expression of Nrf2 and HO-1were determined by using RT-PCR technique. The results indicate lower level of both GPX and CAT (p ≤ 0.001) in smokers compared with non-smokers. While the result of MDA indicate higher level in smokers (p≤0.001) compared with nonsmokers. The Nrf2 and HO-1 gene exp

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