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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 Jul 01 2018
Journal Name
The Iraqi Postgraduate Medical Journal
Molecular and Serologic Detection of HLA-B27 among Ankylosing Spondylitis Patients with Some Clinical Correlations
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BACKGROUND: HLA-B27 can effect clinical presentation and course of ankylosing spondylitis. Different detection techniques of HLA-B27 are available with variable sensitivities and specificities. OBJECTIVE: To compare serologic and molecular diagnostic techniques of detecting HLA-B27 status and to correlate it with some clinical variables among ankylosing spondylitis patients. PATIENTS AND METHODS: A cross-sectional study was conducted on 83 Iraqi patients with ankylosing spondylitis. Clinical and laboratory evaluations were reported. HLA-B27 status was determined in all patients by real-time PCR using HLA-B27 RealFast™ kit; ELISA method was used as well to detect soluble serum HLA-B27 antigens using Human Leukocyte Antigen® kit. RESULTS:

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Publication Date
Tue Jan 01 2019
Journal Name
Cogent Engineering
IEC 60909 and ANSI standards comparison with ASCC based fault calculations of Iraqi power system
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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Adsorption of Chromium (Vi) from Aqueous Solutions using Low Cost Adsorbent: Equilibrium and Regeneration Studies
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The adsorption of Cr (VI) from aqueous solution by spent tea leaves (STL) was studied at different initial Cr (VI) concentrations, adsorbent dose, pH and contact time under batch isotherm experiments The adsorption experiments were carried out at 30°C and the effects of the four parameters on chromium uptake to establish a mathematical model description percentage removal of Cr (VI). The
analysis results showed that the experimental data were adequately fitted to second order polynomial model with correlation coefficients for this model was (R2 = 0.9891). The optimum operating parameters of initial Cr (VI) concentrations, adsorbent dose, pH and contact time were 50 mg/l, 0.7625 g, 3 and 100 min, respectively. At these conditions, th

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Publication Date
Sat Jan 01 2022
Journal Name
Ieee Transactions On Power Delivery
Optimal Dielectric Design of Medium Voltage Toroidal Transformer with Electrostatic Shield under Fast Front Excitation
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Accurate calculation of transient overvoltages and dielectric stresses from fast-front excitations is required to obtain an optimal dielectric design of power components subjected to these conditions, which are commonly due to switching and lightning, as well as utilization of power-electronic devices. Toroidal transformers are generally used at the low voltage level. However, recent investigations and developments have explored their use at the medium voltage level. This paper analyzes the model-based improvement of the insulation design of medium voltage toroidal transformers. Lumped and distributed parameter models are used and compared to predict the transient response and dielectric stress along the transformer winding. The parameters

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Publication Date
Sat Dec 15 2018
Journal Name
Research Journal Of Pharmaceutical, Biological And Chemical Sciences
Synthesis, Spectroscopic and Antimicrobial Studies of Mixed Ligand Metal (II) Complexes with three amino acids
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The research includes synthesis and identification of novel three amino acids ligands complexes of some heavy metal (II) ions by using the amino acids like glycine, L-alanine and L-valine. New metal mixed ligand complexes with amino acids are prepared the reaction by reacting the three amino acids with the metals(II) chloride by using 50% ethanolic solution and 50% distall water in the molar ratio [1:1:1:1] ( M:Gly:Ala:Val) except for Co(II) and Ni(II) complexes were found after diagnosis the coordination with both Lalanine and L-valine. The prepared complexes identified by using physical properties, flame atomic absorption and conductivity measurements, in addition, mass, FT.IR and UV.vis spectrum as well magnetic moment data. The general

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Structural and photoluminescence properties of CdO doped TiO2 thin films prepared by pulsed laser deposition
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TiO2 thin films have been deposited at different concentration of
CdO of (x= 0.0, 0.05, 0.1, 0.15 and 0.2) Wt. % onto glass substrates
by pulsed laser deposition technique (PLD) using Nd-YAG laser
with λ=1064nm, energy=800mJ and number of shots=500. The
thickness of the film was 200nm. The films were annealed to
different annealing (423 and 523) k. The effect of annealing
temperatures and concentration of CdO on the structural and
photoluminescence (PL) properties were investigated. X-ray
diffraction (XRD) results reveals that the deposited TiO2(1-x)CdOx
thin films were polycrystalline with tetragonal structure and many
peaks were appeared at (110), (101), (111) and (211) planes with
preferred orientatio

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Publication Date
Wed Mar 01 2017
Journal Name
Superlattices And Microstructures
Enhanced photoelectrochemical performance of ZnO nanorod arrays decorated with CdS shell and Ag2S quantum dots
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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Phenolic Content and Antioxidant, Antibacterial Activities of Ethanolic Extract From Lemon Balm and Oregano Plants
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The antioxidant and antibacterial activities of ethanolic extract and phenolic compounds extract of Lemon balm (Melissa officinalis) and Oregano (Oreganum vulgare) plants were studied; the phenolic content and the relationship between these compounds and the above activities were also investigated. The results showed that the Lemon balm had the highest phenolic content (56.5% mg g) and the phenolic content of Oregano was twice lower than Lemon balm. Lemon balm has the highest antioxidant activity which causes lipid peroxidation inhibition activity of linoleic acid (90.5%), this activity was more than ?-tocopherole antioxidant activity (79.3 %). It was found that the main source of antioxidant activity o

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Major inflammatory patterns of chronic sinonasal diseases and their accompanied anatomical variations; CT scan review
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Background: Because of wide use of Functional Endoscopic Sinus Surgery (FESS) technique in the recent years and basic role of coronal computed tomography (CT) scan in demonstrating the normal drainage route of para-nasal sinuses, identifying the major patterns of inflammatory sinonasal disease and accompanied anatomical variations is essential for appropriate preoperative surgical planning. In review of publisthed literature, there is no data on CT patterns of chronic inflammatory sinonasal disease and their accompained anatomical variations of nose and PNS in our local population.Objectives: was to determine the frequency of CT patterns and variations in patients with sinonasal symptoms.Methods: This was a cross sectional descriptive st

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Vanadium and Nickel Ions from Iraqi Atmospheric Residue by Using Solvent Extraction Method
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Iraqi crude Atmospheric residual fraction supplied from al-Dura refinery was treated to remove metals contaminants by solvent extraction method, with various hydrocarbon solvents and concentrations. The extraction method using three different type solvent (n-hexane, n-heptane, and light naphtha) were found to be effective for removal of oil-soluble metals from heavy atmospheric residual fraction. Different solvents with using three different hydrocarbon solvents (n-hexane, n-heptane, and light naphtha) .different variables were studied solvent/oil ratios (4/1, 8/1, 10/1, 12/1, and 15/1), different intervals of perceptual (15, 30-60, 90 and 120 min) and different temperature (30, 45, 60 and 90 °C) were used. The metals removal perce

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