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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 Oct 01 2023
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Grafted Chitosan Blending with Polyvinyl alcohol / Nanocomposite and Study Biological Activity
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The study of biopolymers and their derivative materials had received a considerable degree of attention from researchers in the preparation of novel material. Biopolymers and their derivatives have a wide range of applications as a result of their bio-compatibility, bio-degradability and non-toxicity. In this paper, chitosan reacted with different aldehydes(2,4 –dichloro- benzaldehyde or 2-methyl benzaldehyde), different ketones (4-bromoacetophenone or 3-aminoacetophenone) to produce chitosan schiff base (1-4) . Chitosan schiff base (1-4) reacted with glutaric acid or adipic acid in acidic media in distilled water according to the steps of Fischer and Speier to produce compounds (5-12)

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Publication Date
Tue Nov 01 2022
Journal Name
Heliyon
Removal of copper by Azolla filiculoides and Lemna minor: phytoremediation potential, adsorption kinetics and isotherms
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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Synthesis and Evaluation of Platinum Nanoparticles Using F. Carica Fruit Extract and Their Antimicrobial Activities
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Abstract

In this manuscript, a simple new method for the green synthesis of platinum nanoparticles (Pt NPs) utilizing F. carica Fig extract as reducing agent for antimicrobial activities was reported. Simultaneously, the microstructural and morphological features of the synthesized Pt NPs were thoroughly investigated. In particular, the attained Pt NPs exhibited spherical shape with diameter range of 5-30 nm and root mean square of 9.48 nm using Transmission Electron Microscopy (TEM) and Atomic Force Microscopy (AFM), respectively. Additionally, the final product (Pt NPs) was screened as antifungal and antibacterial agent against Candida and Aspergillus species as well as Gram-positive Staphyllococcus aureus and G

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Publication Date
Tue Feb 06 2024
Journal Name
Moroccan Journal Of Chemistry
Green Synthesis, Characterization, Antimicrobial and Anticancer Studies of Zirconium Oxide Nanoparticles Using Thyme plant Extract
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In this work we used the environmentally friendly method to prepared ZrO2 nanoparticles utilizing the extract of Thyms plant In basic medium and at pH 12, the ZrO2 NPs was characterized by different techniques such as FTIR, ultraviolet visible, Atomic force microscope, Scanning Electron Microscopy, X-ray diffraction and Energy dispersive X-ray. The average crystalline size was calculated using the Debye Scherres equation in value 7.65 nm. Atomic force microscope results showed the size values for ZrO2 NPs were 45.11nm, and there are several distortions due to the presence of some large sizes. Atomic force microscope results showed the typical size values for ZrO2 NPs were 45.11 nm, and there are several distortions due to the presence of so

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Publication Date
Tue Jun 01 2021
Journal Name
Iraqi Journal Of Physics
Structural and optical properties of TiO2:NiO nanoparticles thin films prepare by chemical spray pyrolysis
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The properties of structural and optical of pure and doped nano titanium dioxide (TiO2) films, prepared using chemical spray pyrolysis (CPS) technique, with different nanosize nickel oxide (NiO) concentrations in the range (3-9)wt% have been studied. X-Ray diffraction (XRD) technique where using to analysis the structure properties of the prepared thin films. The results revealed that the structure properties of TiO2 have polycrystalline structure with anatase phase. The parameters, energy gap, extinction coefficient, refractive index, real and imaginary parts were studied using absorbance and transmittance measurements from a computerized ultraviolet visible spectrophotometer (Shimadzu UV-1601 PC) in the wavelength

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Publication Date
Wed Aug 05 2020
Journal Name
Advances In Civil Engineering
Strength compensation of deep beams with large web openings using carbon fiber–reinforced polymer sheets
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This article presents the results of an experimental investigation of using carbon fiber–reinforced polymer sheets to enhance the behavior of reinforced concrete deep beams with large web openings in shear spans. A set of 18 specimens were fabricated and tested up to a failure to evaluate the structural performance in terms of cracking, deformation, and load-carrying capacity. All tested specimens were with 1500-mm length, 500-mm cross-sectional deep, and 150-mm wide. Parameters that studied were opening size, opening location, and the strengthening factor. Two deep beams were implemented as control specimens without opening and without strengthening. Eight deep beams were fabricated with openings but without strengthening, while

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Publication Date
Thu Feb 01 2024
Journal Name
Russian Journal Of Bioorganic Chemistry
Synthesis, Characterization of Formazan Derivatives from Isoniazid and Study Their Antioxidant Activity and Molecular Docking
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Objective: Synthesis, Characterization of formazan derivatives and studies the antioxidant activity of prepared compounds and molecular docking. Methods: In this study, formazan compounds (III–XIV) were produced by combining Schiff base compounds (I), (II) with diazonium salts resulting from reactions of different aromatic amines with sodium nitrate in the presence of Con.HCl at 0–5°C. When isonicotinic acid hydrazide reacts with (N,N-dimethylbenzaldehyde, 4-hydroxy-3-methoxybenzaldehyde) in the presence glacial acetic acid as a solvent Schiff base compounds are created. Results: The prepared compounds were identified by FT-IR, 1H NMR, 13C NMR, then the antioxidant activity of the derivatives and molecular docking were studied. D

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Publication Date
Thu Jun 30 2022
Journal Name
International Journal Of Drug Delivery Technology
Synthesis of New Substituted Coumarin Derivatives containing Schiff-Base as Potential Antimicrobial and Antioxidant Agents
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By unusual method for separating two isomers of a substituted nitro-coumarin using a soxhlet extractor and in controlling temperature to get a selective nitration reaction, several new Schiff base coumarins were synthesized from nitro coumarins as starting material, which were reduced by Fe in glacial acetic acid to produce corresponding amino coumarin derivatives. Then the latter was reacted with different aromatic aldehydes to produce the desired Schiff bases derivatives. After characterization by Fourier transform infrared (FT-IR), Proton nuclear magnetic resonance (1HNMR) and Carbon-13 nuclear magnetic resonance (C-NMR), all these compounds were evaluated as potential Antimicrobial and Antioxidant Agents.

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Publication Date
Fri Jun 14 2019
Journal Name
Biotechnology Letters
Extracellular biosynthesis of silver nanoparticles from Penicillium italicum and its antioxidant, antimicrobial and cytotoxicity activities
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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
DESIGN, CONSTRUCTION AND TESTING OF LOW SPEED WIND TUNNEL WITH ITS MEASUREMENT AND INSPECTION DEVICES
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A low speed open circuit wind tunnel has been designed, manufactured and constructed at theMechanical Engineering Department at Baghdad University - College of Engineering. The work is one ofthe pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes thefirst part of the work; that is the design calculations, simulation and construction. It will be followed by asecond part that describes testing and calibration of the tunnel. The proposed wind tunnel has a testsection with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flowdisturbances in the test sec

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