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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
Mon Apr 01 2019
Journal Name
Journal Of Materials In Civil Engineering
Moisture Susceptibility and Fatigue Performance of Hydrated Lime–Modified Asphalt Concrete: Experiment and Design Application Case Study
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Hydrated lime has been recognized as an effective additive used to improve asphalt concrete properties in pavement applications. However, further work is still needed to quantify the effect of hydrated lime on asphaltic concrete performance under varied weather, temperature, and environmental conditions and in the application of different pavement courses. A research project was conducted using hydrated lime to modify the asphalt concretes used for the applications of wearing (surface), leveling (binder), and base courses. A previous publication reported the experimental study on the resistance to Marshall stability and the volumetric properties, the resilient modulus, and permanent deformation at three different weather temperatures. This

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of The Mechanical Behavior Of Materials
Transient response and performance of prestressed concrete deep T-beams with large web openings under impact loading
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Abstract<p>This study reports testing results of the transient response of T-shape concrete deep beams with large openings due to impact loading. Seven concrete deep beams with openings including two ordinary reinforced, four partially prestressed, and one solid ordinary reinforced as a reference beam were fabricated and tested. The effects of prestressing strand position and the intensity of the impact force were investigated. Two values for the opening’s depth relative to the beam cross-section dimensions were inspected under the effect of an impacting mass repeatedly dropped from different heights. The study revealed that the beam’s transient deflection was increased by about 50% with gre</p> ... Show More
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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering
Extraction of Manganese Element from Electric Arc Furnace Steel Slag (EAFS) by Liquid-liquid extraction (LLE) method
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This research investigates manganese (Mn) extraction from Electric Arc Furnace Steel Slag (EAFS) by using the Liquid-liquid extraction (LLE) method. The chemical analysis was done on the slag using X-ray fluorescence, X-ray diffraction, and atomic absorption spectroscopy. This work consisted of two parts: the first was an extensive study of the effect of variables that can affect the leaching process rate for Mn element from slag (reaction time, nitric acid concentration, solid to liquid ratio, and stirring speed), and the second part evaluates the extraction of Mn element from leached solution. The results showed the possibility of leaching  83.5 % of  Mn element from the slag at a temperature of 25°C, nitric acid co

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Publication Date
Wed May 01 2019
Journal Name
Environmental Technology &amp; Innovation
Biomineralization based remediation of cadmium and nickel contaminated wastewater by ureolytic bacteria isolated from barn horses soil
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Publication Date
Wed May 01 2024
Journal Name
Journal Of Water Process Engineering
Rational assembly of Z-scheme FeTiO3/Fe-doped g-C3N4 photocatalytic heterojunctions: Photodegradation behavior and mechanism insight
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Expanded use of antibiotics may increase the ability of pathogenic bacteria to develop antimicrobial resistance. Greater attention must be paid to applying more sustainable techniques for treating wastewater contaminated with antibiotics. Semiconductor photocatalytic processes have proven to be the most effective methods for the degradation of antibiotics. Thus, constructing durable and highly active photocatalytic hybrid materials for the photodegradation of antibiotic pollutants is challenging. Herein, FeTiO3/Fe-doped g-C3N4 (FTO/FCN) heterojunctions were designed with different FTO to FCN ratios by matching the energy level of semiconductors, thereby developing effective direct Z-type heterojunctions. The photodegradation behaviors of th

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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Contrast enhancement of infrared images using Adaptive Histogram Equalization (AHE) with Contrast Limited Adaptive Histogram Equalization (CLAHE)
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The objective of this paper is to improve the general quality of infrared images by proposes an algorithm relying upon strategy for infrared images (IR) enhancement. This algorithm was based on two methods: adaptive histogram equalization (AHE) and Contrast Limited Adaptive Histogram Equalization (CLAHE). The contribution of this paper is on how well contrast enhancement improvement procedures proposed for infrared images, and to propose a strategy that may be most appropriate for consolidation into commercial infrared imaging applications.
The database for this paper consists of night vision infrared images were taken by Zenmuse camera (FLIR Systems, Inc) attached on MATRIC100 drone in Karbala city. The experimental tests showed sign

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Publication Date
Sun Feb 01 2026
Journal Name
Journal Of The Iranian Chemical Society
Synthesis, spectroscopic characterization, thermodynamic studies, and anticancer, antioxidant evaluation of metal ion complexes derived from azo dye
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Synthesis of new Fe+3, Co+2, Cu+2, Ru+3, and Rh+3 complexes of azo ligand; [5-((2-(3 H-1 indol-3-yl) ethyl) diazenyl) quinolin-8-ol], of 1:2 (M: L) and characterized through various techniques. The complexes exhibited octahedral geometries. Thermogravimetric (TGA and DSC) analysis is utilized to study the thermal properties of various compounds and reveal the presence of coordinated water molecules in the complexes. The multi-stage thermal decomposition mechanisms, where the thermal breakdown is ended by the formation of metal oxide as the final stable residue. The antioxidant activity of the ligand and its metal complexes was evaluated using the DPPH free radical scavenging assay and Gallic acid as a standard substance. Among the tested co

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Publication Date
Sun Sep 08 2019
Journal Name
Applied Organometallic Chemistry
Phosphorus‐based Schiff bases and their complexes as nontoxic antioxidants: Structure–activity relationship and mechanism of action
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Phosphorus‐based Schiff base were synthesized by treating bis{3‐[2‐(4‐amino‐1.5‐dimethyl‐2‐phenyl‐pyrazol‐3‐ylideneamino)ethyl]‐indol‐1‐ylmethyl}‐phosphinic acid with paraformaldehyde and characterized as a novel antioxidant. Its corresponding complexes [(VO)2L(SO4)2], [Ni2LCl4], [Co2LCl4], [Cu2LCl4], [Zn2LCl4], [Cd2LCl4], [Hg2LCl4], [Pd2LCl4], and [PtL

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Publication Date
Fri Dec 20 2024
Journal Name
Iraqi Journal Of Pharmaceutical Sciences
Genetic Polymorphisms at TNF-Alpha Receptors Associated some Autoimmune Diseases and Response of Anti-TNF Biologics: Review
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Some genetic factors are not only involved in some autoimmune diseases but also interfere with their treatment, Such as Crohn's disease (CD), Rheumatoid Arthritis (RA), ankylosing spondylitis (AS), and psoriasis (PS). Tumor Necrosis Factor (TNF) is a most important pro-inflammatory cytokine, which has been recognized as a main factor that participates in the pathogenesis and development of autoimmune disorders. Therefore, TNF could be a prospective target for treating these disorders, and many anti-TNF were developed to treat these disorders. Although the high efficacy of many anti-TNF biologic medications, the Patients' clinical responses to the autoimmune treatment showed significant heterogeneity. Two types of TNF receptor (TNFR); 1 an

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Copper(II) using 2,2[O-Tolidine-4,4-bis azo]bis[4,5-diphenyl imidazole](MBBAI)
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            Spectrophotometric method was developed for the determination of copper(II) ion. Synthesized (2,2[O-Tolidine-4,4-bis azo]bis[4,5-diphenyl imidazole]) (MBBAI) was used as chromogenic reagent at pH=5. Various factors affecting complex formation, such as, pH effect, reagent concentration, time effect and temperature effect, have been considered and studied. Under optimum conditions concentration ranged from (5.00-80.00) µg/mL of copper(II) obeyed Beer`s Low. Maximum absorption of the complex was 409nm with molar absorpitivity 0.127x104 L mol-1 cm-1. Limit of detection(LOD) and Limit of quantification were 1.924 and 6.42 μg/mL, respectively.

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