The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th

Corrosion experiments were carried out to investigate the effect of several operating parameters on the corrosion rate and corrosion potential of carbon steel in turbulent flow conditions in the absence and presence of sodium benzoate inhibitor using electrochemical polarization technique. These parameters were rotational velocity (0 - 1.57 m/s), temperature (30oC – 50oC), and time. The effect of these parameters on the corrosion rate and inhibition efficiency were investigated and discussed. It was found that the corrosion rate represented by limiting current increases considerably with increasing velocity and temperature and that it decreased with time due to the formation of corrosion product layer. The corrosion potential shifted t

This study was carried out in Plant Tissue Culture Labs, College of Agricultural Engineering Sciences, University of Baghdad from November 2018 to June 2019. Fresh stem cuttings, 5 cm long were selected from 6-month old C-35 Citrange rootstock. Five concentrations of BA (0, 1, 1.5, 2 and 2.5 mg.L-1) were studied and addition of meta-Topolin (mT) at four concentrations (0, 1, 5 and 10 mg.L-1) was also studied to find out its effect individually on shoot number and shoot length in multiplication stage. Rooting media supplemented with four concentrations of IBA (0, 1, 2 and 3 mg.L-1) was also studied to find out its effect on rooting percentage, root number and root length. Results showed that BA as concentration of 2.5mg.L-1 significantly gav

When the number of confirmed coronavirus disease cases rose in Iraq in the middle of February 2021, the Iraqi government performed a closure approach to constrain mobility and factory operations and enforce social distancing. In this research, the concentrations of air components (PM_2.5, PM₁₀, nitrogen dioxide (NO₂) and ozone (O₃)), which represent herein the degree of air quality index, were recorded, drawn and evaluated over central (Baghdad, the capital), northern (Kirkuk Province) and southern (Basra Province) Iraq before and during the closure. The experimental duration of this research was 6 months (from 1 January 2021 to 30 June 2021), which

The technique of plant tissue culture has been used to In vitro micropropagation of Spilanthes acmella (L.) Murr. It is an ornamental and medicinal plant not cultivated in Iraq. Seeds were sterilized and cultuared on full strength Murashige and Skoog medium(1962)(MS). Naphthalene acetic acid (NAA), 6- furfuryl aminopurine (Kin.) growth regulators were used at the Initiation stage.The combination between IAA and Kin. was used in multiplication stage. IAA was used for rooting the shoots. Results showed that 1.5% sodium hypochlorite for 15 min was very effective for disinfecting and survival. Nodes exhibited relatively highest response as compared with apical meristems and leaflets culture. Supplying the culture medium with 1 mg/L.

A factorial experiment (2× 3) in randomized complete block design (RCBD) with three replications was conducted to examine the effect of honeycomb selection method using three interplant distances on yield and its components of two cultivars of bean, Bronco and Strike. Interplant distances used were 75× 65 cm, 90× 78 cm, and 105× 91 cm (row× plant) represent short (high plant density), intermediate (intermediate plant density), and wide (low plant density) distance, respectively. Parameters used for selection were number of days from planting to the initiation of first flower, number of nodes formed prior to first flower, and number of main branches. Results showed significant superiority of the Bronco cultivar represented in the number

The competitive environment influences the increase in exercise intensity and hence adds to the growth of training and practice. The study objective.to identify the effect of competitive speed exercises on the effectiveness of skill performance and speed of counterattack for junior boxers, as well as to know the rate of development for these variables.Materials and methods. The research sample consisted of twelve up-and-coming Al-Najda Sports Club players who participated in the national tournament and were selected with care. They were placed into two groups, control and experimental, with six boxers each in the control and experimental groups. The two groups were assigned identical weights on purpose, and their ages range from 15 to 16 ye

Positron annihilation lifetime (PAL) technique has been employed to
study the microstructural changes of polyurethane (PU), EUXIT 101
and epoxy risen (EP), EUXIT 60 by Gamma-ray irradiation with the
dose range (95.76 - 957.6) kGy. The size of the free volume hole and
their fraction in PU and EP were determined from ortho-positronium
lifetime component and its intensity in the measured lifetime spectra.
The results show that the irradiation causes significant changes in the
free volume hole size (V_h) and the fractional free volume (F_h), and
thereby the microstructure of PU and EP. The results indicate that
the γ-dose increases the crystallinity in the amorphous regions of PU
and increas