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 dimensions 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 in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

The acidity of spent lubricant was treated using sodium hydroxide solution. The effect of three variables on the treatment have been studied . These are mixing time rangingfrom 5-35 minutes, NaOH to lubricant weight ratio ranging from  0.25-1.25 and weight percentage  of NaOH ranging from  2-6 % .

The experimental design of Box-Wilson method is adopted to find a useful relationship between the three controllable variables and the lowering in the acidity of the spent lubricant. Then the effective variables and interactions are identified using the statistical analysis(F-test) of  three variable fractional design. The mathematical model is well represented  by a second order polynomial.

By

The developed financial system is essential for increasing economic growth and poverty reduction in the world. The financial development helps in poverty reduction indirectly via intermediate channel which is the economic growth. The financial development enhancing economic development through mobilization of savings and channel them to the most efficient uses with higher economic and social returns. In addition, the economic growth reduces the poverty through two channels. The first is direct by increasing the introduction factors held by poor and improve the situations into the sectors and areas where the poor live. The second is indirect through redistribution the realized incomes from the economic growth as well as the realiz

Leuconostoc bacteria was isolated from local pickled cabbage (Brassica oleracea capitata) and identified as Leuconostoc mesenteroides by morphology,biochemical and physiological. The local isolated L. mesenteroides bacteria under the optimal conditions of dextran production showed that, the highly production of dextran was 7.7g achieved by using a modified natural media comprised of 100ml whey, 10g refined sugar, 0.5g heated yeast extract, 0.01g CaCl2, 0.001g MgSO4, 0.001g MnCl2 and 0.001g NaCl at pH 6 and 25̊C for 24 hr of fermentation and by using 1ᵡ106 cell/ml as initial inoculums volume. Some applications in food technology (Ice cream, Loaf, Ketchup and Beef preservation) have been performed with processed dextran. The result

Drag has long been identified as the main reason for the loss of energy in fluid transmission like pipelines and other similar transportation channels. The main contributor to this drag is the viscosity as well as friction against the pipe walls, which will results in more pumping power consumption.

   The aim in this study was first to understand the role of additives in the viscosity reduction and secondly to evaluate the drag reduction efficiency when blending with different solvents.

   This research investigated flow increase (%FI) in heavy oil at different flow rates (2 to 10 m3/hr) in two pipes (0.0381 m & 0.0508 m) ID By using different additives (toluene and naphtha) with different concent

The research aims to determine the role of the training strategy with its dimensions of (strategic analysis, formulation of training strategy, implementation of training strategy, evaluation) in the pioneering performance of the organization with its dimensions of (pre-planning , renewal and modernization, efficiency, effectiveness). Important and modern in pioneering performance and training strategy, and in recognition of the importance of the subject and the expected results of the surveyed banks, an analysis was made of the data obtained through field visits in addition to the questionnaire and interviews ,and the most prominent results that were reached were taking the research sample into consideration all the requirements of the trai

The aim of the current research is to verify the effect of the cognitive modeling strategy on the achievement of the chemistry course for the students of the first intermediate grade. To achieve the objective of the research, the null hypothesis was formulated via cognitive modeling strategy. The results showed that the experimental group's students performed better than the students in the control group. In the light of the results, the researchers concluded: The impact of the cognitive modeling strategy in the achievement of students of first intermediate grade in chemistry.

The aim of this study is to examine the effectiveness of fishbowl strategy as one of the effective learning strategies for intermediate students’ achievement in geography subject. To do this, three classes of second intermediate were chosen from Noor Al-Mustafa School for academic years (2015-2016). (64) Student were selected as a sample that distributed into two equal groups: experimental and control group. The research used the achievement test as an instrument to come up with the finding of the study. The experiment began on Tuesday 13^th of October 2015 and ended on Tuesday 5^th January 2016. Through this time, the researcher taught them the first and second chapter in geography of Arab homeland using fishbowl s