The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

Jet grouting is one of the most widely applied soil improvement techniques. It is suitable for most geotechnical problems, including improving bearing capacity, decreasing settlement, forming seals, and stabilizing slopes. One of the difficulties faced by designers is determining the strength and geometry of elements created using this method. Jet grouted soil-cement columns in soil are a complicated issue because they are dependent on a number of parameters such as soil type, grout and water flow rate, rotation and lifting speed of monitor, nozzle jetting force, and water to cement ratio of slurry. This paper discusses the effect of the water-cement ratio on the physical and mechanical characteristics of soilcrete. In t

The adhesion strength between Polyethylene (PE) film and Aluminum surface by using the adhesive material (Cyanoacrylate) has been studied. Aluminum (Al) was used as a substrate, and polyethylene (PE) was used as a film adhered to the Al surface. Standard specimens were prepared to use in the peeling test in dry condition, other specimens were immersed in water for 12 days at room temperature. the results for the specimens in the dry condition had shown that high value in the peel force and the peel energy, the peel force was 0.38*103 N/m and the peel energy was 0.605*103 N/m, peeling the film from Al surface leaves a residual of the adhesive material on both adherend, the failure for this specimen were combination of adhesive and cohesive f

The research aims to find ways to minimize the use of quantities of chemical fertilizers in agriculture in order to get to an environment that is free of contaminants. Magnetized water technology used in the experience of planting seeds of tomatoes Thomson type to obtain a higher efficiency to absorb fertilizer NRK in the protected environment of the period from February to June. Magnetized water system used locally made levels Gaues (4800,2500,1500) concentrations of 50 to 100% for each level and the rate of (4) replicates, and results indicated that the severity of the magnet (4800 Gaues) and a concentration of 50% gave the highest percentage of tomato fruit size and intensity ( 1500 Gaues) and a concentration of 100% did not give any inc

Monetary sterilization policies are one of the modern trends of monetary policy in rentier countries, specifically to confront the positive shocks in foreign assets flowing into the national economy and the impact of these shocks on monetary and real variables. And that the Central Bank contains these emergency increases in foreign exchange with the aim of avoiding the impact of this increase on the official local currency through its three main monetary tools, which are the rediscount rate, the legal reserve, and open market operations. As well as the relationship between the central bank and the objective of external balance, which is reflected in the balance of payments balance, the central bank resorts to managing the exchange rate

The aim of this study is to understand the effect of addition carbon types on aluminum electrical conductivity which used three fillers of carbon reinforced aluminum at different weight fractions. The experimental results showed that electrical conductivity of aluminum was decreased by the addition all carbon types, also at low weight fraction of carbon black; it reached (4.53S/cm), whereas it was appeared highly increasing for each carbon fiber and synthetic graphite. At (45%) weight fraction the electrical conductivity was decreased to (4.36Scm) and (4.27Scm) for each carbon fiber and synthetic graphite, respectively. While it was reached to maximum value with carbon black. Hybrid composites were investigated also; the results exhibit tha

Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research

Objective: To identify of the effect of the different concentrations of the special liquid (for mixing the investment, Gilvest)
and mixed with water/powder ratio on setting time of phosphate–bonded investment.
Method and materials: The present study is (60) specimens made from phosphate bonded investment divided into (4)
groups (control and experimental groups), (15) specimens for each group. The Gillmore needle device is used to setting
time of phosphate bonded investment mixed with different concentration of Gilvest and water.
Results: Showed that there is a high significant difference (P<0.01) between each groups in the ANOVA test and a
significant difference (P<0.05) between the group (A) and control group i

Background: This study aimed to assess the effect of tooth shape ratio on mandibular incisor arrangement. Materials and methods: The sample included dental casts of some dental students and orthodontic patients having Class I dental and skeletal patterns with normal occlusion and severe crowding. The sample was divided into two groups according to the severity of crowding into: group I had Class I normal occlusion with mild or no crowded mandibular dentition and group II had Class I malocclusion with severe crowded mandibular dentition. Each group comprising of 40 subjects (20 males and 20 females). The mesio-distal and facio-lingual crown diameters were measured manually for each cast using modified vernier caliper gauge. Descriptive sta