The tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period of few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation. The tax exemption is granted by the government and the feature according to the law of a natural person or legal entity seeking from the government purports to achieve a set of political goals, economic and  social development. The reduction of taxes or grants partial exemption is one of the factors that encourage attract of direct foreign i

Sovereign wealth funds have attracted the attention of the governments of the oil and non-oil countries alike, with a variation of the size of those funds to those states, based on the size of the financial surpluses resulting from Alriadat oil or foreign reserves, or state revenues for other sovereign assets. Raj use these funds remarkably during the financial crises the world has seen, including the crisis of 2008-2007., And Iraq is a oil-producing countries, which has the third largest reserves of crude oil (Crude Oil) at the level of the Arab world and of 140 300)) million barrels after Saudi Saudi Arabia and the Islamic Republic of Iran, and the fourth reserves of crude oil in the world after issued Venezuela to the reserve

Chemical analysis for evaluation of Nigella sativa L. (black cumin) seeds showed a composition of Fat 39% ; Protein 28% ; Carbohydrate 21% ; Moisture 6% and Ash 4.5% . It was found that the black seed contains the following mineral element : Magnesium 0.26 gm /100gm seed ; Calcium 0.25 gm /100gm seed and Iron 25 ?g / gm /100gm seed ; zinc 4.51?g /gm /100gm seed and Copper 3.60 ?g /gm /100gm seed. The analysis also showed that mineral element I. e. ; lead ; Cobalt ; Nickel ; Chrom ; Cadmium and Aresenic are not present . It was found that the fat of the black seed contains the following fatty acids : Myristic 2.8%; Palmtic 16.6%; Stearic 0.8 % ; Oleic 13.79% ; Linoleic 64.2% and Arachidic 1.9% .

The present paper investigates the role of fear and predator dependent refuge in the prey-predator system. The system describes the interaction between prey and a stage structure of predator that incorporates Holling II functional response. The predator splits into two compartments immature (juvenile) and mature (adult). The mature predators can hunt and reproduce but this capability is not found in the immature predators, the immature depend on their parents. The growth rate of prey decreases due to the existence of mature predators. The existence, uniqueness, and boundedness of the solution of the system are investigated. Three equilibrium points of the system are determined. The local stability of the system is studied. The global stabil

The effect of heat treatment on the optical properties of the bulk heterojunction blend nickel (II) phthalocyanine tetrasulfonic acid tetrasodium salt and Tris (8-hydroxyquinolinato) Aluminum (NiPcTs/Alq3) thin films which prepared by spin coating was described in this study. The films coated on a glass substrate with speed of 1500 rpm for 1.5 min and treated with different annealing temperature (373, 423 and 473) K. The samples characterized using UV-Vis, X ray diffraction and Fourier transform Infrared (FTIR) spectra, XRD patterns indicated the presence of amorphous and polycrystalline blend (NiPcTs/Alq3). The results of UV visible shows that the band gap increase with increasing the annealing temperature up to 373 K and decreases with

The determiner phrase is a syntactic category that appears inside the noun phrase and makes it definite or indefinite or quantifies it. The present study has found wide parametric differences between the English and Arabic determiner phrases in terms of the inflectional features, the syntactic distribution of determiners and the word order of the determiner phrase itself. In English, the determiner phrase generally precedes the head noun or its premodifying adjectival phrase, with very few exceptions where some determiners may appear after the head noun. In Arabic, parts of the determiner phrase precede the head noun and parts of it must appear after the head noun or after its postmodifying adjectival phrase creating a discontinu

The present work introduces, external morphological study of the leafhopper Neoalitarus
fenestratus Herrich-Schäeffer (Deltocephalinae:Oposiini), particularly the male genitalia
which were dissected and illustrated.