The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

The present study investigates the effect of the de-sanding (recycling system) on the bearing capacity of the bored piles. Full-scale models were conducted on two groups of piles, the first group was implemented without using this system, and the second group was implemented using the recycling system. All piles were tested by static load test, considering the time factor for which the piles were implemented. The test results indicated a significant and clear difference in the bearing capacity of the piles when using this system. The use of the recycling system led to a significant increase in the bearing capacity of the piles by 50% or more. Thus it was possible to reduce the pile length by (15 % or more) thus, and implementation costs

The present study investigates the effect of the de-sanding (recycling system) on the bearing capacity of the bored piles. Full-scale models were conducted on two groups of piles, the first group was implemented without using this system, and the second group was implemented using the recycling system. All piles were tested by static load test, considering the time factor for which the piles were implemented. The test results indicated a significant and clear difference in the bearing capacity of the piles when using this system. The use of the recycling system led to a significant increase in the bearing capacity of the piles by 50% or more. Thus it was possible to reduce the pile length by (15 % or more) thus, and implementation c

In this work, the superconducting CuBa2LaCa2Cu4O11+δ compound was prepared by citrate precursor method and the electrical and structural properties were studied. The electrical resistivity has been measured using four probe test to find the critical temperature Tc(offset) and Tc(onset). It was found that Tc (offset) at zero resistivity has 101 K and Tc (onset) has 116 K. The X-ray diffraction (XRD) analysis exhibited that a prepared compound has a tetragonal structure. The crystal size and microscopic strain due to lattice deformation of CuBa2LaCa2Cu4O11+δ were estimated by four methods, namely Scherer(S), Halder-Wagner(H-W), size-strain plot (SSP) and Williamson-Hall, (W-H) methods. Results of crystal sizes obtained by these meth

A simulated ion/electron optical transport and focusing system has been put forward to
be mounted on high voltage transmission electron microscope for in situ investigations.
The suggested system consists of three axially symmetric electrostatic lenses namely an
einzel lens, an accelerating immersion lens, and a decelerating immersion lens, in addition
to an electrostatic quadrupole doublet lens placed on the image side. The electrodes
profile of these lenses is determined from the proposed axial field distributions. The
optical properties of the whole system have been computed together with the trajectory of
the accelerated charged-particles beam along the optical axis of the system. The computed
dimensions of th

In this work, the design and implementation of a smart energy metering system has been developed. This system consists of two parts: billing center and a set of distributed smart energy meters. The function of smart energy meter is measuring and calculating the cost of consumed energy according to a multi-tariff scheme. This can be effectively solving the problem of stressing the electrical grid and rising consumer awareness. Moreover, smart energy meter decreases technical losses by improving power factor. The function of the billing center is to issue a consumer bill and contributes in locating the irregularities on the electrical grid (non-technical losses). Moreover, it sends the switch off command in case of the consumer bill is not

Abstrct The Turkish political system has undergone exceptional and unprecedented circumstances, represented by a series of security and political unrest that has cast its shadow over the Turkish state and regional and international challenges. It has never been a pretext or pretext for continuing the comprehensive reform process. The constitutional amendments of the 1982 Constitution, Justice and development, whether political, economic or social, is not a reaction to a difficult reality; it is a system of governance and a national option stemming from within. It promotes national unity and enshrines democracy and the concept of public rights and freedoms.

            The research aims to identify the elements of performance supervisory good and effective and availability in the Governmental council through examination and analysis of the reality and practice of censorship in this Council through study and evaluate the characteristics of the regulatory effective upon which the Governmental council in the performance of his work and knowledge of their adequacy by comparing the established criteria , and determine the effect of characteristics supervisory the performance standards for the Governmental council, Based search to two assumptions key to check the level of the relationship and the influence of the dimensions of the con

The studied succession is deposited during late Berriasian-Aptian interval, which is represented by the Zubair, Ratawi, Yamama formations. The present study includes stratigraphic development and basin analysis for 21 boreholes (Rachi-1, 2; Rifaei-1, Diwan- 1; Ratawi-1, 2; Halfaia-5; West Qurna 12, 15; Nahr Umr-7,8; Zubair-47,49; North Rumaila- 72, 131, 158; Suba-7; Majnoon-2, 3 and Luhais-2, 12) distributed within 13 oil fields in the southern Iraq. The back-stripping process determined the original direction of basin depocenter for the studied succession. The Yamama basin in the study area stretches from southeast to southwest with single depocenters, it was located in the southeast of the study area near wells Mj-2, Mj-3.NR-8 and