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

Drought is a natural phenomenon in many arid, semi-arid, or wet regions. This showed that no region worldwide is excluded from the occurrence of drought. Extreme droughts were caused by global weather warming and climate change. Therefore, it is essential to review the studies conducted on drought to use the recommendations made by the researchers on drought.  The drought was classified into meteorological, agricultural, hydrological, and economic-social. In addition, researchers described the severity of the drought by using various indices which required different input data.  The indices used by various researchers were the Joint Deficit Index (JDI), Effective Drought Index (EDI), Streamflow Drought Index (SDI), Sta

Corona virus sickness has become a big public health issue in 2019. Because of its contact-transparent characteristics, it is rapidly spreading. The use of a face mask is among the most efficient methods for preventing the transmission of the Covid-19 virus. Wearing the face mask alone can cut the chance of catching the virus by over 70\%. Consequently, World Health Organization (WHO) advised wearing masks in crowded places as precautionary measures. Because of the incorrect use of facial masks, illnesses have spread rapidly in some locations. To solve this challenge, we needed a reliable mask monitoring system. Numerous government entities are attempting to make wearing a face mask mandatory; this process can be facilitated by using face m

Most of the Internet of Things (IoT), cell phones, and Radio Frequency Identification (RFID) applications need high speed in the execution and processing of data. this is done by reducing, system energy consumption, latency, throughput, and processing time. Thus, it will affect against security of such devices and may be attacked by malicious programs. Lightweight cryptographic algorithms are one of the most ideal methods Securing these IoT applications. Cryptography obfuscates and removes the ability to capture all key information patterns ensures that all data transfers occur Safe, accurate, verified, legal and undeniable.  Fortunately, various lightweight encryption algorithms could be used to increase defense against various at

The present work covers the analytical design process of three dimensional (3-D) hip joint prosthesis with numerical fatigue stress analysis. The analytical generation equations describing the different stem constructive parts (ball, neck, tour, cone, lower ball) have been presented to reform the stem model in a mathematical feature. The generated surface has been introduced to FE solver (Ansys version 11) in order to simulate the induced dynamic stresses and investigate the effect of every design parameter (ball radius, angle of neck, radius of neck, neck ratio, main tour radius, and outer tour radius) on the max. equivalent stresses for hip prosthesis made from titanium alloy. The dynamic loading case has been studied to a stumbling ca

This paper features the modeling and design of a pole placement and output Feedback control technique for the Active Vibration Control (AVC) of a smart flexible cantilever beam for a Single Input Single Output (SISO) case. Measurements and actuation actions done by using patches of piezoelectric layer, it is bonded to the master structure as sensor/actuator at a certain position of the cantilever beam.
The smart structure is modeled based on the concept of piezoelectric theory, Bernoulli -Euler beam theory, using Finite Element Method (FEM) and the state space techniques. The number of modes is reduced using the controllability and observability grammians retaining the first three
dominant vibratory modes, and for the reduced syste

BN RASHİD, 2022