In this paper , the CO2 laser receiver system is designed and studied, with wavelength laser 10.6 ?m in room temperature , and to evaluate the performance and discussion it via the package of optical design (ZEMAX), from its output the Spot Diagram is measured through RMS ,and from the Ray fan plot , the aberrations is found which is the normal error for the best focus named (under corrected ) , the other output was the Geometric Encircled Energy in the spot diagram . and found that the radius of spot diagram at 80% (R80%) from the total energy ,and focal shift .The designed system have high efficiency and low cost .

  Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in

The objective of all planning research is to plan for human comfort and safety, and one of the most significant natural dangers to which humans are exposed is earthquake risk; therefore, earthquake risks must be anticipated, and with the advancement of global technology, it is possible to obtain information on earthquake hazards. GIS has been utilized extensively in the field of environmental assessment research due to its high potential, and GIS is a crucial application in seismic risk assessment. This paper examines the methodologies used in recent GIS-based seismic risk studies, their primary environmental impacts on urban areas, and the complexity of the relationship between the applied methodological approaches and the resulting env

This research supports the UN’s 2030 Agenda and its goals of ending poverty and hunger. Fruit and vegetable (FandV) lose their freshness and weight when stored at unsuitable temperatures and relative humidity. This study was conducted in Baghdad governorate, located at latitude 33.3128057 and longitude 44.3614875, in the Karrada region from February 27 to April 17, 2024. It compared the effectiveness of different storage technologies, including evaporative cooling, various air velocities, and diverse packaging methods, against sustainable and nonpackaging approaches. The study employed an air cooler with a volume of 2000 ft3/s and insulated packaging. Temperature and relative humidity were recorded in the storage environment

The objective of the research is to evaluate the risk management practices of the variables (risk management structure, risk management methods, key components of risk management) and their relation to the principled behavior of managers behavior(innovation, proactive, risk acceptance) By adopting the questionnaire as a main tool in collecting data from managers in the National and raq insurance companies of (50) officials Department manager, department administrator, unit administrator, and analyzed their answers using the SPSS In calculating arithmetic mean, standard deviation, percentage weight and simple correlation coefficient. The most prominent conclusions were:1.There is a positive trend in the sample in both companies and a high

A fixed callus weight of 150 mg was induced from immature embryos of three bread wheat Triticum aestivum L. genotypes (Tamos 2, El-izz and Mutant 1) cultured on nutrient medium {MS) containing Polyethylene glycol (PEG-6000) supplemented with concentrations (0.0, 3.0, 6.0, 9.0 or 12.0%) to evaluate their tolerance to water stress. Cultures were incubated in darkness at temperature of 25?1 ?C. Callus fresh and dry weights were recorded and soluble Carbohydrate and the amino acid Proline concentrations were determined. Results showed that there were significant differences in studied parameters among bread wheat genotypes of which Tamos 2 was higher in callus average fresh and dry weights which gave 353.33 and 38.46 mg/cultured tube respecti

To assess the biochemical, mechanical and structural characteristics of retained dentin after applying three novel bromelain‑contained chemomechanical caries removal (CMCR) formulations in comparison to the conventional excavation methods (hand and rotary) and a commercial papain‑contained gel (Brix 3000). Seventy‑two extracted permanent molars with natural occlusal carious lesions (score > 4 following the International Caries Detection and Assessment System (ICDAS‑II)) were randomly allocated into six groups (n = 12) according to the excavation methods: hand excavation, rotary excavation, Brix 3000, bromelain‑contained gel (F1), bromelain‑chloramine‑T (F2), and bromelain chlorhexidine gel (F3). The superficial and deepe

Tight reservoirs have attracted the interest of the oil industry in recent years according to its significant impact on the global oil product. Several challenges are present when producing from these reservoirs due to its low to extra low permeability and very narrow pore throat radius. Development strategy selection for these reservoirs such as horizontal well placement, hydraulic fracture design, well completion, and smart production program, wellbore stability all need accurate characterizations of geomechanical parameters for these reservoirs. Geomechanical properties, including uniaxial compressive strength (UCS), static Young’s modulus (Es), and Poisson’s ratio (υs), were measured experimentally using both static and dynamic met