Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

م. د. ولاء طارق حميد, Al. Qadisiya journal for the Sciences of Physical Education, 2017

The principal objective of this study is to demonstrate how green quality management and product life cycle costing may help an organization gain a competitive advantage. Green quality management's influence on increasing product quality and meeting environmental criteria, as well as tracking the activities of product life cycle before, during, and after production, is demonstrated. Orienting these activities toward the production of eco-friendly products that fulfill the needs of customers, hence increasing organization's market share. We found from our study that proposed framework can help organizations improve their competitiveness. Green quality management contributes to environmental protection and the provision of high-qualit

Sodium adsorption ratio (SAR) is considered as a measure of the water suitability for irrigation usage. This study examines the effect of the physicochemical parameters on water quality and SAR, which included Calcium(Ca+2), Magnesium(Mg+2), Sodium (Na+), Potassium (K), Chloride (Cl-), Sulfate(SO4-2), Carbonate (CO3-2), Bicarbonate (HCO3-), Nitrate (NO3-), Total Hardness (TH), Total Dissolved Salts (TDS), Electrical Conductivity (EC), degree of reaction (DR), Boron (B) and the monthly and annually flow discharge (Q). The water samples were collected from three stations across the Tigris River in Iraq, which flows through Samarra city (upstream), Baghdad city (central) and the end of Kut city (downstream) for the periods of 2016-201

In this study, phytoplankton density, chlorophyll-a, and selected physico- chemical parameters were investigated in Erbil wastewater channel. The surveys were carried out monthly from May 2003 to April 2004. Samplings were established on three sites from headwaters to the mouth. The results showed that pH was in alkaline side of neutrality, with significant differences (P<0.05) between sites 1 and 3. TSS concentration decreased from site 1 toward site 2 (mean value, 80.15 to 25.79 mg.l-1). A clear gradual increase in mineral content (TDS) observed from site one of the channel towards the mouthpart. Soluble reactive phosphate has a concentration maximum mean value reached 48.4 µg.l-1 which is recorded in site 2. A high positive relat