Perennial biofuel and cover crops systems are important for enhancing soil health and can provide numerous soil, agricultural, and environmental benefits. The study objective was to investigate the effects of cover crops and biofuel crops on soil hydraulic properties relative to traditional management for claypan soils. The study site included selected management practices: cover crop (CC) and no cover crop (NC) with corn/soybean rotation, switchgrass (SW), and miscanthus (MI). The CC mixture consisted of cereal rye, hairy vetch, and Austrian winter pea. The research site was located at Bradford Research Center in Missouri, USA, and was implemented on a Mexico silt loam. Intact soil cores (76‐mm diam. by 76‐mm long) were taken from the

In this study, the upgrading of Iraqi heavy crude oil was achieved utilizing the solvent deasphalting approach (SDA) and enhanced solvent deasphalting (e-SDA) by adding Nanosilica (NS). The NS was synthesized from local sand. The XRD result, referred to as the amorphous phase, has a wide peak at 2Θ= (22 - 23º) The inclusion of hydrogen-bonded silanol groups (Si–O–H) and siloxane groups (Si–O–Si) in the FTIR spectra. The SDA process was handled using n-pentane solvent at various solvent to oil ratios (SOR) (4-16/1ml/g), room and reflux temperature, and 0.5 h mixing time. In the e-SDA process, various fractions of the NS (1–7 wt.%) have been utilized with 61 nm particle size and 560.86 m²/g surface area in the presence of 12 m

A new pavement technology has been developed in Highway engineering: asphalt pavement production is less susceptible to oxidation and the consequent damages. The warm mix asphalt (WMA) is produced at a temperature of about (10-40) ^oC lower than the hot asphalt paving. This is done using one of the methods of producing a WMA. Although WMA's performance is rather good, according to previous studies, as it is less susceptible to oxidation, it is possible to modify some of its properties using different materials, including polymers. Waste tires of vehicles are one of the types of polymers because of their flexible properties. The production of HMA, WMA, and WMA modified with proportions of (1, 1.5, and 2%) of rub

The past several years have seen an increase in awareness of the pervasiveness of medications as pollutants in the aquatic environment. The main reason for concern regarding the release of pharmaceuticals into the environment is the possibility that biological agents may become opposing to them. The development of precise and reliable analytical techniques for pharmaceutical determination in a range of samples is necessary for their safe use in the pharmaceutical industry and medical treatments. This review offers a summary of chromatographic techniques for identifying and quantifying the examination of pharmaceuticals in a range of environmental samples. Both the general public and the scientific community are currently very intere

The effect of substitution of Ni on Cu in (Bi0.8Pb0.2)2(Sr0.9Ba0.1)2 Ca2Cu3-x Nix O10+? for (x=0,0.1….1,2,3) superconductor system and sintering time has been investigated .The samples were prepared by solid-state reaction methods. The results show that the optimum sintering temperature is equal to 850 ºC, and the sintering time is equal to 140 h. The highest transition temperature (Tc) obtained for (Bi0.8Pb0.2)2(Sr0.9Ba0.1)2 Ca2Cu3-x NixO10+? composition was 113 with x=0.8 Phase analyses of the samples by X-ray diffraction (XRD) analysis showed an orthorhombic structure with a high Tc phases (2223) as a dominant phase and low Tc phase (2212) in addition to some impurity phases.

In practical engineering problems, uncertainty exists not only in external excitations but also in structural parameters. This study investigates the influence of structural geometry, elastic modulus, mass density, and section dimension uncertainty on the stochastic earthquake response of portal frames subjected to random ground motions. The North-South component of the El Centro earthquake in 1940 in California is selected as the ground excitation. Using the power spectral density function, the two-dimensional finite element model of the portal frame’s base motion is modified to account for random ground motions. A probabilistic study of the portal frame structure using stochastic finite elements utilizing Monte Carlo simulation

This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.      

Abstract:

                In light of the development in the banking environment and the increasing reliance on electronic systems in providing banking services and due to the intense competition witnessed by the banking sector, the need has emerged to apply the comprehensive electronic banking system, which works on the Internet in providing new and diverse banking services regardless of time and place by linking all branches to one central database, and despite the advantages achieved from the application of the comprehensive system, there is a set of risks that accompany the use of that system, What requires the auditors to develop the audit method in line with the size of the development in the

The aim of this paper is to present the numerical method for solving linear system of Fredholm integral equations, based on the Haar wavelet approach. Many test problems, for which the exact solution is known, are considered. Compare the results of suggested method with the results of another method (Trapezoidal method). Algorithm and program is written by Matlab vergion 7.

This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa