The rapid change in economic is a serious challenge facing all countries around the world, even developed ones. This challenge is increasing as the world enters the age of knowledge in which different knowledge and technologies have emerged and the distance between the emergence of scientific knowledge and its actual application on the ground has been reduced as well as the growing role of science and technology in community development. One of the most important technology amongst these technologies is nanotechnology, where this technology plays a major role in the development of products and modern devices and reduces cost with quality improvement. This technology is cross-cultural, requires a comprehensive knowledge structure and depe

The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

Abstract

      This research aims to measure the effect of Self competency of the Managers in their behavior from the view point of the working individual in the organization since the behavior of managers is considered to be one of the essential variables in the organization which can affect the performance and the commitment of the working individual. the questioners was used to gather the data and the Iraqi Rail Road co. was the field of the study . and a random sample of (36) individual of the subordinates of the managers society of the study and used the (SPSS) statistical program was used in the analysis of the data of the research . the findings refer to the existence of a

The need for wireless sensing technology has rapidly increased recently, specifically the usage of electromagnetic waves which becoming more required as a source of information. Silicon carbide (SiC) Nano particles has been used in this study, the material under test (MUT) was exposed directly to a microwave field to examine the electromagnetic behavior. The permittivity and permeability were investigated with different filler materials to approach best and optimal electromagnetic absorbing characteristics to assist engineers to monitor structure-based composite for defects evaluation that may occur during operation conditions or through manufacturing process. XRD, FESEM and both complex permittivity and permeability were measured f

Modified unsaturated polyester (MUPE) was blended with Cellulose (Cls) and with ethyl cellulose (ECls) at ambient conditions in the presence of ethyl methyl ketone peroxide (EMKP) as hardener. The blends containing different weight percentages (5-25 %) of Cls or ECls. Mechanical properties (impact strength, hardness, and bending) and dielectric constant were determined. The results observed that Cls increases the impact strength, hardness, and dielectric constant and decreases the bending of the MUPS, while ECls causes an increase in the three mechanical behaviours and a decrease in the dielectric constant of the MU-PS.

The study aimed to extract the lipase enzyme from different sources, estimate its enzymatic activity, choose the best sources in terms of enzymatic activity, partially purify, and characterize it. The enzyme was extracted from plant sources (pumpkin seeds, melon seeds, and orange peels). The enzyme extract was precipitated with ammonium sulfate at a saturation level of 80%. The dialysis and lyophilization processes were performed for the partially purified enzyme. The optimum temperature for the partially purified enzyme was 40°C and the optimum pH was 7. The enzyme activity of the plant sources was 2.598, 0.723, and 1.333 units g-1, respectively. Animal sources (chicken pancreas and intestinal tract of carp fish). The enzymatic ac

Many patients with advanced type 2 diabetes mellitus (T2DM) and all patients with T1DM require insulin to keep blood glucose levels in the target range. The most common route of insulin administration is subcutaneous insulin injections. There are many ways to deliver insulin subcutaneously, such as vials and syringes, insulin pens, and insulin pumps. Though subcutaneous insulin delivery is the standard route of insulin administration, it is associated with injection pain, needle phobia, lipodystrophy, noncompliance, and peripheral hyperinsulinemia. Therefore, the need exists to deliver insulin in a minimally invasive or noninvasive way and in the most physiological way. Inhaled insulin was the first approved noninvasive and alternative way