Shaky Baghdad heavy crude oil 22 API is processed by distillation and solvent extraction. The purpose of distillation is to separate the light distillates    (light fractions) which represent 35% of heavy crude oil, and to obtain the reduced crude oil. The heavy residue (9 API) is  extracted with Iraqi light naphtha to get the deasphaltened oil (DAO), the extraction carried out with temperature range of 20-75 ^oC, solvent to oil ratio 5-15:1(ml:g) and a mixing time of 15 minutes. In general, results show that API of DAO increased twice the API of reduced crude oil while sulfur and metals content decreased 20% and 50% respectively. Deasphaltened oil produced from various operating conditions blended with the

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

The research aims to develop alternatives to transportation at the entrance to the Educational City (University of Baghdad) during the morning and evening peaks, which result from of the traffic congestion at the entrances to the educational city (the University of Baghdad), and affects the emotional, functional, and social performance of the whole city, and leads to hotbeds of confluence and congestion at the entrances in the morning and evening peaks. This movement was measured on the ground for pedestrians and vehicles. Some criteria were adopted to determine the density of road length to the area and density of roads for the number of users and the rate of the area served by roads. The research reviews the experiences of some

The results show the inability to apply the Taylor rule within inflation and GDP Gaps because the monetary behave is elated from the Iraqi economy.

When applying the Taylor rule to exchange rate with the inflation and the output gap, the results do not match the nominal price announced by the central thing, which proves the lack of commitment by the Central Bank by using the Taylor rule, whether short-run interest rate or exchange rate (Nominal Anchor),  so it did not stay to the Iraqi Central Bank only using the principle of Taylor with the expected inflation rate below the level of output (Macro activity) for the separation of monetary behavior from the real one o

(Use of models of game theory in determining the policies to maximize profits for the Pepsi Cola and Coca-Cola in the province of Baghdad)

Due to the importance of the theory of games especially theories of oligopoly in the study of the reality of competition among companies or governments and others the researcher linked theories of oligopoly to Econometrics to include all the policies used by companies after these theories were based on price and quantity only the researcher applied these theories to data taken from Pepsi Cola and Coca-Cola In Baghdad Steps of the solution where stated for the models proposed and solutions where found to be balance points is for the two companies according to the princi

This research seeks to identify the dimensions of the development of staff performance (training ', incentives, management skills) and its impact on the settlement of compensatory claims adopted in the current research in the Iraqi insurance company،This research aims to highlight the role of developing insurance company’s workers’ performance in settling insurance compensation, and to check this process, the research was applied in the general Iraqi insurance company as it considered as the research community, and a sample was taken from this community that represented by company’s insurance department workers or by collecting actual data that is related to the research’s sample, in addition to the financial compensation data.<

The tunnel’s stability during construction is a very important matter. Some methods have been proposed for stability evaluation, but the hazard warning levels (HWLs) are more applicable among these methods. Despite monitoring and applying HWLs, several collapses in Shibli twin tunnels in Iran have cast doubts on the accuracy of this criterion in the presence of water. In this study, the critical strains under different water contents were measured through uniaxial compressive strength tests on 11 different shale and marl samples. A comparison of laboratory tests and numerical results shows that the influence of the moisture content on the critical strain is negligible. In addition, the results show that there is no dir

Background: Irrigation has a central role in endodontic treatment. Several irrigating solutions have the antimicrobial activity and actively kill bacteria and yeasts when introduced in direct contact with the microorganisms. The purpose of this study was to evaluate the antimicrobial effectiveness of Dandelion (Taraxacum officinale) root and leaf extracts as possible irrigant solutions, used during endodontic treatments, and both were compared to Sodium hypochlorite, Propolis and Ethyl alcohol. Materials and Method: Forty seven human extracted single rooted teeth were selected. The teeth were decoronated using a diamond disk to have a length of 15 mm ±1 mm and they were instrumented using the hybrid technique. All roots were sterilized

The finite element method has been used in this paper to investigate the behavior of precast reinforced concrete dapped-ends beams (DEBs) numerically. A parametric investigation was performed on an experimental specimen tested by a previous researcher to show the effect of numerous parameters on the strength and behavior of RC dapped-end beams. Reinforcement details and steel arrangement, the influence of concrete compressive strength, the effect of inclined load, and the effect of support settlement on the strength of dapped-ends beams are examples of such parameters. The results revealed that the dapped-end reinforcement arrangement greatly affects the behavior of dapped end beam. The failure load decreases by 25% when

Background: The aims of this study were to evaluate the effect of implant site preparation in low-density bone using osseodensification method in terms of implant stability changes during the osseous healing period and peri-implant bone density using CBCT. Material and methods: This prospective observational clinical study included 24 patients who received 46 dental implants that were installed in low-density bone using the osseodensification method. CBCT was used to measure the bone density pre- and postoperatively and implant stability was measured using Periotest® immediately after implant insertion and then after 6 weeks and 12 weeks postoperatively. The data were analyzed using paired t-test and the probability value <0.05 was conside