The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

The steady state performance of the counter rotating floating ring Journal bearing is analyzed with isothermal finite bearing theory. The effect of different parameters affecting the performance of the bearing (namely speed ratio, clearance ratio and radii ratio), have been investigated. The load carrying capacity of the bearing increasing with decreasing the radii ratio (R₂/R₁) of the ring and clearance ratio (c₁/c₂), in the other hand, the coefficient of friction increases with increasing the clearance and radii ratios, while decreases with incre4asing the bearing to journal speed ratio (γ). It is shown during this work that different operating conditions are greatly enhanced the performance

Overlapped have been prepared from epoxy resin material added to carbon Nanotube and percentages weight (0.1, 0.05, 0.01) % Studied the mechanical properties of the composite (bending, tensile an d hardness) has been found that the Flexural and tensile modulus of the composites were higher than the pure epoxy resin this may be due to the high mechanical strength of carbon nano tube (CNT). The hardness of the epoxy carbon Nanotube composites increased and the reason is due to increased overlap and stacking between the additives and material basis, which reduces the movement of polymer molecules leading to increased resistance to scratching material and cutting, will become more resistance to plastic deformation.

Background: This study was conducted to evaluate the hard palate bone density and thickness during 3rd and 4th decades and their relationships with body mass index (BMI) and compositions, to allow more accurate mini-implant placement. Materials and method: Computed tomographic (CT) images were obtained for 60 patients (30 males and 30 females) with age range 20-39 years. The hard palate bone density and thickness were measured at 20 sites at the intersection of five anterioposterior and four mediolateral reference lines with 6 and 3 mm intervals from incisive foramen and mid-palatal suture respectively. Diagnostic scale operates according to the bioelectric impedance analysis principle was used to measure body weight; percentages of body fa

The basic objective of the research is to study the quality of the water flow service in the Directorate of Karbala sewage and how to improve it after identifying the deviations of the processes and the final product and then providing the possible solutions in addressing the causes of the deviations and the associated quality gaps. A number of quality tools were used and applied to all data Stations with areas and activities related to the drainage of rainwater, as the research community determines the stations of lifting rainwater in the Directorate of the streams of Karbala holy, and the station was chosen Western station to apply the non-random sampling method intended after meeting a number of. It is one of the largest and m

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research is that there is a variation in the efficien

Configured binary polymer blends of epoxy and Polyurethane was chosen varying proportions of these materials led to the production of homogeneous mixtures of Althermust Althermust and descent was poured polyurethane models required in the form of 4 mm thick plates

Interest has largely centered on the use of plant fibers to reinforce plastics, because these fibers are abundant and cheap. Carrot fibers (Curran) have been extracted from carrot, left over from carrot juice manufacture. The fibers of two sizes fine (50<µm) and coarse (100-150 µm) have been mixed with epoxy in four levels of loading (10, 20, 30, 40 wt %) respectively. Impact test, shore d hardness test and three point bending test of epoxy and carrot fiber-epoxy composites samples have been determined. The impact strength values of samples prepared with fine and coarse fibers increased as compared with pure epoxy sample. Hardness values increased, and the Young’s modulus values decreased with fiber content of both sizes.