This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

In this research a bilateral tin oxide (SnO2) thin films was prepared by Sol-
Gel method, flow coating technique which is considered a simple and cheap
technique. The horizontal sample preparation with and without the use of
installed, and also with installed to vertical sample. Results of optical
spectroscopy that the biggest values of the transmittance T was for horizontal
films with an installed, as for the absorbance A was the biggest values of the
vertical sample. For the reflectivity R was value in the horizontal films with
installed, less than a horizontal films without Sticky as well as for films
vertical. The results of the energy gap Eg for that direct allowed and forbidden
transitions and for the ind

Effect of [Cu/In] ratio on the optical properties of CuInS2 thin films prepared by chemical spray pyrolysis on glass slides at 300oC was studied. The optical characteristics of the prepared thin films have been investigated using UV-VIS spectrophotometer in the wavelength range (300-1100 nm). The films have a direct allow electronic transition with optical energy gap (Eg) decreased from 1.51 eV to 1.30 eV with increasing of [Cu/In] ratio and as well as we notice that films have different behavior when annealed the films in the temperature 100oC (1h,2h), 200oC (1h,2h) for [Cu/In]=1.4 . Also the extinction coefficient (k), refractive index (n) and the real and imaginary dielectric constants (ε1, ε2) have been investigated

Because of the new political stage that Iraq is living in, which called on researchers to choose the subject of political marketing and increase its effectiveness through strategic intuition. The problem of research was reflected in the following question: How can strategic intuition be used to achieve efficiency in marketing marketing to achieve voter acceptance and achieve political success later on? ).

The research derives its importance from the fact that it is related to the developments in the concepts and areas of marketing in various fields, and it has a role in identifying the gain of new markets, where it is specialized to provide a political product and identify the mechanism of marketing the p

Calcium-Montmorillonite (bentonite) [Ca-MMT] has been prepared via cation exchange reaction using benzalkonium chloride [quaternary ammonium] as a surfactant to produce organoclay which is used to prepare polymer composites. Functionalization of this filler surface is very important factor for achieving good interaction between filler and polymer matrix. Basal spacing and functional groups identification of this organoclay were characterized using X-Ray Diffraction (XRD) and Fourier Transform Infrared (FTIR) spectroscopy respectively.  The (XRD) results showed that the basal spacing of the treated clay (organoclay) with the benzalkonium chloride increased to 15.17213 ⁰A, this represents an increment of about 77.9% in the

the energy that a radiation source emits as light (photons), electromagnetic waves, or particles is known as radiation. X-ray is one type of ionizing radiation that falls within the electromagnetic wave category of short wavelengths. Because of their short wavelength. X-ray is a type of ionizing radiation that is used in a constantly growing number of diagnostic procedures. X-ray diagnostic imaging has been employed in the medical field for more than a century(Hariyoto et al., 2020). Radiation has advantages for human health, but there is also a risk. the impacts of Radiation on Fertility it is an oligospermia, or a reduction in the number of sperm cells, which is already possible after radiation exposure of 0.15 mGy. It Leads to impede

        In this paper, the Magnetohydrodynamic (MHD) for Williamson fluid with varying temperature and concentration in an inclined channel with variable viscosity has been examined. The perturbation technique in terms of the Weissenberg number  to obtain explicit forms for the velocity field has been used. All the solutions of physical parameters of the Darcy parameter , Reynolds number , Peclet number  and Magnetic parameter  are discussed under the different values as shown in plots.

Wadi AL – yabis situated to the north jorden , its extended from Aglon
mountain to the jorden river , the surveying of this valley about 186 KM , and the
highest point in it about 1200 m upon the sea level , the lower point ther under the
sea level . This study lay to appear the historical important and to study the variation
of environment and population which happened in the different periods , in the
beginning the Paleolithic until the later period , and to understand the environment ,
political and economical circumstances , which it can to influenced or limited in
human behavior from choosing , the settlement sits and than ( we could ) knowledge
of living ways and the tools which they used in there living a

Argumentation is not a contemporary, yet a deep rooted intellectual phenomenon dates back to Romans and Greeks times. The argumentative elements ,the author is trying to convey to the reader, are  linguistic procedures aim at persuading and being persuaded of what is true. The present study traces, through Camus’ novel The plague, the best method to construct argumentative techniques used to express the author’s deep philosophies.

Résumé        

          L’argumentation n’est pas un phénomène intellectuel nouveau, ses origines reviennent aux savants grecs et romains. Elle est une act

The calculation of the oil density is more complex due to a wide range of pressuresand temperatures, which are always determined by specific conditions, pressure andtemperature. Therefore, the calculations that depend on oil components are moreaccurate and easier in finding such kind of requirements. The analyses of twenty liveoil samples are utilized. The three parameters Peng Robinson equation of state istuned to get match between measured and calculated oil viscosity. The Lohrenz-Bray-Clark (LBC) viscosity calculation technique is adopted to calculate the viscosity of oilfrom the given composition, pressure and temperature for 20 samples. The tunedequation of state is used to generate oil viscosity values for a range of temperatu