The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

The present article delves into the examination of groundwater quality, based on WQI, for drinking purposes in Baghdad City. Further, for carrying out the investigation, the data was collected from the Ministry of Water Resources of Baghdad, which represents water samples drawn from 114 wells in Al-Karkh and Al-Rusafa sides of Baghdad city. With the aim of further determining WQI, four water parameters such as (i) pH, (ii) Chloride (Cl), (iii) Sulfate (SO4), and (iv) Total dissolved solids (TDS), were taken into consideration. According to the computed WQI, the distribution of the groundwater samples, with respect to their quality classes such as excellent, good, poor, very poor and unfit for human drinking purpose, was found to be

The study aims to predict Total Dissolved Solids (TDS) as a water quality indicator parameter at spatial and temporal distribution of the Tigris River, Iraq by using Artificial Neural Network (ANN) model. This study was conducted on this river between Mosul and Amarah in Iraq on five positions stretching along the river for the period from 2001to 2011. In the ANNs model calibration, a computer program of multiple linear regressions is used to obtain a set of coefficient for a linear model. The input parameters of the ANNs model were the discharge of the Tigris River, the year, the month and the distance of the sampling stations from upstream of the river. The sensitivity analysis indicated that the distance and discharge

The aim of this study to identity using Daniel's model and Driver’s model in learning a kinetic chain on the uneven bars in the artistic gymnastics for female students. The researchers used the experimental method to design equivalent groups with a preand post-test, and the research community was identified with the students of the third stage in the college for the academic year 2020-2021 .The subject was, (3) class were randomly selected, so (30) students distributed into (3) groups). has been conducted pretesting after implementation of the curriculum for (4) weeks and used the statistical bag of social sciences(SPSS)to process the results of the research and a set of conclusions was reached, the most important of which is t

This study was aimed to isolate and identify Saccharomyces boulardii from Mangosteen fruits (Garcinia mangostana L.) by traditional and molecular identification methods To get safe and healthy foods probiotics for use, The isolates and two commercial strains were subjected to cultural, morphological and biochemical tests, The colonies of the isolates were spherical, smooth, mucoidal, dull and white to cream colour on SD agar media .The shape of cells was globose to ovoid and sometimes with budding, in a single form or clustered like a beehive. The isolates and two commercial strains were unable to metabolized galactose and lactose , Results shows that all isolates were unable to utilize potassium nitrate and not grow in the presence of (

With the revolutionized expansion of the Internet, worldwide information increases the application of communication technology, and the rapid growth of significant data volume boosts the requirement to accomplish secure, robust, and confident techniques using various effective algorithms. Lots of algorithms and techniques are available for data security.  This paper presents a cryptosystem that combines several Substitution Cipher Algorithms along with the Circular queue data structure. The two different substitution techniques are; Homophonic Substitution Cipher and Polyalphabetic Substitution Cipher in which they merged in a single circular queue with four different keys for each of them, which produces eight different outputs for

In this paper, an enhanced artificial potential field (EAPF) planner is introduced. This planner is proposed to rapidly find online solutions for the mobile robot path planning problems, when the underlying environment contains obstacles with unknown locations and sizes. The classical artificial potential field represents both the repulsive force due to the detected obstacle and the attractive force due to the target. These forces can be considered as the primary directional indicator for the mobile robot. However, the classical artificial potential field has many drawbacks. So, we suggest two secondary forces which are called the midpoint

This research estimates the effect of independent factors like filler  (3%, 6%, 9%, 11% weight fraction), normal load (5N, 10N, 15N), and time sliding (5,7 , 9 minutes) on wear behavior of unsaturated polyester resin reinforced with jute fiber and waste eggshell and, rice husk powder composites by utilizing a statistical approach. The specimens polymeric composite prepared from resin unsaturated polyester filled with (4% weight fraction) jute fiber, and (3%, 6%, 9%, 11% weight fraction) eggshell, and rice husk by utilizing (hand lay-up) molding. Dry sliding wear experiments were carried utilizing a standard (pin on disc test setup) following a well designed empirical schedule that depends on Taguchi’s experimental design L9 (MINIT