The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th

The aim of this research is to identify the impact of the effectiveness of digital transformation technology in improving the efficiency of the insurance service in the public insurance companies in Iraq through digital transformation technology in the insurance process "promotion of the insurance product, submission of insurance application, underwriting, settlement of losses" and to achieve this goal a questionnaire was designed A survey distributed in the surveyed community Which represents the decision makers in the researched companies under study, and one of the most important results of the research was the existence of a relationship between digital transformation and improving the efficiency of the insurance process, whether thr

The research discussed the propositions of functional structures and the requirements for their transformation according to the variables of use and human interaction through the variables of functions with one form products، multifunctional variables، and transforming form in one product. The patterns of user’s interaction with products were discussed through the variables of functional type، starting from defining the types of functions in the industrial product structures to: practical functions، which were classified into: informational functions، ergonomic functions، use، handling، comfort، global، anthropometric adaptation and physical postures. While the interaction variables were discussed according to the meaning fun

A polycrystalline CdTefilms have been prepared by thermal evaporation technique on glass substrate at room temperature. The films thickness was about700±50 nm. Some of these films were annealed at 573 K for different duration times (60, 120 and 180 minutes), and other CdTe films followed by a layer of CdCl₂ which has been deposited on them, and then the prepared CdTe films with CdCl₂ layer have been annealed for the same conditions. The structures of CdTe films without and with CdCl₂ layer have been investigated by X-ray diffraction. The as prepared and annealed films without and with CdCl₂ layer were polycrystalline structure with preferred orientation at (111) plane. The better structural pr

The acute phase response is a major pathophysiologic phenomenon that accompanies inflammation whether acute or chronic. Complement (C3 and C4) and C - reactive protein (CRP) are positive acute phase proteins (+ ve APPs ). Their production takes place in hepatocyte and the blood concentration of these parameters are increased in osteoarthritis (OA). Chloroquine (CQ) is a diprotic weak base traditionally used to treat malaria. Recently the phosphate salt of CQ is used to decrease this type of (+ve APPs) . In this study,  patients who suffered from knee osteoarthritis (KOA) are treated with oral dosage form of chloroquine phosphate (CQP) for one month, twice daily. Our results demonstrate that CQP improves the patient status by decreas

ZnTe possesses the proper optoelectronic properties as a candidate for device development. The structure and optical properties of ZnTe semiconductor thin films of 500 nm were studied using thermal evaporation technique. The influence of annealing temperatures on ZnTe thin films in the range ( R.T - 473 K). XRD and surface morphological analyses are used to examine the films. The ZnTe films are comparatively polycrystalline and cubic in phase, according to the XRD analysis. with a lattice constant of 0.61 nm upon an (111) orientation. The intensities of all the peaks rapidly increase though they show the same tendencies; it shows the crystallinity of the films becomes higher crystal size diameters (from 8.41 to 12.18nm) both increas

Time crosses one of the most important principles that are agreed upon in contracts, because the temporal dimension has a significant impact on all contract provisions and is not limited to a certain group of them. French and Arab legal jurists alike called for this dimension to be given special attention. That is the term of the contract term; To try to limit the temporal elements, clarify their provisions and distinguish between them, but in the Arab world it did not receive the same attention that it received in the West.