The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

This study was focused on biotreatment of soil which polluted by petroleum compounds (Diesel) which caused serious environmental problems. One of the most effective and promising ways to treat diesel-contaminated soil is bioremediation. It is a choice that offers the potential to destroy harmful pollutants using biological activity.

Four bacterial strains were isolated from diesel contaminated soil samples. The isolates were identified by the Vitek 2 system, as Sphingomonas paucimobilis, Pentoae species, Staphylococcus aureus, and Enterobacter cloacae. The potential of biological surfactant production was tested using the Sigma 703D stand-alone tensiometer showed

This paper presents the theoretical and experimental results of drilling high density
polyethylene sheet with thickness of 1 mm using millisecond Nd:YAG pulsed laser. Effects of laser
parameters including laser energy, pulse duration and peak power were investigated. To describe and
understand the mechanism of the drilling process Comsol multiphysics package version 4.3b was used to
simulate the process. Both of the computational and experimental results indicated that the drilling
process has been carried out successfully and there are two phases introduced in the drilling process,
vaporization and melting. Each portion of these phases depend on the laser parameters used in the
drilling process

    In this article, the research presents a general overview of deep learning-based AVSS (audio-visual source separation) systems. AVSS has achieved exceptional results in a number of areas, including decreasing noise levels, boosting speech recognition, and improving audio quality. The advantages and disadvantages of each deep learning model are discussed throughout the research as it reviews various current experiments on AVSS. The TCD TIMIT dataset (which contains top-notch audio and video recordings created especially for speech recognition tasks) and the Voxceleb dataset (a sizable collection of brief audio-visual clips with human speech) are just a couple of the useful datasets summarized in the paper that can be used to test A

The microstructure and wear properties of 392 Al alloy with different Mg contents were studied using centrifugal casting. All melted alloys were heated to 800 ºC and poured into the preheated centrifugal casting mold (200-250 ^ºC) at different mould rotational speeds (1500, 1900 and 2300 r.p.m).  It is clear from the results obtained that wear rate was dependent on the Mg content, applied load and mould rotational speed. Furthermore, wear test showed that the minimum wear rate was found in the inner layer of produced rings at mould rotational speed of 1900 r.p.m and Mg content of 5%.

            A field study aimed to improve  administrative performance of the Heads of Departments in Wasit University in light of the administrative functions, a questionnaire constructed was c of 38 items, as have been applied during the academic year 2014/2015 to a group of experts from the deans and assistants, professors and heads of departments using the Delphi method by two rounds the adoption rate of 90% and an agreement was numbered 30 experts and study reached important results have been analyzed and discussed according to fields of study, a planning, organization and direction.

The skill scale in most of sport activity monitoring a lot of dynamic behaviours conducted with playing situations that help the excerpt's in sport field to evaluate and put right solutions ,soccer one of games that studies in third stage in college and take skills ,dribbling , passing, shooting these skills helps to execute the plans in game ,the researchers notice that there is no test measure the skills of the game in the beginning of the first semester especially in the method of soccer in physical education college and the problem of the research were by answering the question that is there test connect between one or more that one of skill to measure the ability of students to execute the plans in soccer and the conclusion was the bui

Iraq suffers the continuing lack of water resources in generdwether it is surface or underearth water or rain. The study of rain has got the utmost importance in order to the rain direction in Iraq and in Mosul in particular and what it will be in future. It also shows the wet as well as the dry seasons and the possibility of expecting them and expecting their quantities in order to invest them and to keep this vital resource The research deals with predict the wet and dry rainy seasons in Mosul using (SPI) Standardized precipitation index extracted from conversion of Gamma distribution to standardized normal distribution , depending on data of monthly rain amounts for 1940-2013 . Results showed existence of 31 w

 This project introduces a prospective material for photonic laser applications. The material is olive oil which is classified as organic compound, having a good nonlinear optical properties candidate to be used in photonic applications. A high purity sample of olive oil has been used. The theoretical calculation to generate third harmonic wave using olive oil has been determine using MATLAB program. THG (λ=355nm) intensity has been determined at two cases of sample thicknesses 1mm and 10mm. The minimum threshold incident intensity to obtain THG intensity are equal I_ω=7530 mW/cm² at L=1mm and I_ω= 6220 mW/cm² at L=10mm. The possibility of generation of third harmonic in olive oil inside