The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station

This contribution investigates the effect of the addition of the Hubbard U parameter on the electronic structural and mechanical properties of cubic (C-type) lanthanide sesquioxides (Ln2O3). Calculated Bader's charges confirm the ionic character of Lnsingle bondO bonds in the C-type Ln2O3. Estimated structural parameters (i.e., lattice constants) coincide with analogous experimental values. The calculated band gaps energies at the Ueff of 5 eV for these compounds exhibit a non-metallic character and Ueff of 6.5 eV reproduces the analogous experimental band gap of cerium sesquioxide Ce2O3. We have thoroughly investigated the effect of the O/Ce ratios and the effect of hafnium (Hf) and zirconium (Zr) dopants on the reduction energies of C

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.

Nanotechnology has shown a lot of promise in the oil and gas sectors, including nanoparticle-based drilling fluids. This paper aims to explore and assess the influence of various nanoparticles on the performance of drilling fluids to make the drilling operation smooth, cost effective and efficient. In order to achieve this aim, we exam the effect of Multi Wall Carbon Nanotube and Silicon Oxide Nanoparticles as Nanomaterial to prepare drilling fluids samples.

Anew method for mixing of drilling fluids samples using Ultra sonic path principle will be explained. Our result was drilling fluids with nano materials have high degree of stability.

   The results of using Multiwall Carbon Nanotube and Silicon Oxide show t

Burnishing improves fatigue strength, surface hardness and decrease surface roughness of metal because this process transforms tensile residual stresses into compressive residual stresses. Roller burnishing tool is used in the present work on low carbon steel (AISI 1008) specimens. In this work, different experiments were used to study the influence of feed parameter and speed parameter in burnishing process on fatigue strength, surface roughness and surface hardness of low carbon steel (AISI 1008) specimens. The first parameter used is feed values which were (0.6, 0.8, and 1) mm at constant speed (370) rpm, while the second parameter used is speed at values (540, 800 and 1200) rpm and at constant feed (1) mm. The results of the fatigue

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

Thin films of iridium doped indium oxide (In2O3:Eu)with different doping ratio(0,3,5,7,and 9%) are prepared on glass and single crystal silicon wafer substrates using spray pyrolysis method. The goal of this research is to investigate the effect of doping ratio on of the structural, optical and sensing properties . The structure of the prepared thin films was characterized at room temperature using X-ray diffraction. The results showed that all the undoped and doped (In2O3:Eu)samples are polycrystalline in structure and nearly stoichiometric. UV-visible spectrophotometer in the wavelength range (200-1100nm)was used to determine the optical energy gap and optical constants. The optical transmittance of 83% and the optical band gap of 5.2eV