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 dimensions 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 in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

       Modification of gas chromatographic technique for the separation and determination of methyl ethoy silane compounds which were synthesized by the addition of absolute ethanol to methyl chlorosilane compounds have been elaborated experimentally.  The addition of absolute dry ethanol to methyl chlorosilane compounds in the presence of a dry stream of nitrogen gas led to sweep out the liberated HCl gas. This method was found to be the suitable method for the preparation of methyl ethoxy silane compounds. The optimum parameter selected after careful and precise studies was between 20 – 30 ml \ min to carrieir gas flow rate, while applied temperatures of detector and injection part were 250 Â

The nuclear structure for the positive ( ) States and negative ( ) states of ^36,40Ar nuclei have been studied via electromagnetic transitions within the framework of shell model. The shell model analysis has been performed for the electromagnetic properties, in particular, the excitation energies, occupancies numbers, the transition strengths B(CL) and the elastic and inelastic electron scattering longitudinal form factors. Different model spaces with different appropriate interactions have been considered for all selected states. The deduced results for the (CL) longitudinal form factors and other properties have been discussed and compared with the available experimental data. The inclusion of the effective

The Zubair Formation is the most significant sandstone reservoir in Iraq which deposited during the Barremian. The study area is located in the central part of Iraq at the Kifl oil field, in the northern part of the Mesopotamian Zone.

The petrographic study showed that quartz mineral is the main component of the sandstone in Zubair Formation with very low percentage of feldspar and rare rock fragments to classified as quartz arenite sandtone. There are five lithologic changes (lithofacies) that have characterized the studied succession: - well sorted quartz arenite, poorly sorted quartz arenite, poorly sorted graywacke, sandy shale, and shale.  These lithofacieses were deposited in the deltaic environments as three associate

The subject of demand on oil derivative has occupied an important position at present time in the daily life context. The fuel of benzene and gas oil and kerosene is one of basic elements of that concern, and on local , regional and international levels. The oil derivatives have played a leading role in determining the course and nature of development since early 1970 to the present time whether in the productive Arab countries or the importing. The researcher set out from the hypothesis that the increase of the local consumer demand on some of the oil derivatives is because of the internal and external factors accompanied by the inability of the productive capability and local production to confront this increase, and the resort

In this study, six square reinforced concrete flat plates with dimensions of (1500×1500×100) mm were tested under a concentrated load applied on a column located at the center of the slabs. One of these slabs was the control specimen, whereas, in the others, steel angles (steel collars) were used, fixed at the connection region between the slab and the column to investigate the effect of the presence of these collars on punching shear strength. Five thicknesses were used (4, 5, 6, 8, 10mm) with constant legs of angles (75×75) mm of the steel collars to investigate the effects on the punching shear resistance with respect to the control slab. The results of the experimental study show that the punching shear resistance increased b

Hydromorphometric analysis as a method is considered one of the most reliable and used methods in solving hydrological problems. Where it is possible to know the volume of runoff and the rest of the elements that enter into the water balance. Geographical Information System and Remote Sensing is the technique that used the hydro-morphometric analysis of the Wadi Al-Mohammadi basin. Wadi Al-Mohammadi, located in the Western Desert, is one of the main valleys that flow into the Euphrates River. It is considered an important basin, because of its many characteristics, including its relatively large area and the amount of water drained through, which is used mainly in watering livestock and agriculture, in addition to industrial purposes suc

Objectives To determine the prevalence of oral lesions by age and gender among the pediatric population in Iraq. Materials and methods A review of the archives of the oral pathology department of Baghdad University from, 1970 Materials and Methods: A review of the archives of the oral pathology department of Baghdad University from 1970 to 2013 for all biopsies from children aged 0–15 years old. Results A total of 1286 child specimens represented 11.98% of all biopsied lesions. The pyogenic granuloma was the most frequent lesion in children, and the periapical cyst was the most frequent lesion from an odontogenic origin. The incidence of malignant lesions was higher in the 0–3 age group than other groups. Conclusions The majority of les