The research includes the preparation of a new Schiff base(4-methyl-2-((2-phenyl hydrazineylidene)methyl)naphthalen-1-ol), which was subsequently, used to prepare a series of complexes using chlorides of Mn2+, Co2+, Cu2+, Cr3+, and Fe3+ ions. The synthesized compounds were characterized using various techniques such as elemental microanalysis (C.H.N), chloride content determination using Mohr’s method, FT-IR spectroscopy, UV-Visible, mass spectra, conductivity, DSC (Differential Scanning Calorimetry), and thermogravimetric analysis. Overall, the decay of the ligand and its metal complexes was recorded to determine their thermal stability and weight-loss profiles. The results indicated that ligand acts as a bidentate doner, coordinating wi

The study was aimed to evaluate the marketing efficiency of dry Onion crop in Salah al-Deen, as estimate the impact of some quality and quantity factors in the efficiency of marketing process of crop using Tobit regression model. The average marketing efficiency of the research sample was 71.3686%. The marketing margins differed according to the marketing channel followed in marketing the crop. The qualitative and quantitative variables in the model are productivity, family size, distance from the market, educational level. The estimated model revealed that a variable productivity is the most important and influential in marketing efficiency, followed by the variable of the distance between the farm and the market, then the variable

The study was aimed to evaluate the marketing efficiency of dry Onion crop in Salah al-Deen, as estimate the impact of some quality and quantity factors in the efficiency of marketing process of crop using Tobit regression model. The average marketing efficiency of the research sample was 71.3686%. The marketing margins differed according to the marketing channel followed in marketing the crop. The qualitative and quantitative variables in the model are productivity, family size, distance from the market, educational level. The estimated model revealed that a variable productivity is the most important and influential in marketing efficiency, followed by the variable of the distance between the farm and the market, then the variable

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

We have studied some types of ideals in a KU-semigroup by using the concept of a bipolar fuzzy set. Bipolar fuzzy S-ideals and bipolar fuzzy k-ideals are introduced, and some properties are investigated. Also, some relations between a bipolar fuzzy k-ideal and k-ideal are discussed. Moreover, a bipolar fuzzy k-ideal under homomorphism and the product of two bipolar fuzzy k-ideals are studied.

Despite Iraq's possession of the energies material, human and agricultural resources and great economic but that contribution of the agricultural sector in the total gross fixed capital formation and gross domestic product in the Iraqi economy remained low and declining continuously since the nineties of the last century, as well as the inability of agricultural production to meet the country's needs of food . The food gap increased strategic food crops until it reached 1049 thousand tons in 2010. On this basis, there is a need to study and analysis the behavior of the function of  gross fixed capital format