In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

Flow unit and reservoir rock type identification in carbonates are difficult due to the intricacy of pore networks caused by facies changes and diagenetic processes. On the other hand, these classifications of rock type are necessary for understanding a reservoir and predicting its production performance in the face of any activity. The current study focuses on rock type and flow unit classification for the Mishrif reservoir in Iraq's southeast and the study is based on data from five wells that penetrate it. Integration of several methods was used to determine the flow unit based on well log interpretation and petrophysical properties. The flow units were identified using the Quality Index of Rock and the Indicator of Flow Zone. Th

In this research, the performance of electrocoagulation (EC) using aluminum (Al) electrodes with   Monopolar- parallel (MP-P), and bipolar - series (BP-S) arrangement for simultaneous removal of dissolved silica, and hardness ions (calcium, and magnesium) from synthetic blowdown water of cooling tower were investigated. The effects of current density, initial pH and time of electrolysis on the removal efficiency were studied in a batch stirred unit to find out the best-operating conditions. The obtained results for each target species are evidence that BP-S approach is the best for both electrodes configuration operated at a Current density of 1mA/cm² through 30 min of treatment and pH=10 with the removal of

The business environment is witnessing tremendous developments in the field of production and technology, which requires the development of production methods to go in line with these developments and the increasing competition, which has gone beyond the economic aspects to extend to the environmental aspects, as economic units tended to adopt a cleaner production strategy and through what they achieve by producing environmentally friendly products and achieving economic efficiency. Reducing costs, providing a safe and clean environment for workers, and reducing waste from production operations.

Used cooking oil was undergoing trans-esterification reaction to produce biodiesel fuel. Method of production consisted of pretreatment steps, trans-esterification, separation, washing and drying. Trans-esterification of treated oils was studied at different operation conditions, the methanol to oil mole ratio were 6:1, 8:1, 10:1, and 12:1, at different temperature 30, 40, 50, and 60 ^º C, reaction time 40, 60, 80, and 120 minutes, amount of catalyst 0.5, 1, 1.5, and 2 wt.% based on oil and mixing speed 400 rpm. The maximum yield of biodiesel was 91.68 wt.% for treated oils obtained by trans-esterification reaction with 10:1 methanol to oil mole ratio, 60 ^º C reaction temperature, 80 minute reactio

Development and population expansion have the lion's share of driving up the fuel cost. Biodiesel has considerable attention as a renewable, ecologically friendly and alternative fuel source. In this study, CaO nanocatalyst is produced from mango leaves as a catalysis for the transesterification of waste cooking oil (WCO) to biodiesel. The mango tree is a perennial plant, and its fruit holds significant economic worth due to its abundance of vitamins and minerals. This plant has a wide geographical range and its leaves can be utilized without any negative impact on its growth and yield. An analysis was conducted to determine the calcium content in the fallen leaves, revealing a significant quantity of calcium that holds potential fo

Understanding, promoting, and teaching media literacy is an important societal challenge. STEM educators are increasingly looking to incorporate 21st century skills such as media literacy into core subject education. In this paper we investigate how undergraduate Computer Science (CS) students can learn media literacy as a by-product of collaborative video tutorial production. The paper presents a study of 34 third-year CS undergraduates who, as part of their learning, were each asked to produce three video tutorials on Raspberry Pi programming, using a collaborative video production tool for mobile phones (Bootlegger). We provide results of both quantitative and qualitative analysis of the production process and resulting video tutorials,