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

The nanocomposite on the base of synthesis Copper iodide
nanoparticles and polyvinyl alcohol (PVA/CuI) with different
concentration of CuI were obtained using casting technique.
PVA/CuI polymer composite samples have been prepared and
subjected to characterizations using FTIR spectroscopy, The FTIR
spectral analysis shows remarkable variation of the absorption peak
positions with increasing CuI concentration. The obtained results by
X-ray diffraction indicated the formation of cubic CuI particles. The
effects of CuI concentrations on the optical properties of the PVA
films were studied in the region of wavelength, (190-1100) nm.
From the derivation of Tauc's relation it was found that the direct
allowed t

This study was carried out to find out the effect of germination of broad beans and chickpeas seeds for different periods on their antinutritional factors content ( Trypsin inhibitor and Phytic acid ) and the chemical constituents of germination seeds compared with the control samples (ungerminated seeds) . The results indicated asignificant increase (P<0.05) in crude protein content as germination period proceeded.The highest values of 28.0% and 24.0% were reached on the sixth and fourth day for germinated broad beans and chickpeas respectively, The intial values were 25.6% and 23.5% for control samples, respectively. The content of raffinose,stachyose and verbascose were reduced as germination period proceeded, Stachyose and verbascose we

The mechanical properties and microstructure of hot-rolled steel are critical in determining its performance in industrial applications, particularly when exposed to elevated temperatures. This study examines the effects of varying temperatures and soaking times on these properties through a series of controlled experiments. The primary objective was to optimize the key response parameters, including tensile strength, yield strength, and elongation, by analyzing the influence of temperature and time. A full factorial design approach was used, applying the desirability function theory to explore all possible combinations and identify optimal processing conditions. The experimental results showed that the soaking time played a critica

Bulk polycrystalline samples have been prepared by the two-step solid state reaction process. It has been observed that as grown Tl2-xHgxSr2Ca2Cu3O10+δ (with x = 0, 0.1, 0.2, 0.3, 0.4, 0.5, 0.6, 0.8, 1) corresponds to the 2223 phase. It has been found that Tc varies with Hg content .The optimum Tc is about 120K for the composition Tl1.6Hg0.4Sr2Ca2Cu3O10+δ.The microstructure for Tl1.6Hg0.4Sr2Ca2Cu3O10+δ observed to be most dense and this phase exhibits the highest stability.

Background: Vibration decreases the viscosity of composite, making it flow and readily fit the walls of the cavity. This study is initiated to see how this improved adaptation of the composite resin to the cavity walls will affect microleakage using different curing modes

Materials and methods: Standard Class V cavities were prepared on the buccal surface of sixty extracted premolars. Teeth were randomly assigned into two groups (n=30) according to the composite condensation (vibration and conventional) technique, then subdivided into three subgroups (n=10) according to light curing modes (LED-Ramp, LED-Fast and Halogen Continuous modes). Cavities were etched and bonded with Single Bond Universal

Abstract An experiment was conducted to study the effect of Glomus mosseae and two concentration (21 and 42%) of super phosphate. They used either to be separated or together with inoculation of G. mosseae on physiological characters of Horeum Vulagera . The results showed that all treatment affected significantly especially super phosphate at the above concentration together with G. mosseae. The effects appeared as an increase in plant height , leaves area , dry weight of total plant , stem dry weight , leaves dry weight , tiller’s number , flag leaf area , dry weight of flag and also increased in CGR , RGR , RGR- NAR , LAI . The yield component increased in number of spikes, number of spikelet’s / spike, number of grain / spike, weigh