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

Carbonate-clastic succession which includes the Shu'aiba, Nahr Umr and Mauddud formations are representing a part of the Barremian-Aptian Sequence (Wasi'a Group). The present study includes three boreholes (Ba-1, 4 and 8) within the Balad Oil Field. The study area is located in central Iraq. This field represents a subsurface anticline with a northwest to southeast direction axis within the Mesopotamian Zone. Eight types of microfacies were recognized in the succession of the Mauddud and Shu’aiba formations. These microfacies represent shallow open marine, restricted and semi-restricted, reef - back reef, deep open marine and basinal depositional environments. While Nahr Umr Formation includes two successions, the first is the upp

Eimeriosis is a major problem affecting ruminants worldwide. The disease is primarily caused by Eimeria species, which are specialized for each host and grow in the small and large intestine of animals. The losses due to subclinical infections (especially weight loss) and clinical disease (diarrhea) make the species of this genus a very significant economic concern. Therefore, this study was conducted in some areas of Wasit Province. A total of 180 fecal samples from goats, of both sexes and covering different age groups and months, were collected. All fecal samples were examined microscopically, and 75 positive fecal samples were taken for molecular examination and further analyzed using conventional PCR, sequencing and phylogeneti

The aim of the research is to demonstrate the concept, characteristics, efficiency and adequacy of infrastructure in Khor Al-Zubair, as it represents an important benchmark for judging the development of the city. The researchers thus aim to measure the efficiency, adequacy and personal impression of each service in Khor Al-Zubair city and its residential neighborhoods. To meet this objective, the researchers used the descriptive and analytical approach that involves randomly distributing a questionnaire with specific questions to the neighbors of the city. The study has reached a set of results and recommendations that contribute to addressing the problems to the sector of infrastructure services in the city, such as: the per capita sha

Manufacturing industries are at the beginning of the thinking of those who put economic policies in developed countries and also more in developing countries, where manufacturing is the engine of industrial and economic development through its performance and its effective role in the formation of GDP, as well as the great advantages that characterize this sector and affect Largely on sustainable development, as well as its importance in its influential role in protecting national industry through increased exports and reduced imports.

      Iraq is one of the countries that rely on its oil economy to rely entirely on the provision of needs and requirements of the state, and this

To assess the environmental pollution of the soil at north Baiji City, the concentration of As, Se, Cr, Co, Cu, Cd, Sb, Mn, Mo, Ni, Pb, V, U, Sr, Ba, Ag, Rb, Li, Sn, Bi, Tl and Zn were determined in 18 sites. Results showed that the range concentrations of metal in mg/kg were Mo (0.84-2.15), Cu (17.62-78.77), Pb (9.89-19.19), Zn (39.5-374.7), Ag (0.064-0.14), Ni (90.7-210), Co (12.8-26.6), Mn (407-863), As (4-7.1), Cd (0.18-0.37), Sb (0.38-0.77), Bi (0.06-0.17), V (74-281), Cr (128-287), Li (15.3-24.4), Tl (0.14-0.24), Sn (0.6-1.7), Rb (28-51.2), U (1.2-1.5), Se (0.3-0.6), Ba (173-310), Sr (218-1270). Based on enrichment factor (EF) of trace elements, Mo, Cu, Pb, Mn, Bi, U, V, Li, Sn, Rb, Ba and Tl were showed deficiency to minimal enric

The resistivity survey was carried out by using vertical electrical sounding (VES) and 2D imaging techniques in the northern Badra area, Eastern Iraq. Eleven VES points distributed on two parallel profiles and six 2D imaging stations were applied using long survey lines.
In general, two types of aquifers are recognized in the study area. The first is the Quaternary aquifer, which appears in all geological sections and inverse model of 2D imaging stations (2DS).This aquifer can be divided into upper and lower aquifers as shown in (2DS1), (2DS3), and (2DS4). Generally, the thickness of this aquifer ranges between (30-200 m) which occurs at a depth of (10-30m) according to geological sections, while its thickness ranges between (35-180m)