Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

Pseudomonas aeruginosa and Klebsiella pneumoniae appears good growth when replicate to culture with heavy crude oil. K. pneumoniae was less ability to biodegrade the heavy crude oil (66.22 wt.%) compare with P. aeruginosa 74 wt.%). Also the emulsion percent were about 64.8 % and 62.5 % for K. pneumoniae and P. aeruginosa, respectively. The results showed that the emulsions produced from both the strains decrease the surface tension of the media from 68.43 Mn/m (for control sample) to 44.50 and 43.30 Mn/m for P. aeruginosa and K. pneumoniae, respectively. The optimum temperature and pH for the hydrocarbons biodegradation were 28 ºC and 7, respectively. The incubation period of 28 days of the isolated increased hydrocarbons biodegradation

     In this study, the number of times of heating of olive oil was studied. For the different refineries, the study was conducted using a temperature of 300K and for several times to determine the validity of the olive oil which is used for frying purposes after it was used for more than once times. It was found that there were significant changes in the behavior of the photophysical behavior like absorption and emission; there are changes in the nature and composition of the olive oil molecule, which makes it not useful for human use. The number of heating times was ten. The heating times also showed significant changes in the nature of the oil, such as color, taste, density, and smell.

B3LYP/6-31G, DFT method was applied to hypothetical study the design of six carbon nanotube materials based on [8]circulene, through the use of cyclic polymerization of two and three molecules of [8]circulene. Optimized structures of [8]circulene have saddle-shaped. Design of six carbon nanotubes reactions were done by thermodynamically calculating (Δ S, Δ G and Δ H) and the stability of these hypothetical nanotubes depending on the value of HOMO energy level. Nanotubes obtained have the most efficient gap energy, making them potentially useful for solar cell applications.

Due to the potential cost saving and minimal temperature stratification, the energy storage based on phase-change materials (PCMs) can be a reliable approach for decoupling energy demand from immediate supply availability. However, due to their high heat resistance, these materials necessitate the introduction of enhancing additives, such as expanded surfaces and fins, to enable their deployment in more widespread thermal and energy storage applications. This study reports on how circular fins with staggered distribution and variable orientations can be employed for addressing the low thermal response rates in a PCM (Paraffin RT-35) triple-tube heat exchanger consisting of two heat-transfer fluids flow in opposites directions throug

      In this paper, a numerical analysis was carried out using finite element method to analyse the mechanisms for streamer discharges. The hydrodynamic model was used with three charge carriers equations (positive ion, negative ion and electron) coupled with Poisson equation to simulate the dynamic of streamer discharge formation and propagation. The model was tested within a 2D axisymmetric tip-plate electrodes configuration using the transformer oil as the dielectric liquid. The distance between the electrodes was fixed at 1 mm and the applied voltage was 130 kV at 46 ns rising time. Simulation results showed that the time has a clear effect on the streamer propagation along the symmetry axis. In addition, it was observed that t

The marketing logistic chain, as an integrated system aimed to balance the achievement of its main opposite objectives which represented in the access to the best service presented to the customer with lowest possible logistic costs especially the transportation costs, where encourages the researcher to choose the second objective as a field of this study in order to reduce the transportation costs in the final link of marketing logistic chain which related to delivering of fuel oil to the customer that falls within organizational responsibilities of the company under consideration (Oil Marketing Company) and also known in a brief name by (SOMO) through two methods, the first is by functioning quantative techniques by using trans

This experiment was holdup in A-Faris poultry farms from 1st March to 11 of Aprile 2019. (ACTH) hormone infusion was tested in this experiment on acid-base regulation in broiler chickens. For 7 days, osmotic pumps dispensed 8 IU of ACTH in saline/kg of BW/d, or the same volume of saline as in ACTH at 1 l/h. On days 0 and 14, after the beginning of the infusions, blood samples were obtained to establish a baseline. The plasma concentrations of Na+, K+, and Cl- were decreased, whereas the partial pressure of CO2, anion gap, corticosterone, mean corpuscular hemoglobin concentration, and blood concentrations of hemoglobin and HCO - were all elevated due to the ACTH administration. When given ACTH, neither blood pH nor plasma Ca2+ levels changed