Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

The research aims at shedding light on the impact of the organizational commitment on the performance of the Iraqi insurance company as a service company that provides many services to customers both internal (individuals working) or external, Whenever the company was able to adopt new concepts to increase the understanding and knowledge of how their attention to individuals working and to provide an appropriate working environment, and to clarify the objectives and strategies for them, and create a sense of their importance, as reflected on job performance in attracting new customers, and build long-term relationships with them . In order to achieve this, the research relied on the questionnaire as a main tool for collecting data and in

In this work, results of a mathematical analysis of the role of workpiece preheating in laser keyhole welding were presented. This analysis considered the steady-state welding as well as certain range of boundary conditions over which preheating effect would be indicated. This work is an attempt to interpret the role of preheating to increase welding depth and perform keyhole welding with high quality using physical and thermal properties of steel alloys.

In this study, the effect of the thermal conductivity of phase change material (PCM) on the performance of thermal energy storage has been analyzed numerically. A horizontal concentric shell-and-tube latent heat thermal energy storage system (LHTESS) has been performed during the solidification process. Two types of paraffin wax with different melting temperatures and thermal conductivity were used as a PCM on the shell side, case1=0.265W/m.K and case2=0.311 W/m.K. Water has been used as heat transfer fluid (HTF) flow through in tube side. Ansys fluent has been used to analyze the model by taking into account phase change by the enthalpy method used to deal with phase transition. The numerical simulatio

This study aims to suggest a technique for soil properties improvement of AL- Kadhimin shrine Minaret and to support the foundation, which has a tilt of roughly 80 cm from the vertical axis. The shrine of the AL- Kadhimin is made up of four minarets with two domes set in a large courtyard. The four minarets have skewed to varying degrees due to uncontrolled dewatering inside the shrine in recent years. However, the northeast minaret was the most inclined due to its proximity to the well placed inside shrine courtyard. When the well near the minaret is operated, the water level drops, increasing the effective stresses of the soil and causing differential settling of the minaret foundation. To maintain the minaret's foundation from potenti

In this work, the effect of vortex shedding on the solar collector performance of the parabolic trough solar collector (PTSC) was estimated experimentally. The effect of structure oscillations due to wind vortex shedding on solar collector performance degradation was estimated. The performance of PTSC is evaluated by using the useful heat gain and the thermal instantaneous efficiency. Experimental work to simulate the vortex shedding excitation was done. The useful heat gain and the thermal efficiency of the parabolic trough collector were calculated from experimental measurements with and without vortex loading. The prototype of the collector was fabricated for this purpose. The effect of vortex shedding at different operation condition

Nisoldipine (NSD) is a dihydropyridine class of calcium channel blockers used for hypertension treatment, it belongs to class II BCS (low solubility with high permeability), its absolute bioavailability is only 5% due to presystemic metabolism in the gut wall. It is also a substrate for a CYP3A and P-gp. Bilosomes are lipid bilayer vesicles incorporating bile salts in their walls to prevent degredation by GIT bile salts. The aim of this study is to prepare nisoldipine bilosomes as vesicular carrier and assess the effect of different formulation variables such as type of surfactant, amount of cholesterol, surfactant and sonication time on particle size, entrapment efficiency and poly dispersity index of the prepared bilos

Abstract

That Iraq's dependence on the revenues of the oil product in financing its development programs and growth rates , Making the economy affected by external forces represented by fluctuations in crude oil prices in the global market, Which is directly reflected on the performance and efficiency of the Iraqi economy.

The study adopted its objectives to analyze the time series for the period (1988 - 2015) through the use of standard and statistical methods, Four standard models were estimated to reach those targets, Where the results of the stability test showed instability of most variables at their original level, But to achieve stability when taking the first differences, While the result

The relationship between the elements of the climate and the productivity of citrus (kg
/ tree) in the province of Karbala has been determined through the use of simple correlation
coefficient of Pearson (rp) and (t) test. The result for each of oranges, limes and tangerine had
all shown moral and relevant statistical indications; except for relative humidity, which were
not linked to a moral relationship with productivity of tangerine, oranges and limes.As for the
relationship between climatic factors and yield of bitter orange were all not significant
statistically and very weak.
In order to determine the strength of the correlation between fluctuations in the
climatic elements and fluctuations in the productivi

The research problem lies in the ambiguity of the usage of propaganda contents by two main media outlets (the Russian RT and American Alhurra) in their news coverage of the Syrian crisis through their websites and the methods used by them to convince users taking into account the mutual propaganda conflict between the United States and Russia in the war against Syria. The objectives of the research can be represented by the following: investigating the contents of American and Russian electronic propaganda towards Syrian crisis.
• Identifying the contents that received most of the coverage in the Syrian crisis by the two news outlets.
• Identifying the terms and phrases that have been most used by the websites of RT and Alhurr