The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

Thin a-:H films were grown successfully by fabrication of designated ingot followed by evaporation onto glass slides. A range of growth conditions, Ge contents, dopant concentration (Al and As), and substrate temperature, were employed. Stoichiometry of the thin films composition was confirmed using standard surface techniques. The structure of all films was amorphous. Film composition and deposition parameters were investigated for their bearing on film electrical and optical properties. More than one transport mechanism is indicated. It was observed that increasing substrate temperature, Ge contents, and dopant concentration lead to a decrease in the optical energy gap of those films. The role of the deposition conditions on value

Thin films of highly pure (99.999%) Tellurium was prepared by high vacuum technique (5*10-5torr), on glass substrates .Thin films have thickness 0.6m was evaporated by thermal evaporation technique. The film deposited was annealed for one hour in vacuum of (5*10-4torr) at 373 and 423 K. Structural and electrical properties of the films are studies. The x-ray diffraction of the film represents a poly-crystalline nature in room temperature and annealed film but all films having different grain sizes. The d.c. electrical properties have been studied at low and at relatively high temperatures and show that the conductivity decreases with increasing temperature at all range of temperature. Two types of conduction mechanisms were found to d

Water samples were collected from output of water for Al-Wahda plant where located in al-karrada area in Baghdad city to study water contamination with bacteria, fungi and Algae. The study lasted one year started on August, 2016 to July,2017.Results were acquired according to two tests performed, the first is biological test included total coliform,E.coli, pseudomonas aeruginosa, total fungi, Diatom and non Diatom Algae and the second is physiochemical test included temperature, turbidity and residual chlorine. The results of bacteria were within the permitted specification in the Iraqi standards no. 14/2270 for the year 2015 except August was exceeded the permitted standard for total coliform, it was 1.1< cell/100 ml.Total Fungi, Dia

Improving the accuracy of load-deformation behavior, failure mode, and ultimate load capacity for reinforced concrete members subjected to in-plane loadings such as corbels, wall to foundation connections and panels need shear strength behavior to be included. Shear design in reinforced concrete structures depends on crack width, crack slippage and roughness of the surface of cracks.

This paper illustrates results of an experimental investigation conducted to investigate the direct shear strength of fiber normal strength concrete (NSC) and reactive powder concrete (RPC). The tests were performed along a pre-selected shear plane in concrete members named push-off specimens. The effectiveness of concrete compressiv

Electrochemical decolorization of direct black textile dye was studied in the presence of sodiumhydroxide (NaCl). Electrochemical cell occupy about 1 liter of working electrolyte supplied with graphiteelectrodes for both anode and cathode was constructed for this purpose. Decolorization percent, treatment time, power consumption, and pH were studied as a function of the applied voltage and salt concentration. Results show that decolorization increase with increasing salt concentration and applied voltage. Best decolorization of 86% can be achieved after 17 min at 7 volt and 5 g/l salt concentration. Further decolorization can be achieved but this will be accompanied with a sharp increase in power consumption. No significant decrease

New simple and sensitive spectrophotometric methods for the determination of paracetamol in aqueous medium were developed. The first method is based on coupling of paracetamol with p-amino-2-hydroxy sodium benzoate (AHB) in the presence of sodium periodate, as oxidizing agent, to form a brownish-orange compound which shows a λmax at 470 nm. The molar absorptivity (εmax) of the colored product was found to be (3371) l. mole1. cm-1 and Sandel’s index 0.0449 μg. cm-2. The method follows Beer’s law in the concentration range of 12.5-500.0 μg of paracetamol in a final volume of 25 ml (0.5-20.0) μg. ml-1 with relative standard deviation percent (RSD%) ranged between 0.26-4.71% and accuracy, expressed by recovery percent, 95-106% for five

 New simple and sensitive spectrophotometric methods for the determination of paracetamol in aqueous medium were developed. The first method is based on coupling of paracetamol with p-amino-2-hydroxy sodium benzoate (AHB) in the presence of sodium periodate, as oxidizing agent, to form a brownish-orange compound which shows a λmax at 470 nm. The molar absorptivity (εmax) of the colored product was found to be (3371) l.mole1.cm-1 and Sandel’s index 0.0449 μg.cm-2. The method follows Beer’s law in the concentration range of 12.5-500.0 μg of paracetamol in a final volume of 25 ml (0.5-20.0) μg.ml-1 with relative standard deviation percent (R.S.D%) ranged between 0.26-4.71% and accuracy, expressed by recover

Background: In capturing a negative image, the digital impression secures a digital record for the purposeof designing and creating restorations. The introduction of scanning system presents a paradigm shift in the way of the dental impression procedure and encourages the accuracy of obtained restoration especially in the marginal area as a result of producing accurate final impression The digital system offers many advantages over the Conventional method.. The objective of this present in vitro study was to evaluate the marginal fitness of all ceramic crowns fabricated by direct digital scanning of the prepared tooth using two types of intra-oral cameras (Bluecam camera with strip light projection technique and Omnicam camera with video sa

Reuse of spent hydrodesulphurization (HDS) of middle petroleum fractions catalyst CoMo/γAl₂O₃ was accomplished via removal of coke and contaminants such as vanadium, Iron, Nickel, and sulfur. Three processes were adopted; extraction, leaching, decoking. Soluble and insoluble coke was removed. Leaching step used three different solvents (oxalic acid, ammonium peroxydisulfate and oxalic acid + H₂O₂) in separate in order to remove contaminant metals (V, S, Ni and Fe).

   The effect of soluble coke removal on leaching step was studied. It was found that the removal of soluble coke significantly enhances the leaching of contaminants and barely affected the removal of active metals