The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources st

The follower of the art of Arabic calligraphy accurately identifies three prominent dimensions that have framed the dimensions of this art, the functional dimension and the aesthetic dimension, the last of which is the expressive dimension, as it is an art that does not exhaust its aesthetic and indicative purposes because of its possibilities and characteristics that help it to form with any entity designed by calligrapher, with the expressive dimension of the most important of those The dimensions that can be studied within multiple variables, the most important of which are the significance of the text, the spatial and formal organization of the calligraphic functions and the power of the idea from which the calligraphic formation eme

Although the majority of trends confirm the design aspects of the performance, functional and aesthetic design of the product. However, the attention was more focused on the nature of the plastic for those results, it is through the appearance of formal and guaranteed career such as designing Achieved adopt us the extent of the impact Relations Association between the elements and principles of design to achieve complementarity in the completed design of aesthetic and functional significance expressive and symbolic and in doing so has introduced a lot of new concepts for the arrangement and organization, coordination and functional classification of the unfinished design gave way to show diversity trends in the design of industrial produ

The reinforced fiberglass in cement slurry reflects the effect on its properties compared to usual additives. Fiberglass is typically used in cement slurry design for one or another of the following goals: (Earth earthquake, bearing storage, and with differential stresses, to enhance cement durability and increase its compressive strength). The main goal is to use glass fiber and ground fiberglass to improve the tensile strength and moderate compressive strength significantly. On the other hand, the use of glass fibers led to a slight increase in the value of thickening time, which is a desirable effect. Eleven glass fiber samples and milled glass fiber were used to show these materials' effect on Iraqi cement with (0.125, 0.25, 0.5

Purpose: The main objective of this paper is, to determine the optimal no. of technicians’ men in a workshop crew of an Industrial System.   Theoretical framework: The purpose of applying these tools is to explore their ability to reduce costs and improvements that can be obtained in the process of providing services to the end customer.   Design/methodology/approach: The literature structure review was built from analyzing 12 of scientific papers and books, from web sciences and the Elsevier database. The papers were analyzed from descriptive, methodologic, and citation characteristics.   Finding:  By applying the equation model of the paper, the optimal no. of technician men in the crew of the workshop can be determined when

In this work, CdS/TiO2 nanotubes composite nanofilms were successfully synthesized via electrodeposition technique. TiO2 titania nanotube arrays (NTAs) are commonly used in photoelectrochemical cells as the photoelectrode due to their high surface area, excellent charge transfer between interfaces and fewer interfacial grain boundaries. The anodization technique of titanium foil was used to prepare TiO2 NTAs photoelectrode. The concentration of CdCl2 played an important role in the formation of CdS nanoparticles. Field emission scanning electron microscopy (FESEM) shows that the CdS nanoparticles were well deposited onto the outer and inner of nanotube at 40 mM of CdCl2. X-ray diffraction (XRD) and energy dispersive X-ray (EDX) analyses wer

Plastic soil exhibits unfavorited geotechnical properties (when saturation), which causes negative defects to engineering structures. Different attempts (included various materials) were conducted to proffer solutions to such defects by experimenting in practical ways. On one hand, these attempts aimed to improve the engineering characteristics of plastic soil, and on the other hand, to use problematic waste materials as a stabilizer, like cement kiln dust, and to reduce environmental hazards. This paper explored the shrinkage, plasticity, and strength behavior of plastic soil enhanced with cement dust. The cement dust contents were 0%, 5%, 10%, 15% and 20% by dry weight of soil. An experimental series of shrinkage and p