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

The main goal of this work is to obtain the plasma electron temperature Te by optical emission spectroscopy of low pressure microwave argon plasma, as a function of working pressure and microwave power. A plasma system was designed and constructed in our laboratory using a magnetron of domestic microwave oven with power 800W without any commercial part. The applied voltage on the magnetron electrical circuit is changed for the purpose of obtaining the variable values of the microwave power. The spectral detection is performed with a spectrometer of wavelength range (200−1000nm). The working pressure and magnetron applied voltage were 0.3-3.0mbar and 180-240V, respectively. Two methods had been applied to estimate the electron temperatu

  This study investigated the effect of applying an external magnetic field on the characteristics of laser-induced plasma, such as its parameters plasma, magnetization properties, emission line intensities, and plasma coefficients, for plasma induced from zinc oxide: aluminum composite (ZO:AL) at an atomic ratio of 0.3 %. Plasma properties include magnetization and emission line intensities. The excitation was done by a pulsed laser of Nd:YAG with 400 mJ energy at atmospheric pressure. Both the electron temperature and number density were determined with the help of the Stark effect principle and the Boltzmann-Plot method. There was a rise in the amount of (n_e) and (T_e) that was produced

Magnetic plaster kiln dust (MPKD) was synthesized as a unique, low-cost composite reused of byproduct plaster kiln dust (PKD), which is considered a source of air pollution. The FESEM, EDS, XRD, FTIR, VSM, and BET tests were used to characterize the MPKD. The characterization revealed that the MPKD was nanotubes non-agglomerated and super-paramagnetic with a high specific surface area (102.7 m²/g). Compared with the specific area of other materials (composites), the MPKD could be considered a promising substance in the field of water/wastewater treatment.

In this work; Silicon dioxide (SiO2) were fabricated by pulsed
laser ablation (PLA). The electron temperature was calculated by
reading the data of I-V curve of Langmuir probe which was
employed as a diagnostic technique for measuring plasma properties.
Pulsed Nd:YA Glaser was used for measuring the electron
temperature of SiO2 plasma plume under vacuum environment with
varying both pressure and axial distance from the target surface. The
electron temperature has been measured experimentally and the
effects of each of pressure and Langmuir probe distance from the
target were studied. An inverse relationship between electron
temperature and both pressure and axial distance was observed.

This research investigates the adsorption isotherm and adsorption kinetics of nitrogen from air using packed bed of Li-LSX zeolite to get medical oxygen. Experiments were carried out to estimate the produced oxygen purity under different operating conditions: input pressure of 0.5 – 2.5 bar, feed flow rate of air of 2 – 10 L.min^-1 and packing height of 9-16 cm. The adsorption isotherm was studied at the best conditions of input pressure of 2.5 bar, the height of packing 16 cm, and flow rate 6 Lmin^-1 at ambient temperature, at these conditions   the highest purity of oxygen by this system 73.15 vol % of outlet gas was produced. Langmuir isotherm was the best models representing the experimental data., and the m

Some research reports that cognitive grammar (CG) theory has good contributions to teaching English as a foreign language. In this research, the researchers seek to apply this theory and its principles when teaching the simple present tense to Iraqi students who face difficulties in differentiating between the multiple usages of this tense. To achieve this objective, the researchers have conducted an experimental study on a group of 60 Iraqi students in the University of Baghdad, College of Education for Women. Langacker’s (2003) theory has been adopted in the analysis of the cognitive relations to understand the common and different connections of these usages of the simple present. The study has concluded that the cognitive grammar t

An ultrasonic treatment was applied to the vacuum gas oil at intervals of 5 to 30 minutes, at 70°C.  In this work, the improvement of the important properties of Iraqi vacuum gas oil, such as carbon residue, was studied with several parameter conditions that affect vacuum efficiency, such as sonication time (5, 10, 15, 20, 25, and 30) min, power amplitude (10–50%). After ultrasonic treatment, the carbon residue of vacuum gas oil was evaluated using a Conradson carbon residue meter (ASTM D189). The experiment revealed that the oil's carbon residue had decreased by 16%. As a consequence of the experiment It was discovered that ultrasonic treatment might reduce the carbon residual and density of oil samples being studied. It also notice