The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

Some biological aspects of the zebra mussel, Dreissena polymorpha have been studied at Al-Musayab thermal power plant ,sixty km. south west of Baghdad. Data collected during the period extended from November, 2002 to October, 2003 except for the month of April The population consisted of five age groups; O, I, II, III, and IV which have 0, 1, 2, 3 and 4 annuli respectively. The study also proved the validity of annuli readings for age and growth determination. The average annual growth rates for age groups O,I, II, III, and IV were 5.7, 5.5, 5.4, 5.2 and 5.4 respectively. Average calculated length for laboratory reared mussel was 2.5 mm compared to 5.4 mm in natural environment. Correlation coefficients were very high between age an

Universities are among spaces where it's important to ensure thermal comfort in indoor spaces, improving the occupants' well-being and productivity. The problem of the research was to study appropriate glazing systems for the spaces of the University of Baghdad because glazing systems are one of the most important elements of the indoor environments, and it has a major impact on the thermal performance of buildings. Glass is one of the most seasoned materials that are most utilized in the design. Since it is a diaphanous material, it allows sunlight to enter the building, increasing the space's temperature, cooling loads, and energy consumption in summer. The research followed the experimental method by studying and

Aeromonas hydrophila have been isolated as a cause of a cute gastroenteritis in 23 (5.6%) of 410 patients. Other bacterial enteropathogens have been isolated from 387 patients with diarrhea, were 19 different strains. A. hydrophila occurred more commonly in children with acute diarrhea, the results showed that 18(78.26%) isolates of A. hydrophila found in children under 10 years old ,distributed to 10(43.47%) in male and 8(34.78%) in female ,and in adults with diarrhea 5 (21.73%). In the other hand, we noticed frequency of isolation was higher in male 14(60.86%) when compared with 9(39.14%) in female. Six strains of A. hydrophila have been observed to have bacteriocin activity against 12 of 23 different A. hydrophila ,as well as Staphy

The combustion and pyrolysis processes of sewage sludge were studied in the current report. Two kinds of sewage sludge(SS) were used, SS the sewage sludge was not treated, while SS-U90KHz the ultrasonic bath pre-treated sewage sludge with a frequency of 90KHz was not treated. Wastewater treatment plants are the origins of waste sludge. Analyses were performed roughly and finally. Thermogravimetric research analyzed the thermal behaviour of the analysed sewage bucket (TGA). The samples were heated at a constant rate of 25 to 800 Celsius by air (combustion) and nitrogen flow (pyrolysis). For sludges which have been investigated. In the TG/DTG curves, comparable thermal profiles were available. All of the TG/curves DTG’s were divided into th

Soil water use and water storage vary by vegetative management practices, and these practices affect land productivity and hydrologic processes. This study investigated the effects of agroforestry buffers (AB), grass buffers (GB), and biofuel crops (BC), relative to row crops (RC) on soil water use for a claypan soil in northern Missouri, USA. The experiment located at the Greenley Memorial Research Center included RC, AB, GB, and BC established in 1991, 1997, 1997, and 2012, respectively. Soil water reflectometer sensors installed at 5‐, 10‐, 20‐, and 40‐cm depths monitored soil water from April to November in 2017 and 2018. Results showed significant differences in weekly volumetric water content (VWC) among treatments for all fou

Water quality sensors have recently received a lot of attention due to their impact on human health. Due to their distinct features, environmental sensors are based on carbon quantum dots (CQDs). In this study, CQDs were prepared using the electro-chemical method, where the structural and optical properties were studied. These quantum dots were used in the environmental sensor application after mixing them with three different materials: CQDs, Alq3 polymer and CQDs and Alq3 solutions using two different methods: drop casting and spin coating, and depositing them on silicon. The sensitivity of the water pollutants was studied for each case of the prepared samples after measuring the change in resistance of the samples at a temperature of

A numerical investigation is adopted for two dimensional thermal analysis of rocket thrust chamber wall (RL10), employing finite difference model with iterative scheme (implemented under relaxation factor of 0.9 for convergence) to compute temperature distribution within thrust chamber  wall (which is composed of Nickel and Copper layers). The analysis is conducted for different boundary conditions: only convection boundary conditions then combined radiation, convection boundary conditions also for  different aspect ratio (AR) of cooling channel. The results show that Utilizing cooling channels of high aspect ratio leads to decrease in temperature variation across thrust chamber wall, while no effects on heat transferred to the

ABSTRACT

Critical buckling temperature of angle-ply laminated plate is developed using a higher-order displacement field. This displacement field used by Mantari et al based on a constant ‘‘m’’, which is determined to give results closest to the three dimensions elasticity (3-D) theory. Equations of motion based on higher-order theory angle ply plates are derived through Hamilton^, s principle, and solved using Navier-type solution to obtain critical buckling temperature for simply supported laminated plates. Changing (α₂/ α₁) ratios, number of layers, aspect ratios, E₁/E₂ ratios for thick and thin plates and their effect on thermal