Sovereign wealth funds have attracted the attention of the governments of the oil and non-oil countries alike, with a variation of the size of those funds to those states, based on the size of the financial surpluses resulting from Alriadat oil or foreign reserves, or state revenues for other sovereign assets. Raj use these funds remarkably during the financial crises the world has seen, including the crisis of 2008-2007., And Iraq is a oil-producing countries, which has the third largest reserves of crude oil (Crude Oil) at the level of the Arab world and of 140 300)) million barrels after Saudi Saudi Arabia and the Islamic Republic of Iran, and the fourth reserves of crude oil in the world after issued Venezuela to the reserve

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

In this study, the energy charging mechanism is mathematically modeled to determine the impact of design modifications on the thermofluidic behavior of a phase change material (PCM) filled in a triplex tube containment geometry. The surface area of the middle tube, where the PCM is placed, is supported by single or multi-internal frustum tubes in vertical triplex tubes to increase the performance of the heating and cooling of the system. In addition to the ordinary straight triplex tubes, three more scenarios are considered: (1) changing the middle tube to the frustum tube, (2) changing the inner tube to the frustum tube, and (3) changing both the internal and central tubes to the frustum tubes. The impact of adopting the tube desig

This research introduces a developed analytical method to determine the nominal and maximum tensile stress and investigate the stress concentration factor. The required tooth fillets parametric equations and gears dimensions have been reformulated to take into account the asymmetric fillets radiuses, asymmetric pressure angle, and profile shifting non-standard modifications. An analytical technique has been developed for the determination of tooth weakest section location for standard, asymmetric fillet radiuses, asymmetric pressure angle and profile shifted involute helical and spur gears. Moreover, an analytical equation to evaluate gear tooth-loading angle at any radial distance on the involute profile of spur and hel

This study aimed to evaluate the surface changes of commercial pure Titanium disks (CP Ti) and the Ti 13Nb 13 Zr (Alloy) with a zigzag pattern of laser surface treatment. In vitro, experimental study of CNC Laser treatment on the CP Ti and Alloy disks. Texturing the surfaces of CP Ti and Alloy disks via CNC laser, the sample disks were analyzed using surface roughness, wettability and FESEM. The FESEM revealed a proper increase in the surface texturing and roughness on macro and micro measures without crack formation or dramatic change of the core substance of the CP Ti and Alloy disks. The CNC laser is an effective and suitable method for surface texturing CP Ti and Alloy for dental implantology. Keywords: Commercial pure Titanium;

Aims: This study aimed to assess complications of caesarean section among pregnant women attending AL Diwaniyah Maternity and Pediatric Hospital; and find out relationship between complications of caesarean section and socio-demographic data of women. Methods: A descriptive cross-sectional study design is conducted for the period of December 26th 2020 to June 1st 2021. The validity of the questionnaire is determine through a panel of experts and reliability was achieved through a pilot study. By a purposive sample is selected among pregnant women who undergo caesarean section, data was collected through the use of questionnaire and interview techniques; and analyzed through the descriptive and inferential statistic. Results: Findings indica

Organogel as a system was to estimate its capacity to delay and slow the drug release in the duodenum. The gelators, 12HSA (12-hydroxystearic acid), span 60. span 40 were used; the castor oil (CO) and anise oil (AO) also represented the liquid phase. To achieve the goal of this work was by using diclofenac sodium (DS). Organogels specifications were by estimating thermal attitude using tabletop rheology and differential scanning calorimetry (DSC). The organogel strength study was by applying oscillatory rheology tests the amplitude sweep and the frequency sweep. Realizing the morphology of the organogel was done utilizing an optical microscope. CO and AO binding capacity was also manifested. The transition temperatures for all organogels

             Bioindicators have an important role in assessing the quality of water bodies. Aquatic oligocheates, was used as a bioindicator to assess the sediment quality of Al-Hindyia and AL-Abbasyia river (branches of Euphrates River in Iraq). Two sites in each river have been   chosen for this purpose, site S1 was located at Al-Hindyia River and S2 at Al-Abbasyia River. Some kinds of biological indices were used in this study, comprising the percentage of oligochaetes in benthic invertebrates, ranged from 20.3-60.16%. While the percentage of Tubificidae within benthic invertebrates was close 43.3-43.9%.Index of pollution D ranged from 0.13-0.21. The maximum percentage of aquatic oligochaetes to insects larvae of family

Dental implants are considered a unique treatment alternative for the replacement of missing dentition. There is a strive for materials which increase bone formation in bone implant interface and improve osseointegration to offer immediate loading directly after placement with decreased time. The aim of the study was to assess the effect of nano strontium substituted hydroxyapatite and nano fluorapatite mixture coating of screw shaped commercially pure titanium at the bone implant interface by torque removal test and histological assessment in rabbit tibia. Commercially pure titanium was used to prepare 80 screws that were divided into machined surfaces (CpTi), coated with (SrHA), coated with (FA) and coated with mixture 50%SrHA + 50%FA (mi

Alot of medical and industrial applications used the metal nanoparticles (NPs) with increase interest to be used as cancer therapy. The current work aimed to prepare AuNPs and AgNPs through the use of plasma jet and test their antitumor mechanism of apoptosis induction. The results indicating the face-centered cubic structures and crystalline nature of AuNPs and AgNPs. Also, the image of FESEM showed that the well dispersions regarding AuNPs and AgNPs, while the NP’s spherical shape with the particle size distributions which are considered to be close that estimated from the XRD. cytotoxicity have been assessed against the Normal embryonic cell line REF and the digestive system (HC , SK-GT-4) cell lines under a variety of the seri