The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

well log analysis is used to determine the rock properties like porosity, water saturation, and shale volume. Archie parameters in Archie equation, which sometimes considered constants greatly affect the determination of water saturation, also these parameters may be used to indicate whether the rocks are fractured or not so they should be determined. This research involves well logging analysis for Zubair formation in Luhais field which involves the determination of Archie parameters instead of using them as constant.

The log interpretation proved that the formation is hydrocarbon reservoir, as it could be concluded from Rwa (high values) and water saturation values (low values), the lithology of Zubair from cro

This work studies the impact of input machining parameters of Electrical Discharge Machining (EDM) on the machining process performance. Tool steel O1 was selected as the workpiece material, copper as the electrode material, and kerosene as the dielectric medium. Experimental runs have been carried out with a Design of Experiment (DOE) technique. Twenty tests are accomplished with the current range of (18 to 24 Ampere), a pulse duration range of (150 to 200 µs), and a pulse-off time range of (25 to 75 µs). Based upon the experimental study's output results, the EDM parameter's effect (voltage of power supply, discharge current, pulse duration, and pulse pause interval) on the responses of the process represented by sur

In this study, six square reinforced concrete flat plates with dimensions of (1500×1500×100) mm were tested under a concentrated load applied on a column located at the center of the slabs. One of these slabs was the control specimen, whereas, in the others, steel angles (steel collars) were used, fixed at the connection region between the slab and the column to investigate the effect of the presence of these collars on punching shear strength. Five thicknesses were used (4, 5, 6, 8, 10mm) with constant legs of angles (75×75) mm of the steel collars to investigate the effects on the punching shear resistance with respect to the control slab. The results of the experimental study show that the punching shear resistance increased b

Abstract

Robotics manipulators with structural flexibility provide an attractive alternative to rigid robotics manipulators for many of the new and evolving applications in robotics. In certain applications their use is unavoidable. The increased complexity in modeling and control of such manipulators is offset by desirable performance enhancements in some respects. In this paperthe single- link flexible robotics manipulator was designed and implemented from Perspex and designed with 0.5 m length , 0.02 m width and with 0.004 m thickness with mass located at the tip. There are four subsystems; motion, control, accelerometer and gyro and a host computer subsystem. The work principle of single-link robotics manipul

The present work divided into two parts, first the experimental side which included the
measuring of the first natural frequency for the notched and unnotched cantilever composite beams
which consisted of four symmetrical layers and made of Kevlar- epoxy reinforced. A numerical
study covers the effect of notches on the natural frequencies of the same specimen used in the
experimental part. The mathematical model for the beam contains two open edges on the upper
surface. The effect of the location of cracks relative to the restricted end, depth of cracks, volume
fraction of fibers and orientation of the fiber on the natural frequencies are explored. The results
were calculated using the known engineering program (ANSY

In the present work, pattern recognition is carried out by the contrast and relative variance of clouds. The K-mean clustering process is then applied to classify the cloud type; also, texture analysis being adopted to extract the textural features and using them in cloud classification process. The test image used in the classification process is the Meteosat-7 image for the D3 region.The K-mean method is adopted as an unsupervised classification. This method depends on the initial chosen seeds of cluster. Since, the initial seeds are chosen randomly, the user supply a set of means, or cluster centers in the n-dimensional space.The K-mean cluster has been applied on two bands (IR2 band) and (water vapour band).The textural analysis is used