Tax revenues are considered one of the important sources of public revenues for the state as one of the tributaries that finance the public treasury to implement development plans. Real estate taxes are one of the sources of obtaining tax revenues in the state, as it follows that there are a number of factors that affect these revenues, which requires the development of necessary solutions and recommendations to address the resulting effects. Accordingly, this research sheds light on tax revenues in general and real estate tax revenues in particular to indicate the extent of their contribution to the total tax proceeds, as the tax proceeds of the real estate tax were analyzed into the total tax proceeds for the years (2017-2021). A numbe

Strengthening of the existing structures is an important task that civil engineers continuously face. Compression members, especially columns, being the most important members of any structure, are the most important members to strengthen if the need ever arise. The method of strengthening compression members by direct wrapping by Carbon Fiber Reinforced Polymer (CFRP) was adopted in this research. Since the concrete material is a heterogeneous and complex in behavior, thus, the behavior of the confined compression members subjected to uniaxial stress is investigated by finite element (FE) models created using Abaqus CAE 2017 software.

The aim of this research is to study experime

     Strengthening of the existing structures is an important task that civil engineers continuously face. Compression members, especially columns, being the most important members of any structure, are the most important members to strengthen if the need ever arise. The method of strengthening compression members by direct wrapping by Carbon Fiber Reinforced Polymer (CFRP) was adopted in this research. Since the concrete material is a heterogeneous and complex in behavior, thus, the behavior of the confined compression members subjected to uniaxial stress is investigated by finite element (FE) models created using Abaqus CAE 2017 software. The aim of this research is to study experimentally and numerically, the beha

Abstract

    This research was conducted to test the hypothesis (There is no significant moderating effect for Dramaturgy on the relationship between impression management strategies and PTSD), (45) employees in Iraqi drilling company (Basra province)  were selected as a sample. Findings showed that the percentage (0.91%) of the employees who are exposed to accidents as a result of work suffer from post traumatic stress disorder, which negatively affects their organizational  behavior, thereby, reducing future performance, findings also showed that the employment of impression management strategies will assist management to address PTSD among employees wh

Background: The aim of this study was to evaluate the effect of thermo cycling and different pH of artificial saliva (neutral, acidic, basic) on impact and transverse strength of heat cure acrylic resin reinforced of with 5% silanated ZrO2 nano fillers. Materials and methods: 120 samples were prepared, 60 samples for impact strength test and another 60 samples for transverse strength test, for each test, samples were divided into two major groups (before and after thermo cycling), then each of these major groups were further subdivided into 3 subgroups according to the pH of prepared artificial saliva (neutral, acidic, basic). Charpy impact device was used for impact strength test and Flexural device was used for transverse strength test. R

Contemporary art has been widely affected by technology, and ceramics production is no exception. As an ancient art that originates from clay and other humble materials found in the ground, ceramics is considered one of the most adaptable art forms. Once it is realised how flexible ceramics as a material is, it can be easily altered into endless forms and shapes. Therefore, it is vital for ceramics practitioners to find a relationship between this wonderful material and the media of contemporary art, culture and modelling software or technology in general so that they can take their deformable art pieces to a whole new level. Such a relationship is worth investigating. Thus, for the purposes of this research, several ceramic pieces were

Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
    The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje

Le Petit Prince est apparu en 1943 vers la fin de la vie de son auteur. La mondialité qu'a gagnée ce récit le rend un des livres les plus lus et les plus vendus dans le monde. Cette popularité en fait un des classiques de la littérature française.

En effet la littérature française a un impact profond et direct sur la vie intellectuelle et littéraire dans le monde arabe. La circulation des œuvres littéraires écrites en français a bien influencé les lecteurs arabes soit en langue française  soit  traduites en arabe. Cette réalité est identique lorsqu'on parle de la réception du Petit Prince ; l'œuvre la plus connue dans le monde entier dès son apparition officielle.

Ab

It was found that there was a significant correlation between all tests of the mechanical and electrical activity of the heart (systolic force FC, stroke volume SV, end-diastolic volume, EF volume, and left ventricular volume during diastole LVDD) with the test of the oxygen-phosphating energy system (Markaria). - As safe (Margaria-Kalamen( It was found that there is a significant correlation between all tests of the mechanical and electrical activity of the heart (myocardial systolic force FC, stroke volume SV, end-diastolic volume EDV, and the percentage of heart pumpingEF blood, and left ventricular volume during diastole (LVDD) with the Lactational Oxygen Energy System Test (Wingate Test 30 Second(

Background: Appreciation of the crucial role of risk factors in the development of coronary artery disease (CAD) is one of the most significant advances in the understanding of this important disease. Extensive epidemiological research has established cigarette smoking, diabetes, hyperlipidemia, and hypertension as independent risk factors for CADObjective: To determine the prevalence of the 4 conventional risk factors(cigarette smoking, diabetes, hyperlipidemia, and hypertension) among patients with CAD and to determine the correlation of Thrombolysis in Myocardial Infarction (TIMI) risk score with the extent of coronary artery disease (CAD) in patients with unstable angina /non ST elevation myocardial infarction (UA/NSTEMI).Methods: We