Environmental Tax is deemed as one of the most important tools that can be used to eliminate the problem of oil –based  environment pollution resulted out of oil products processes and this has been significantly approved by the experience in those leading countries in the field of protecting the environment against pollution whereas oil-producing countries which are rather awkward in maintaining the environment such as Iraq , suffer from notorious environmental effects pertaining to oil product processes.

     The problem of the research is represented the increased and constant rise in the volume of the environmental pollutants resulted from the processes managed by the intern

Abstract

The current research is attempt to test the reflection of the lean management on the human resources management practices of two of the most important communication companies operating in Iraq (`Zain & Asia cell), The research aims to Determine the extent of adoption of the lean management approach in the two researched companies, as it improving human resource management practices. The research problem represented in the existence of lack of in some aspects of the application the lean management approach in service sector and neglecting the impact of its tools on the human resource management practices. For this purpose three principle research hypotheses has been formulated, first there is a correlation rel

In this paper, a discussion of the principles of stereoscopy is presented, and the phases
of 3D image production of which is based on the Waterfall model. Also, the results are based
on one of the 3D technology which is Anaglyph and it's known to be of two colors (red and
cyan).
A 3D anaglyph image and visualization technologies will appear as a threedimensional
by using a classes (red/cyan) as considered part of other technologies used and
implemented for production of 3D videos (movies). And by using model to produce a
software to process anaglyph video, comes very important; for that, our proposed work is
implemented an anaglyph in Waterfall model to produced a 3D image which extracted from a
video.

The constructed building in the urban area is subject to wind characteristics due to the influence of surrounding buildings. The residential complexes currently being built in Iraq represent a case study for the subject of this research. Therefore, the objective of this study is to identify the interference effect because of adjacent buildings effects on the mid-rise building. The speed and pressure of the wind have been numerically simulated as well as wind load has been simulated by using a virtual wind tunnel which is available in Autodesk Robot Structural Analysis, RSA, software. Two identical adjacent buildings have been simulated and many coefficients were included in this study such as the spacing, directionality,

     The searching process using a binary codebook of combined Block Truncation Coding (BTC) method and Vector Quantization (VQ), i.e. a full codebook search for each input image vector to find the best matched code word in the codebook, requires a long time.   Therefore, in this paper, after designing a small binary codebook, we adopted a new method by rotating each binary code word in this codebook into 900 to 2700 step 900 directions. Then, we systematized each code word depending on its angle  to involve four types of binary code books (i.e. Pour when , Flat when  , Vertical when, or Zigzag). The proposed scheme was used for decreasing the time of the coding procedure, with very small distortion per block, by designing s

Solar activity monitoring is important in our life because of its direct or indirect influence on our life, not only on ionospheric communications. To study solar activity, researchers need measuring and monitoring instruments, these instruments are mostly expensive and are not available in all universities. In this paper, a very low frequency radio receiver had been designed and implemented with components available in most markets to support the researchers, college students, and radio astronomy amateurs with a minimum input voltage less than 100µV, an output voltage less than 135 m V with no distortion and an overall gain of 34dB. A comparison had been done between two circuit structures using a workbench software program and experim