The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

The purpose of this paper is to find the best multiplier approximation of unbounded functions in    –space by using some discrete linear positive operators. Also we will estimate the degree of the best multiplier approximation in term of modulus of continuity and the averaged modulus.

The study included examination of three types of different origin and orange juice at the rate of recurring per sample, the results showed that the highest rates of acid (pH) in the A and juice were (4). And salts of calcium is 120 ppm in juice C and 86 ppm of magnesium in the juice B, for heavy metals the highest rate of lead .18 recorded ppm in juice B, 1.32 ppm of copper in juice A, 5 ppm of iron in the juice B, 1.3 ppm of zinc in the juice B, 0.05 ppm of aluminum in each of the sappy B and A, 0.02 ppm of cobalt in the juice B, 0.3 ppm of nickel in the juice B, 170.6 ppm sodium in C juice, but for the acids, organic that the highest rates were 3.2 part Millions of acid in the juice owner a, 260 ppm of the acid in the juice the ascorbi

The aim of this research is to use robust technique by trimming, as the analysis of maximum likelihood (ML) often fails in the case of outliers in the studied phenomenon. Where the (MLE) will lose its advantages because of the bad influence caused by the Outliers. In order to address this problem, new statistical methods have been developed so as not to be affected by the outliers. These methods have robustness or resistance. Therefore, maximum trimmed likelihood: (MTL) is a good alternative to achieve more results. Acceptability and analogies, but weights can be used to increase the efficiency of the resulting capacities and to increase the strength of the estimate using the maximum weighted trimmed likelihood (MWTL). In order to perform t

A finite element is a study that is capable of predicting crack initiation and simulating crack propagation of human bone. The material model is implemented in MATLAB finite element package, which allows extension to any geometry and any load configuration. The fracture mechanics parameters for transverse and longitudinal crack propagation in human bone are analyzed. A fracture toughness as well as stress and strain contour are generated and thoroughly evaluated. Discussion is given on how this knowledge needs to be extended to allow prediction of whole bone fracture from external loading to aid the design of protective systems.

Abstract

This study investigates the mechanical compression properties of tin-lead and lead-free alloy spherical balls, using more than 500 samples to identify statistical variability in the properties in each alloy. Isothermal aging was done to study and compare the aging effect on the microstructure and properties.

The results showed significant elastic and plastic anisotropy of tin phase in lead-free tin based solder and that was compared with simulation using a Crystal Plasticity Finite Element (CPEF) method that has the anisotropy of Sn installed. The results and experiments were in good agreement, indicating the range of values expected with anisotropic properties.

Keywords<

The purpose of this research is to a treatment the impact of Views outliers to the estimators of a distributed arrival and service to the theory of queues and estimate the distribution parameters depending on the robust estimators, and when he was outliers greatest impact in the process of estimating the both distributions mentioned parameters, it was necessary to use way to test that does these data contain abnormal values ​​or not? it was used the method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers , it shows that there are views abnormal (outliers ) in the estimators of each of the distributional arrival and service, which have a significant impact on the calculation of these estimato

The university course timetable problem (UCTP) is typically a combinatorial optimization problem. Manually achieving a useful timetable requires many days of effort, and the results are still unsatisfactory. unsatisfactory. Various states of art methods (heuristic, meta-heuristic) are used to satisfactorily solve UCTP. However, these approaches typically represent the instance-specific solutions. The hyper-heuristic framework adequately addresses this complex problem. This research proposed Particle Swarm Optimizer-based Hyper Heuristic (HH PSO) to solve UCTP efficiently. PSO is used as a higher-level method that selects low-level heuristics (LLH) sequence which further generates an optimal solution. The proposed a

A theoretical study to design a conformal microstrip antennas was introduced in this work. Conformal microstrip antennas define antennas which can be conformed to a certain shape or to any curved surface. It is used in high-speed trains, aircraft, defense and navigation systems, landing gear and various communications systems, as well as in body wearable. Conformal antennas have some advantages such as a wider-angle coverage compared to flat antennas and low radar cross-sectional (RCS) and they are suitable for using in Radome. The main disadvantage of these antennas is the narrow bandwidth. The FDTD method is extremely useful in simulating complicated structures because it allows for direct integration of Maxwell's equations depending o

Electrical Discharge Machining (EDM) is a widespread Nontraditional Machining (NTM) processes for manufacturing of a complicated geometry or very hard metals parts that are difficult to machine by traditional machining operations. Electrical discharge machining is a material removal (MR) process characterized by using electrical discharge erosion. This paper discusses the optimal parameters of EDM on high-speed steel (HSS) AISI M2 as a workpiece using copper and brass as an electrode. The input parameters used for experimental work are current (10, 24 and 42 A), pulse on time (100, 150 and 200 µs), and pulse off time (4, 12 and 25 µs) that have effect on the material removal rate (MRR), electrode wear rate (EWR) and wear ratio (WR). A