Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which

That the nature of an important role in children's lives, Including offer them fun and freedom of thinking and capacity in the imagination. And its effective role of poets in general and especially apoet of childhood Selecting from diverse elements, And the rise to the level of human nature In order to enrich the child's imagination And the delivery of various ideas and information in a surprising. And are far from the decision-making and direct screed.this importance we set off For the study of poetic texts for children in Iraq During the research stage. Those texts in which the humanization began clearly,and our offer to these texts in style of detail and precision Not without expressing an my opinion during the research We finished th

 According to the circumstances experienced by our country which led to Occurrence of many crises that are the most important crisis is gaining fuel therefore , the theory of queue ( waiting line ) had been used to solve this crisis and as the relevance of this issue indirect and essential role in daily life  .

This research aims to conduct a study of the distribution of gasoline station in (both sides AL – kharkh and AL Rusafa, for the purpose of reducing wasting time and services time through the criteria of the theory of queues and work to improve the efficiency of these stations by the other hand. we are working to reduce the cost of station and increase profits by reducing the active serv

Background: The altered status of some essential trace elements observed in diabetes could have deleterious influences on the health of the diabetics. Objectives: To estimate and study the potential role of serum Selenium in type 1, type 2 diabetics and healthy subjects; and its relation with lipid profile and glycemic index. Methods: A case control designed study was carried out at the National Diabetes Center (NDC) / Al-Mustansiria University; on a total of 94 participants formed of 32 type 1 diabetics, 32 type 2 diabetics and 30 healthy control participants. Data collected about age, sex and BMI; also, blood samples examined for FPG, HbA1C, serum total cholesterol, HDL cholesterol, non-HDL cholesterol, serum triglyceride and sera were

The present research aims at identifying the effect of the cognitive discrepancy strategy on the fourth-stage students’ achievement in literature and texts. The researcher adopted the null hypothesis: there is no statistically significant difference at the level (0.05) between the average grades of the experimental group who study literature and texts following the discrepancies strategy, and those who follow the traditional method. A post-achievement test of (60) paragraphs was administered to (6) students as the study sample. The results showed that the experimental group who studied literature and texts with the strategy of cognitive achieved better than the control group who followed the traditional method in the post-achievement t

The study examined the assessment of raw water and drinking water projects of  Diyala Governorate for the year 2017, amounting to (24) projects, The average per capita supply of potable water (0.396 m3 / day/person), which is less than the global standard for the average per capita of drinking water, and constitute water rumors within the network of water transport in the province (3%), and the water of raw and drinking value within the limits allowed to be used by Iraq and the global indicators of {Total acidity, alkaline, acidic function, chlorides, magnesium, Electrical conductivity, total soluble salts, sodium, potassium, sulfates, turbidity other than (raw water)}. While the index of calcium only a value higher than the limits

Half of the oil production of the worldwide is a result  of the water flooding  project. But the main concern of this process is mobility control of the injected fluid, because the unfavorable mobility ratio leads to fingering effect. Adding polymer to the injection water increase the water viscosity, therefore, the displacement will be more stable and have a greater sweep efficiency.

   Using of polymer flooding has received more attention these days. Polymer has great potential in the Middle East region, especially in reservoir with high temperature and salinity.

   The main objective of this work is to show the effect of shear rate, salinity, temperature, polymer concentration on polymer v

Artificial roughness applied to a Solar Air Heater (SAH) absorber plate is a popular technique for increasing its total thermal efficiency (ηt−th). In this paper, the influence of geometrical parameters of V-down ribs attached below the corrugated absorbing plate of a SAH on the ηt−th was examined. The impacts of key roughness parameters, including relative pitch p/e (6–12), relative height e/D (0.019–0.043), angles of attack α (30–75°), and Re (1000–20,000), were examined under real weather conditions. The SAH ηt−th roughened by V-down ribs was predicted using an in-house developed conjugate heat-transfer numerical model. The maximum SAH ηt−th was shown to be 78.8% as predicted under the steady-state condition

Mobile Ad hoc Networks (MANETs) is a wireless technology that plays an important role in several modern applications which include military, civil, health and real-time applications. Providing Quality of Service (QoS) for this application with network characterized by node mobility, infrastructure-less, limitation resource is a critical issue and takes greater attention. However, transport protocols effected influential on the performance of MANET application. This study provides an analysis and evaluation of the performance for TFRC, UDP and TCP transport protocols in MANET environment. In order to achieve high accuracy results, the three transport protocols are implemented and simulated with four different network topology which are 5, 10