The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

Background: The effect of garlic extracton fungal
growth and keratinolytic activity was studied in
Trichophytonmentagrophytes as one of the major
etiologic agents of human and animal dermatophytosis
in Baghdad and other parts of the World.
Objective: To investigated an alternative
antidermatophyte with minimum side effects which is
plant based and biodegradable natural product
Methods: Culture conditions for 30 isolates of T.
mentagrophytes isolated from human dermatophytosis
from both sexes with ages of 5-63 years in Central
Medical city for the period July 2009 to October 2009
were cultured on specific solid medium.
Results: The aqueous extract of garlic at various
concentrations inhibited the

In this study, experimental mortar combinations with 1% micro steel fibers, were examined to create geopolymer mortars. To test the effect of the fibers on the mortar's resistance, the geopolymer mortar was designed with various proportions of more environmentally friendly materials fly ash and slag. The percentage of fly ash by weight was 50, 60, and 70% of the slag. The best results were obtained when a 50:50 ratio of fly ash and slag were mixed with 1% micro steel fibers. The results showed that the mixtures containing fibers performed better in the considered tests (toughness index, ductility index, and resilience index). In the impact resistance test, the mixture contained 50% fly ash by weight of the slag with a temperature of

Using an electrochemical polymerization technique at room temperature, poly nicotine amide (PNA) was produced from the monomer nicotine amide (NA) in aqueous solution. The structure of polymer layer generated on the stainless steel surface (316 L) (working electrode) is investigated by Fourier Transmission Infrared Region (FT-IR). The anti-corrosion activity of polymer coating on the stainless steel (SS 316 L) is investigated by electrochemical polarization in 0.20M solution of HCl at 293-323K. The graphene -modified polymer film-coated SS had greater protection efficiency (PE percent) when compared to Nano ZnO -modified polymer film-coated SS. For the corrosion process of SS 316 L, kinetic and thermo-dynamic parameters of activation are

   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

Mortar of ordinary Portland cement was blended with cockles shell
powder at different weight ratios to investigate the effect of powder
admixture on their strength and thermal conductivity. Results showed
that addition of cockles shell powder at 50% of mortar weight
improves hardness and compressive strength notably and reduces the
thermal conductivity of the end product. Results suggest the
possibility to incorporate cockles shell powders as constituents in
cement mortars for construction and plastering applications.

The research aims to investigate the effects of GMAW or MIG welding process on the mechanical properties of dissimilar aluminum alloys 2024-T351 and AA 6061- T651. A series of experimental techniques have been conducted to evaluate mechanical properties of the alloys, by carrying out hardness, tensile and bending tests for welded and un-welded specimens.

Metal inert gas (MIG) has been carried out on sheet metal using ER- 4043(AlSi₅) as a filler metal and argon as shielded gas. The welded joints were tested by X-ray radiography and Faulty pieces were excluded.

Welding joints without defects are subjected to heat treatment including heating the joints in furnace to 170 °C for half an hour then air cooling to rel

The dental amalgam of radioactive materials in the restoration of teeth because of its readily adaptable to existing materials in the oral cavity in addition to mechanical properties such as hardness mechanical resistance Alndgat and others in this study were prepared Almlagm used Guy dental restoration of silver alloy tin plus some elements to improve the characteristicsmechanical such as copper, zinc or indium in addition to mercury

Overlapped have been prepared from epoxy resin material added to carbon Nanotube and percentages weight (0.1, 0.05, 0.01) % Studied the mechanical properties of the composite (bending, tensile an d hardness) has been found that the Flexural and tensile modulus of the composites were higher than the pure epoxy resin this may be due to the high mechanical strength of carbon nano tube (CNT). The hardness of the epoxy carbon Nanotube composites increased and the reason is due to increased overlap and stacking between the additives and material basis, which reduces the movement of polymer molecules leading to increased resistance to scratching material and cutting, will become more resistance to plastic deformation.

Experimental tests were carried to control lost circulation in the Khabaz oil field using different types of LCMs including Nano-materials. A closed-loop circulation system was built to simulate the process of lost circulation into formations. Two dolomite plugs were used from different depths of the formation of Azkand in Khabaz oil field. The experimentations were carried out to study the effect of different types of LCMs, cross-linked copolymer (FLOSORB CE 300 S), SiO₂ NP, and Fe₂O₃ NP, on mud volume losses as a function of time.

The rheological measurements of the nanoparticles-reference mud system showed that both of the SiO₂ NP and Fe₂O₃ NP w