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

Our study comes up to clarify the role of television in spreading the culture of violence with a child. This study represents one of the important studies that have tried to highlight the impact of these programmes, particularly cartoons, on the child's behaviors, actions and acquired habits.Violence considers a common phenomenon among the people, as the role of the media, particularly TV has a vital role due to its properties, characteristics and its significant impact on different segments and groups in society and in children particularly through exposure to programmes of films.The results of the study have been affected by the rising proportion of females to males, and that the contribution of real life has a big role in the child ac

ABSTRACT Planetary Nebulae (PN) distances represent the fundamental parameter for the determination the physical properties of the central star of PN. In this paper the distances scale to Planetary Nebulae in the Galactic bulge were calculated re- lated to previous distances scales. The proposed distance scale was done by recalibrated the previous distance scale technique CKS/D82. This scale limited for nearby PN (D ≤ 3.5 kpc), so the surface fluxes less than other distance scales. With these criteria the results showed that the proposed distance scale is more accurate than other scales related to the observations for adopted sample of PN distances, also the limit of ionized radius (Rio) for all both optically thick and optically thin in

This work includes design, implementation and testing of a microcontroller – based spectrum analyzer system. Both hardware and software structures are built to verify the main functions that are required by such system. Their design utilizes the permissible and available tools to achieve the main functions of the system in such a way to be modularly permitting any adaptation for a specific changing in the application environment. The analysis technique, mainly, depends on the Fourier analysis based methods of spectral analysis with the necessary required preconditioning processes. The software required for waveform analysis has been prepared. The spectrum of the waveform has been displayed, and the instrument accuracy has been checked.

 

            This paper presents a study of wavelet self-organizing maps (WSOM) for face recognition. The WSOM is a feed forward network that estimates optimized wavelet based for the discrete wavelet transform (DWT) on the basis of the distribution of the input data, where wavelet basis transforms are used as activation function.

 

 

This study deals with examining UCAS students’ attitudes in Gaza towards learning Arabic grammar online during the Corona pandemic. The researcher has adopted a descriptive approach and used a questionnaire as a tool for data collection. The results of the study have statistically shown significant differences at the level of "0.01" between the average scores of students in favor of the students of the humanities specializations. It has also been found that the students’ attitudes at the Department of Humanities and Media towards learning Arabic grammar online are positive. Additionally, the results revealed no statistical significant differences due to the variable of UCAS students’ scientific qualifications. The results stressed

Forward-swept wings were researched and introduced to improve maneuverability, control, and fuel efficiency while reducing drag and they are often used alongside canards, to further enhance their characteristics. In this research, the effects of canard dihedral angles on the wing loading of a forward-swept wing in transonic flow conditions were studied, as the wing loading provides a measure of wing’s efficiency (lift/drag). A generic aircraft model from literatures was selected, simulated, and compared to, using CFD software ANSYS/Fluent where the flow equations were solved to calculate the aerodynamic characteristics. The research was carried at two different Mach numbers, 0.6 and 0.9, for five different canard dihedral angles which tra

Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

Issam al-Din al-Asfrani's footnote
On the interpretation of the oval
Imam
Issam al-Din Ibrahim Arbashah al-Asfrani
(Th 159 e)
  Surah Al-Baqarah (verse 55-911)

Biodiesel as an attractive energy source; a low-cost and green synthesis technique was utilized for biodiesel preparation via waste cooking oil methanolysis using waste snail shell derived catalyst. The present work aimed to investigate the production of biodiesel fuel from waste materials. The catalyst was greenly synthesized from waste snail shells throughout a calcination process at different calcination time of 2–4 h and temperature of 750–950 ◦C. The catalyst samples were characterized using X-Ray Diffraction (XRD), Brunauer-Emmett-Teller (BET), Energy Dispersive X-ray (EDX), and Fourier Transform Infrared (FT-IR). The reaction variables varying in the range of 10:1–30:1 M ratio of MeOH: oil, 3–11 wt% catalyst loading, 50–