Abstract

                 The research aims to verify the dimensions of tax justice that exist in Iraq, and to determine their impact on tax compliance. Through a revised model of tax justice based on the literature of tax justice according to the classification of the studies of (Saad, 2009), (Wenzel, 2002), by using a questionnaire as an experimental measurement tool designed to be in line with perceptions of tax justice in Iraq. To define the dimensions of tax justice (the independent variable) with eight dimensions (Distributive justice, Exchange justice, Vertical justice, Horizontal justice, Retributive justice,

Analyzing sentiment and emotions in Arabic texts on social networking sites has gained wide interest from researchers. It has been an active research topic in recent years due to its importance in analyzing reviewers' opinions. The Iraqi dialect is one of the Arabic dialects used in social networking sites, characterized by its complexity and, therefore, the difficulty of analyzing sentiment. This work presents a hybrid deep learning model consisting of a Convolution Neural Network (CNN) and the Gated Recurrent Units (GRU) to analyze sentiment and emotions in Iraqi texts. Three Iraqi datasets (Iraqi Arab Emotions Data Set (IAEDS), Annotated Corpus of Mesopotamian-Iraqi Dialect (ACMID), and Iraqi Arabic Dataset (IAD)) col

   Let R be a commutative ring with unity and let M be a unitary R-module. In this paper we study fully semiprime submodules and fully semiprime modules, where a proper fully invariant R-submodule W of M is called fully semiprime in M if whenever XXW for all fully invariant R-submodule X of M, implies XW.         M is called fully semiprime if (0) is a fully semiprime submodule of M. We give basic properties of these concepts. Also we study the relationships between fully semiprime submodules (modules) and other related submodules (modules) respectively.

    We introduce in this paper the concept of approximaitly semi-prime submodules of unitary left -module  over a commutative ring  with identity as a generalization of a prime submodules and semi-prime submodules, also generalization of quasi-prime submodules and approximaitly prime submodules. Various basic properties of an approximaitly semi-prime submodules are discussed, where a proper submodule  of an -module  is called an approximaitly semi-prime submodule of  , if whenever , where ,  and , implies that . Furthermore the behaviors of approximaitly semi-prime submodule in some classes of modules are studied. On the other hand several characterizations of this concept are

      The ethyl acetate synthesis via heterogeneous reactive distillation is studied experimentally using ethanol and acetic acid. Three types of cation exchanging resins were used as catalysts: Zerolit 225, Zerolit 226 and Ambylite 400. Experiments were carried out in two units of the same dimensions. Each unit consisted of three sections: rectifying, reactive and stripping sections of heights (60+25+20) cm respectively and 2.5cm column diameter. The first unit (column-A-) was a fractionation type and the second unit (column-B-) was packed column. The packing type was hollow glass cylinders with 10 mm height, and 4, 5 mm inner and outer diameter respectively.

      The experiment

This paper presents the design, construction and investigates an experimental study of a parabolic Trough Solar Collector (PTSC). It is constructed of multi – piece glass mirror to form the parabolic reflector (1.8 m ? 2.8 m) its form were checked with help of a laser and carbon steel rectangular as receiver. Sun tracker has been developed (using two – axis) to track solar PTSC according to the direction of beam propagation of solar radiation. Using synthetic oil as a heat transfer its capability to heat transfer and load high temperature (?400 oc). The storage tank is fabricated with stainless steel of size 50 L. The experimental tests have been carried out in Baghdad climatic conditions (33.3o N, 44.4o E) during selective days of the

      Data security is an important component of data communication and transmission systems. Its main role is to keep sensitive information safe and integrated from the sender to the receiver. The proposed system aims to secure text messages through two security principles encryption and steganography. The system produced a novel method for encryption using graph theory properties; it formed a graph from a password to generate an encryption key as a weight matrix of that graph and invested the Least Significant Bit (LSB) method for hiding the encrypted message in a colored image within a green component. Practical experiments of (perceptibility, capacity, and robustness) were calculated using similarity measures like PSNR, MSE, and

KE Sharquie, AA Noaimi, AR Bandar, SY Mohsin, Pigmentary Disorders, 2014 - Cited by 5

The application of ultrafiltration (UF) and nanofiltration (NF) processes in the handling of raw produced water have been investigated in the present study. Experiments of both ultrafiltration and nanofiltration processes are performed in a laboratory unit, which is operated in a cross-flow pattern. Various types of hollow fiber membranes were utilized in this study such as poly vinyl chloride (PVC) UF membrane, two different polyether sulfone (PES) NF membranes, and poly phenyl sulfone PPSU NF membrane. It was found that the turbidity of the treated water is higher than 95 % by using UF and NF membranes. The chemical oxygen demand COD (160 mg/l) and Oil content (26.8 mg/l) were found after treatment according to the allowable limits set