The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th

In this paper, we investigate and characterize the effects of multi-channel and rendezvous protocols on the connectivity of dynamic spectrum access networks using percolation theory. In particular, we focus on the scenario where the secondary nodes have plenty of vacant channels to choose from a phenomenon which we define as channel abundance. To cope with the existence of multi-channel, we use two types of rendezvous protocols: naive ones which do not guarantee a common channel and advanced ones which do. We show that, with more channel abundance, even with the use of either type of rendezvous protocols, it becomes difficult for two nodes to agree on a common channel, thereby, potentially remaining invisible to each other. We model this in

Future wireless networks will require advance physical-layer techniques to meet the requirements of Internet of Everything (IoE) applications and massive communication systems. To this end, a massive MIMO (m-MIMO) system is to date considered one of the key technologies for future wireless networks. This is due to the capability of m-MIMO to bring a significant improvement in the spectral efficiency and energy efficiency. However, designing an efficient downlink (DL) training sequence for fast channel state information (CSI) estimation, i.e., with limited coherence time, in a frequency division duplex (FDD) m-MIMO system when users exhibit different correlation patterns, i.e., span distinct channel covariance matrices, is to date ve

In this research is estimated the function of reliability dynamic of multi state systems  and their compounds and for three types of systems (serial, parallel, 2-out-of-3) and about two states (Failure and repair) depending on calculating the structur function allow to describing the behavior of

The aim of this study was to develop a sensor based on a carbon paste electrodes (CPEs) modified with used MIP for determination of organophosphorus pesticides (OPPs). The modified electrode exhibited a significantly increased sensitivity and selectivity of (OPPs). The MIP was prepared by thermo-polymerization method using N,N-diethylaminoethymethacrylate (NNDAA) as functional monomer, N,N-1,4-phenylenediacrylamide (NNPDA) as cross-linker, the acetonitrile used as solvent and (Opps) as the template molecule. The three OPPs (diazinon, quinalphos and chlorpyrifos) were chosen as the templates, which have been selected as base analytes which used widely in agriculture sector. The extraction efficiency of the imprinted polymers has been evaluat

The aim of this paper is to design artificial neural network as an alternative accurate tool to estimate concentration of Cadmium in contaminated soils for any depth and time. First, fifty soil samples were harvested from a phytoremediated contaminated site located in Qanat Aljaeesh in Baghdad city in Iraq. Second, a series of measurements were performed on the soil samples. The inputs are the soil depth, the time, and the soil parameters but the output is the concentration of Cu in the soil for depth x and time t. Third, design an ANN and its performance was evaluated using a test data set and then applied to estimate the concentration of Cadmium. The performance of the ANN technique was compared with the traditional laboratory inspecting

Ad-Hoc Networks are a generation of networks that are truly wireless, and can be easily constructed without any operator. There are protocols for management of these networks, in which the effectiveness and the important elements in these networks are the Quality of Service (QoS). In this work the evaluation of QoS performance of MANETs is done by comparing the results of using AODV, DSR, OLSR and TORA routing protocols using the Op-Net Modeler, then conduct an extensive set of performance experiments for these protocols with a wide variety of settings. The results show that the best protocol depends on QoS using two types of applications (+ve and –ve QoS in the FIS evaluation). QoS of the protocol varies from one prot

Hydrocarbon production might cause changes in dynamic reservoir properties. Thus the consideration of the mechanical stability of a formation under different conditions of drilling or production is a very important issue, and basic mechanical properties of the formation should be determined. There is considerable evidence, gathered from laboratory measurements in the field of Rock Mechanics, showing a good correlation between intrinsic rock strength and the dynamic elastic constant determined from sonic-velocity and density measurements. The values of the mechanical properties determined from log data, such as the dynamic elastic constants derived from the measurement of the elastic wave velocities in the material, should be more accurate t

Hydrocarbon production might cause changes in dynamic reservoir properties. Thus the consideration of the mechanical stability of a formation under different conditions of drilling or production is a very important issue, and basic mechanical properties of the formation should be determined.
There is considerable evidence, gathered from laboratory measurements in the field of Rock Mechanics, showing a good correlation between intrinsic rock strength and the dynamic elastic constant determined from sonic-velocity and density measurements.
The values of the mechanical properties determined from log data, such as the dynamic elastic constants derived from the measurement of the elastic wave velocities in the material, should be more a