The present study is concerned with the role of income tax in implementing economic goals in Iraq and treating the problems and pitfalls in the Iraq economy.

The study also aims at investigating the role of income tax in attracting promising favorite effects into economy.

The study was performed on data covering the period (2003 - 2012) with respect to the variables of (income tax, oil profits) as independent variables and (private consuming expenditure, private investmental expenditure, and standard figure of prices) as dependent variables. To analyze these data, a number of statistical descriptive and analytical techniques were used such as (percentage, standard variance, mediums, F test, T test and SPSS). It has been c

Burnishing improves fatigue strength, surface hardness and decrease surface roughness of metal because this process transforms tensile residual stresses into compressive residual stresses. Roller burnishing tool is used in the present work on low carbon steel (AISI 1008) specimens. In this work, different experiments were used to study the influence of feed parameter and speed parameter in burnishing process on fatigue strength, surface roughness and surface hardness of low carbon steel (AISI 1008) specimens. The first parameter used is feed values which were (0.6, 0.8, and 1) mm at constant speed (370) rpm, while the second parameter used is speed at values (540, 800 and 1200) rpm and at constant feed (1) mm. The results of the fatigue

The investment government expenditure is considered the fundamental of enhancing the economic activity as it has become a mean for achieving capital accumulation in all economic  sectors, The Iraqi economy is characterized of being yield unilateral depending petroleum  revenues as an essential  resource of financing government expenditure , as  the contribution of petroleum  sector in GDP is large in proportions to other economic sectors  contribution.

 The relationship between investing government expenditure, and non-oil GDP  is about to be not existent during the

The formation of a Schiff-base with N2O2 donor atoms derived from the hydrazine segment and its metal complexes are reported. The Schiff-base ligand; N’-((1R,2S,4R,5S,Z)-2,4-diphenyl-3-azabicyclo[3.3.1]nonan-9-ylidene)furan-2-carbohydrazide (HL) was prepared from the reaction of furan-2-carbohydrazide with (1R, 2R, 4R, 5S)-2,4-diphenyl-3-azabicyclo[3.3.1]nonan-9-one (M1) in ethanol medium. The reaction of the title ligand with selected metal ions Cr(III), Mn(II), Ni(II), Cu(II), Zn(II) and Cd(II) gave complexes with the general formula [M(L)Cl2], (where: M = Cr(III), Mn(II), Ni(II), Cu(II), Zn(II) and Cd(II)). Spectroscopic analyses Fourier transform infrared (FT-IR), Nuclear Magnetic Resonance (NMR) Carbon-13 nuclear magnetic res

ABSTRACT

The research aims to clarify the role of electronic marketing and what it can achieve in promoting the products of the national industry in Iraq. Marketing channel depends on modern communication and information technology that industrial and metal companies can use in promoting and selling their products along with traditional marketing outlets. To achieve the objectives of the research, a questionnaire was used, which consists of three axes, the first includes the personal data of the sample (gender, age, educational attainment, place of residence, marital status, income level), while the second axis includes various questions about the products of the national industry. Third axis includes que

Soil movement resulting due unsupported excavation nearby axially loaded piles imposes significant structural troubles on geotechnical engineers especially for piles that are not designed to account for loss of lateral confinement. In this study the field excavation works of 7.0 m deep open tunnel was continuously followed up by the authors. The work is related to the project of developing the Army canal in the east of Baghdad city in Iraq. A number of selected points around the field excavation are installed on the ground surface at different horizontal distance. The elevation and coordinates of points are recorded during 23 days with excavation progress period. The field excavation process was numerically simulated by using the finite

This work investigates experimentally the effect of using a skirt with a square foundation of 100 mm width resting on dry gypseous soil (i.e., loose soil with 33% relative density), and subjected to an inclined load. Previous works did not study the use square skirted foundation rested on gypseous soil and subjected to inclined load. The investigated soil was brought from Tikrit city with 59% gypsum content. Standard physical and chemical tests on selected soil were carried out. Model laboratory tests were carried out to determine the effect of using a skirt with a square foundation on the load-settlement behavior of gypseous soil and subjected to inclined load with various Skirt depth (Ds) to foundation width (B) ratio

This study was conducted to determine the activity of plant Sesbania rostrata and two isolate from arbuscular mycorrhizae fungi (A,B) as a bioremediation of soil polluted by cadmium and lead elements in north and south of Baghdad city. The results showed that the average of soil pollution by cadmium and lead elements in north of Baghdad was less than the average of soil pollution in the south of Baghdad which recorded 10.0, 9.0 mg/kg and 27.0, 25.0 mg/kg respectively. The plant Sesbania recorded ability to accumulate the lead element in shoot system 19.65 mg/kg and in root system 27.2 mg/kg and for cadmium element 19.6, 24.6 mg/kg in shoot and root respectively. The results showed that the isolate A from soil pollution is more effected

An experiment was carried out in a field in Husayniyah sub-district of the Holy Karbala Governorate. The research included studying the impact of the plowing depth and soil moisture on some technical indicators when using the disc plow. The 80 hp New Holland tractor was used in this experiment. Two factors were studied, the first factor is the soil moisture (12- 9%), (16-13%) and (20-17%) and the second factor was the depth of tillage (10-13) cm, (15-18) cm and (20-23) cm, which represented the secondary blocks. Bulk density, percentage of slippage and drawing force were studied. The field trials was conducted according to Split blocks in a randomized complete block design in three replicate. Consequences showed (according to the conditions