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

It is well known that petroleum refineries are considered the largest generator of oily sludge which may cause serious threats to the environment if disposed of without treatment. Throughout the present research, it can be said that a hybrid process including ultrasonic treatment coupled with froth floatation has been shown as a green efficient treatment of oily sludge waste from the bottom of crude oil tanks in Al-Daura refinery and able to get high yield of base oil recovery which is 65% at the optimum operating conditions (treatment time = 30 min, ultrasonic wave amplitude = 60 micron, and (solvent: oily sludge) ratio = 4). Experimental results showed that 83% of the solvent used was recovered meanwhile the main water

Single phase capacitor-run induction motors (IMs) are used in various applications such as home appliances and machine tools; they are affected by the sags or swells and any fault that can lead to disturb the supply and make it produce rms voltage below or above the rated motor voltage, which is 220V. A control system is designed to regulate the output voltage of the converter irrespective to the variation of the load and within a specific range of supply voltage variation. The steady-state equivalent circuit of the Buck-Boost chopper type AC voltage regulator, as well as the analysis of this circuit are presented in this paper. Switching device for the regulator is an IGBT Module. The proposed chopper uses pulse width modulation (PWM) c

In this work, a local sunflower husk (SFH) was used as a natural surface for removing Basic Green-4 (BG4) dye, as a watersoluble pollutant. The effect of initial concentration, contact time, the mass of surface of the dye with the SFH as well as the medium temperature was studied. The application of Langmuir, Freundlich isotherms on the collected data of the adsorption process found to harmonize to Freundlich equation more than that of Langmuir. However, the adsorbed mass of BG4 dye showed a direct increase with the increase of SFH mass and equilibrium was achieved within a 60min window. The interaction of BG4 with SFH surface was spontaneous and exothermic. The empirical kinetic outcomes at ambient temperatures were applied to pseudo 1st a

Background: Major depressive disorder (MDD) is mental disorder characterized by an all-encompassing low mood accompanied by low self-esteem, and by loss of interest or pleasure in normally enjoyable activities. The aims of the study: were to determine the prevalence of oral manifestation among patients with major depressive disorder receiving antidepressant drugs, and detect alkaline phosphatase (ALP), Total Salivary proteins (TSP), and Interleukin-6 (IL-6) in relation to MDD patients under treatment and to compare with healthy controls. Materials and method: (50) MDD patients; between the ages of 20 years and 60 years.The depression patients are divided into (25) patients under treatment with fluoxetine (Prozac), and (25) patients under tr

Carbonate-clastic succession which includes the Shu'aiba, Nahr Umr and Mauddud formations are representing a part of the Barremian-Aptian Sequence (Wasi'a Group). The present study includes three boreholes (Ba-1, 4 and 8) within the Balad Oil Field. The study area is located in central Iraq. This field represents a subsurface anticline with a northwest to southeast direction axis within the Mesopotamian Zone. Eight types of microfacies were recognized in the succession of the Mauddud and Shu’aiba formations. These microfacies represent shallow open marine, restricted and semi-restricted, reef - back reef, deep open marine and basinal depositional environments. While Nahr Umr Formation includes two successions, the first is the upp