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 dimensions 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 in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

Background: Limited data are available on the dimensional stability and surface roughness of ThermoSens, which is a material used in denture processing. This study aimed to measure the vertical teeth changes and surface roughness of ThermoSens dentures prepared using three different investment materials. Materials and methods: For the dimensional changes test, 30 complete maxillary dentures were prepared using different investment methods: group I, dental stone; group II, silicone putty; and group III, a mixture of dental stone and plaster (ratio, 1:1; n = 10 for each group). Four screws were attached to the dentures: two were attached to the buccal surface of the canine and first molar, and the other two were attached in the flange areas o

Atmospheric stability plays the most important role in the transport and dispersion of air pollutants. Different methods are used for stability determination with varying degrees of complexity. Most of these methods are based on the relative magnitude of convective and mechanical turbulence in atmospheric motions, such as Richardson number, Monin-Obukhov length, Pasquill-Gifford stability classification and Pasquill-Turner stability classification. The Pasquill-Turner Method (PTM), which is employed in this study used Observations of wind speed, solar altitude angle and the time of day to classify atmospheric stability with distinguishable indices. As a case study, meteorological data that gathered from European Centre For Medium-Range W

The experiment was conducted in the glasshouse of Biology Dept. ,College of Education
Ibn- Al- Haitham ,University of Baghdad, during the growing season(2011), to study the
effect of sprying potassium sulphate at (0,200,400,600) ppm and cytokinin at (0,75,150)ppm
and their interactions on number of branches , protein percentage , carbohydrate percentage ,
absolute growth rate , biomass duration , relative efficiency of fertilizer and value of the
secondary productivity ,in Lentil plant cultivar(Baraka).
Results indicated that foliar sprying of potassium sulphate and cytokinin and their
interactions gave a significant effect on all vegetative growth parameters of lentil plant. the
concentration600 ppm of po

The research study and analysis of the integration of marketing communications and their impact on the marketing performance of a number of telecom companies, as included in the research problem to know the role of marketing communications community in achieving sales and market share, profitability and customer satisfaction. The importance of research begins to be the right choice for the elements of marketing communications, lead to savings in time, effort and money and create a more idea about the effectiveness of the application of the concept of integration. The research to determine the role of marketing communications in promoting the integration of the marketing performance of companies in the field of sales and marke

Dissolution of gypsum rock in water is significant, which may result in hydrocarbon reservoir formation and evaporate deposits. However, the complexity of the gypsum dissolution process is still of interest because of its uncleanness that requires more critical analysis. The objectives of this experimental study are emphasis on the dissolution characteristics of gypsum rock under room temperature and by various types of water; namely: deionized, tap, fresh, acidic, well, and normal rainwatre. In addition, the influences of dissolution on gypsum rock's mechanical and physical characteristics. Gypsum rock was obtained from Agjalar area, in the southwest of Sulaymaniyah city, Northern Iraq. Experimental results show that we

Several types of laser are used in experimental works in order to study the effects of laser on blood vessel. They differ from each other by a lot of properties mainly in wavelength, energy of the laser and pulse duration. In this study argon laser (488 nm- 514 nm) and continuous Nd: YAG laSer (1064 nm), have been applied to 50 samples of sheep blgod tesselS. Histologically, tha results of the study were different According to the txpe of L`sar used; apgon larer had distrabtave effects on $he blood vessal while continuous Nd: YAG laser Appeaped to be the safesd one on the blmod vessel architecture. This study concluded that argoj laser has da-aging ef&ect on

This work was conducted to study the treatment of industrial waste water, and more particularly those in the General Company of Electrical Industries.This waste water, has zinc ion with maximum concentration in solution of 90 ppm.
The reuse of such effluent can be made possible via appropriate treatments, such as chemical coagulation, Na2S is used as coagulant.
The parameters that influenced the waste water treatment are: temperature, pH, dose of coagulant and settling time.
It was found that the best condition for zinc removal, within the range of operation used ,were a temperature of 20C a pH value of 13 , a coagulant dose of 15 g Na2S /400ml solution and a settling time of 7 days. Under these conditions the zinc concentrat

The presence of gypsum in soil as bonding agent alters its behavior with a large influence on itsphysical properties.Soil samples were taken from two locations of different gypsum content(S1 = 30.5% and S2= 20%) inMakhmur area. TheUnified soil classification system indicated that soil type was clay with low plasticity(CL). Basic methods of physical testing of soils, such as grain size analysis,specific gravity and atterberg limit were applied. Stabilizationof the gypsiferous soil was performed by addinglimestone waste powder takenfrom Said sadiqandPirmam areas,with different percentages(5%, 15%,25%).The results show that the addition of limestone powder to the tested soils decreases their liquid and plastic limits.