Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of real estate, as well as taxes on vacant land with other sources of income obtained by the taxpayer in a uniform tax into line "so the majority of modern tax legislation in the countries of the world. The research on the importance of the introduction of unified tax including features framework simplified procedures and improve the mechanism of action and re-engineering work so that it is capable of "management by mechanization., Where he plays technological advances play a key role in improving the completion of transactions tax by relying on ID Consolidated Per expensive that demonstrates all personal information and its sources of income and standardize procedures for settling accounts tax and this helps in reducing the time, effort and cost of financial authority and the taxpayer and reduce the incidence of tax evasion.
The main objective of the paper is to study the possibility of erecting 2 MW wind turbine in the south of Iraq (Barjisiah site) by utilizing WAsP model. Wind potential and output predicted the power of WT at a supposed site was calculated. The results for proposed WT showed the WT has a weak performance due to its high capacity and low potential of wind speeds at this site. So, the WT will provide power for a limited time during the year due to its operating at the zone under the rated wind speed.
The concrete need curing for cement hydration that is a chemical reaction in each step require water supply throughout the time period. The traditional concrete cured by external method that prevents the concrete surface dry so that keeping the concrete mixture wet and warm. The internal curing was adopted in normal and high strength concrete such as reactive powder concrete. In present paper, experimental approach is to study the mechanical properties of reactive powder concrete cured internally with thermostone material. The materials that adopted to evaluate and find out the influences of the internal curing on the mechanical properties of reactive powder concrete is focused with d
One of the therapeutic effects of nicotine is used as a protective against developing ulcerative colitis . ulcerative colitis is an inflammatory disease of the bowel affecting the superficial lining mucosa in the rectum and large intestine. In this study nicotine tablets were formulated as modified release tablets targeted to the colon. All formulas were studied for drug release , effect of diluent, retardant concentration, avicel grade,and compression force, the selected formula was then further studied for drug release in 3 different pH ( coated tablets) .The kinetic study revealed acceptable shelf life . Finally the selected formula was given to 6 patients in a pre-liminary clinical study which showed that nicotine c
... Show MorePrediction of accurate values of residual entropy (SR) is necessary step for the
calculation of the entropy. In this paper, different equations of state were tested for the
available 2791 experimental data points of 20 pure superheated vapor compounds (14
pure nonpolar compounds + 6 pure polar compounds). The Average Absolute
Deviation (AAD) for SR of 2791 experimental data points of the all 20 pure
compounds (nonpolar and polar) when using equations of Lee-Kesler, Peng-
Robinson, Virial truncated to second and to third terms, and Soave-Redlich-Kwong
were 4.0591, 4.5849, 4.9686, 5.0350, and 4.3084 J/mol.K respectively. It was found
from these results that the Lee-Kesler equation was the best (more accurate) one
This paper is concerned with the study of the fixed points of set-valued contractions on ordered metric spaces. The first part of the paper deals with the existence of fixed points for these mappings where the contraction condition is assumed for comparable variables. A coupled fixed point theorem is also established in the second part.
This research aims at calculating the optimum cutting condition for various types of machining methods, assisted by computers, (the computer program in this research is designed to solve linear programs; the program is written in v. basic language). The program obtains the results automatically, this occur through entering the preliminary information about the work piece and the operating condition, the program makes the calculation actually by solving a group of experimental relations, depending on the type of machining method (turning, milling, drilling). The program was transferred to package and group of windows to facilitate the use; it will automatically print the initial input and optimal solution, and thus reduce the effort and t
... Show MoreThe paper establishes explicit representations of the errors and residuals of approximate
solutions of triangular linear systems by Jordan elimination and of general linear algebraic
systems by Gauss-Jordan elimination as functions of the data perturbations and the rounding
errors in arithmetic floating-point operations. From these representations strict optimal
componentwise error and residual bounds are derived. Further, stability estimates for the
solutions are discussed. The error bounds for the solutions of triangular linear systems are
compared to the optimal error bounds for the solutions by back substitution and by Gaussian
elimination with back substitution, respectively. The results confirm in a very
Four mushrooms were used in the present study, Agaricus bisporus (B62) strain (Lelion, Varrains , France) , Pleurotus ostreatus (Blue grey-BG) and P. ostreatus (White oyster-WH) from Mushroom Box Company, United Kingdom, while P. ostreatus (P2) was the local fungus isolated and identified in this study. Radical scavenging activity of alcoholic extracts from mushrooms was found to be higher than those of aqueous extracts at the same concentration tested in all results in the present study and alcoholic extract for P. osteatus (P2) gave the highest result in concentration (25) mg/ml (60.53+0.55 %) in DPPH test , reducing power (5.4±0.1), total phenolic component (11.46+0.05) mg/g, chelating activity (75.86+16.95%) and antioxidant activity
... Show MoreInterface evaluation has been the subject of extensive study and research in human-computer interaction (HCI). It is a crucial tool for promoting the idea that user engagement with computers should resemble casual conversations and interactions between individuals, according to specialists in the field. Researchers in the HCI field initially focused on making various computer interfaces more usable, thus improving the user experience. This study's objectives were to evaluate and enhance the user interface of the University of Baghdad's implementation of an online academic management system using the effectiveness, time-based efficiency, and satisfaction rates that comply with the task questionnaire process. We made a variety of interfaces f
... Show More
The mechanism of hydrogen (H2) gas sensor in the range of 50-200 ppm of RF-sputtered annealed zinc oxide (ZnO) and without annealing was studied. The X-ray Diffraction( XRD) results showed that the Zn metal was completely converted to ZnO with a polycrystalline structure. The I–V characteristics of the device (PT/ZnO/Pt) measured at room temperature before and after annealing at 450 oC for4h, from which a linear relationship has been observed. The sensors had a maximum response to H2 at 350 oC for annealing ZnO and showed stable behavior for detecting H2 gases in the range of 50 to 200 ppm. The annealed film exhibited hig |