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.
An experimental analysis was included to study and investigate the mass transport behavior of cupric ions reduction as the main reaction in the presence of 0.5M H2SO4 by weight difference technique (WDT). The experiments were carried out by electrochemical cell with a rotating cylinder electrode as cathode. The impacts of different operating conditions on mass transfer coefficient were analyzed such as rotation speeds 100-500 rpm, electrolyte temperatures 30-60 , and cupric ions concentration 250-750 ppm. The order of copper reduction reaction was investigated and it shows a first order reaction behavior. The mass transfer coefficient for the described system was correlated with the aid of dimensionless groups as fo
... Show MoreIn this study, the hydromorphodynamic simulation of a stretch of the Euphrates River was conducted. The stretch of the Euphrates River extended from Haditha dam to the city of Heet in Al-Anbar Governorate and it is estimated to be 124.4 km. Samples were taken from 3 sites along the banks of the river stretch using sampling equipment. The samples were taken to the laboratory for grain size analysis where the median size (D50) and sediment load were determined. The hydromorphodynamic simulation was conducted using the NACY 2DH solver of the iRIC model. The model was calibration using the Manning roughness, sediment load, and median particle size and the validation process showed that the error between th
... Show MoreThis research includes a study of the ability of Iraqi porcelanite rocks powder to remove the basic Safranine dye from its aqueous process by adsorption. The experiments were carried out at 298Kelvin in order to determine the effect of the starting concentration for Safranin dye, mixing time, pH, and the effect of ionic Strength. The good conditions were perfect for safranine dye adsorption was performed when0.0200g from that adsorbed particles and the removal max percentage was found be 96.86% at 9 mg/L , 20 minutes adsorption time and at PH=8 and in 298 K. The isothermal equilibrum stoichiometric adsorption confirmed, the process data were examined by Langmuir, Freundlich and Temkin adsorption equations at different temperatures
... Show MoreThat the child in the early years of his life learns a lot of experiences that help him
grow properly, and if the availability of the child family atmosphere full of love and affection
and trust he was able to grow healthy growth and is in accordance with itself and with the
community in which they live, and stop method of the child in the expression of fear on the
nature of situation and on the theme of fear and the reaction of those around the child as well
as the vague positions that can not a child from its interpretation raises his fear, and its lead in
life are the kindergarten of the growing concerns him, causing his social concern, therefore,
targeted current research to identify patterns of parental care(mot
Due to the importance of egg parasitoids inthe natural and biological control of economically important insects, including egg parasitoid Pseudoligositaba bylonica Viggiani on dubas bug, the spread of the parasitoid and population distribution of parasitoid, In order to estimate the role of parasitoid as one of the biological factors in decreasing population density of dubas bug on date palm. Some aspects of the life of parasitoids were also studied, including the role of insect parasitoids in organizing the population of their families, geographical distribution and hosts range of genus Pseudoligosita, seasonal presence of parasitoid Pseudoligositaba bylonica Viggiani (Hymenoptera: Trichogrammatidae) , life studies and percentages
... Show MoreIn the present work is the deposition of copper oxide using the pulsed laser deposition technique using Reactive Pulsed Laser as a Deposition technique (RPLD), 1.064μm, 7 nsec Q-switch Nd-YAG laser with 400 mJ/cm2 laser energy’s has been used to ablated high purity cupper target and deposited on the porous silicon substrates recorded and study the effect of rapid thermal annealing on the structural characteristics, morphological, electrical characteristics and properties of the solar cell. Results of AFM likelihood of improved absorption, thereby reducing the reflection compared with crystalline silicon surface. The results showed the characteristics of the solar cell and a clear improvement in the efficiency of the solar cell in the
... Show MoreSolutions of dyes Rhodamine 6G (Rh6G) and Coumarin480(C480) were prepared at five concentrations (1x10-3, 5x10-4, 1x10-4, 5x10-5 and1x10-5) mol/l, the mixing was stirred to obtain on a homogenous solution, the(poly methyl-methacrylate) (PMMA) was solved by chloroform solvent with certain ratio, afterward (PMMA+Rh6G) and (PMMA+C480) thin films were prepared by casting method on glass block which has substrate with dimensions (7.5 x2.5)cm2, the prepared samples were left in dark place at room temperature for 24 hours to obtain uniform and homogenous thin films. UV-VIS absorption spectra, transmission spectra and fluorescence spectra were done to measure linear refractive index and linear absorption coefficient. The nonlinear optical proper
... Show MoreMolasse medium containing different concentrations of (NH4)2 SO4, (NH4)3 PO4, urea, KCI, and P2O5 were compared with the medium used for commercial production of C. utilis in a factory south of Iraq. An efficient medium, which produced 19. 16% dry wt. and 5. 78% protein, was developed. The effect of adding various concentrations of micronutrients (FeSO4, 7T20, MnSO4. 7H20, ZnSO4. 7E20) was also studied. Results showed that FeSo4. 7H20 caused a noticeable increase in both dry wt. and protein content of the yeast.
The direct application of cold atmospheric plasma (CAP) is the main scope of plasma medicine in or on the organism for curative purposes. Cold plasma is both effective in disrupting a wide range of microorganisms including multiple drug resistant ones (MDRs) and to stimulate proliferation of mammalian cells. It has obtained by Floating Electrode Dielectric Barrier Discharge (FE-DBD) system. The present study aimed to show the effected of cold plasma on the fertility hormones LH, Prolactin, Estrogen, and Testosterone hormones for healthy adult female rats (Albino) / bulb c). There are divided into many groups according to time exposure of plasma (15, 30, 60, and 90 second) and a refere