The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reached a number of important results, that tax exemptions have an active role in reducing the tax evasion phenomenon, as well as that tax exemptions lead to the achievement of tax justice among taxpayers by taking into account their personal and family circumstances.
In this study, an experimental investigation had conducted for six high strength laced reinforced concrete one-way slabs to discover the behavior of laced structural members after being exposed to fire flame (high temperature). Self-compacted concrete (SCC) had used to achieve easy casting and high strength concrete. All the adopted specimens were identical in their compressive strength of ( , geometric layout 2000 750 150 mm and reinforcement specifics except those of lacing steel content, three ratios of laced steel reinforcement of (0.0021, 0.0040 and 0.0060) were adopted. Three specimens were fired with a steady state temperature of for two hours duration and then after the specimens were cooled suddenly by spraying water. The
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This work involves studying the effect of adding some selective organic component mixture on corrosion behavior of pure Al and its alloys in condensed synthetic automotive solution (CSAS) at room temperature. This mixture indicates the increasing of octane number in previous study and in this study show the increasing in corrosion resistance through the decreasing in corrosion rate values.
Electrochemical measurements were carried out by potentiostat at 3 mV/sec to estimate the corrosion parameters using Tafel extrapolation method, in addition to cyclic polarization test to know the pitting susceptibility of materials in tested medium.
The cathodic Tafel slope
... Show MoreThis work aim to prepare Ag/R6G/PMMA nanocomposite thin
films by In-situ plasma polymerization and study the changes in the
optical properties of fluorophore due to the presence of Ag
nanoparticles structures in the vicinity of the R6G laser dye. The
concentrations of R6G dye/MMA used are: 10-4M solutions were
prepared by dissolving the required quantity of the R6G dye in
MMAMonomer. Then Silver nanoparticles with 50 average particles
size were mixed with MMAmonomer with concentration of 0.3, 0.5,
0.7wt% to get R6G silver/MMA in liquid phase. The films were
deposited on glass substrates by dielectric barrier discharge plasma
jet. The Ag/R6G/PMMA nanocomposite thin films were
characterization by UV-Visible
An experimental study was carried out to improve the surface roughness quality of the stainless steel 420 using magnetic abrasive finishing method (MAF). Four independent operation parameters were studied (working gap, coil current, feed rate, and table stroke), and their effects on the MAF process were introduced. A rotating coil electromagnet was designed and implemented to use with plane surfaces. The magnetic abrasive powder used was formed from 33%Fe and 67% Quartz of (250µm mesh size). The lubricant type SAE 20W was used as a binder for the powder contents. Taguchi method was used for designing the experiments and the optimal values of the selected parameters were found. An empirical equation representing the r
... Show MoreDam break is series phenomenon that can result in fatal consequences and loss of properties. Unfortunately, the observed consequences can only be available after the dam breaks. Therefore, it is important to anticipate what will happen prior to dam break to issue suitable warning and locate the possible risk areas. This study attempts to simulate the case of dam break in Blue Nile at Roseires dam and see its consequences downstream. Roseires dam lies at a distance of 630 km south of Khartoum, Sennar dam lies at about 260 km downstream of Roseires dam. In this study hydraulic model is developed based of Hydraulic Engineering Centre (HEC), River Analysis System (RAS), and HEC- RAS. The HEC-RAS based model is calibrated and validated usi
... Show MoreRate of penetration plays a vital role in field development process because the drilling operation is expensive and include the cost of equipment and materials used during the penetration of rock and efforts of the crew in order to complete the well without major problems. It’s important to finish the well as soon as possible to reduce the expenditures. So, knowing the rate of penetration in the area that is going to be drilled will help in speculation of the cost and that will lead to optimize drilling outgoings. In this research, an intelligent model was built using artificial intelligence to achieve this goal. The model was built using adaptive neuro fuzzy inference system to predict the rate of penetration in
... Show MoreIn this work, pure and Ag-doped nickel oxide (NiO) thin films were deposited on glass substrates with different dopant concentrations (0.1, 0.2, 0.3 and 0.4 wt.%) by pulsed-laser deposition (PLD) technique at room temperature. These films were annealed at temperature of 450 °C. The structural and optical properties of the prepared thin films were studied. It was found that annealing process has lead to increase the transmittance of the deposited films. Also, the transmittance was found to increase with doping concentration of silver in the deposited NiO films. The optical energy gap was decreased from 3.5 to 3.2 eV as the doping concentration was increased to 0.4 %.
Fourier Transform-Infrared (FT-IR) spectroscopy was used to analyze gasoline engine oil (SAE 5W20) samples that were exposed to seven different oxidation times (0 h, 24 h, 48 h, 72 h, 96 h, 120 h, and 144 h) to determine the best wavenumbers and wavenumber ranges for the discrimination of the oxidation times. The thermal oxidation process generated oil samples with varying total base number (TBN) levels. Each wavenumber (400–3900 cm−1) and wavenumber ranges identified from the literature and this study were statistically analyzed to determine which wavenumbers and wavenumber ranges could discriminate among all oxidation times. Linear regression was used with the best wavenumbers and wavenumber ranges to predict oxidation time.
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