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Financial contribution of taxes on Foreign oil companies in support of the state budget: The case of a foreign oil company in the Iraq Study
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Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process settling accounts with these companies. The research has come to the most important set of conclusions.1.That contracts with foreign oil companies contracting for work in Iraq has created a new resource for the general budget of the state by imposing taxes and fees on the income of these companies, which provide sufficient funding sources to cover the overhead of the State.2.Iraq is one of the oil countries, which occupies a leading position among Arab and international oil-producing countries of the magnitude of the reserves position of the oil sector is one of the most important pillars of the Iraqi economy to being an important source of attracting foreign to work in Iraq, the oil companies, which contribute to the development and reconstruction of the national economy, with the introduction of modern technologies in the the oil industry.3.The income tax on foreign oil companies contracting for work in Iraq Law No. (19) for the year 2010 and instructed No. (5)- for the year 2011 began for the purpose of supporting the national economy and the submission of income earned in Iraq to foreign oil companies and its sub-contractors in the production and extraction of oil and gas income tax.Recommended Find the need in the future to promote cooperation with international oil companies and oil service companies in all oil activities through cooperation and participation agreements and contracted to gain access to Iraq's strategic objectives for the purpose of providing new resources to finance the state budget as well as the need to take advantage of good global technical expertise and technology of modern provided by oil companies foreign operating in Iraq

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Publication Date
Fri Dec 01 2023
Journal Name
Iraqi Journal Of Physics
Eco-Friendly Synthesis of Ag-ZnO Nanocomposite Using Aloe-vera, Hibiscus Sabdariffa Plants and Their Antibacterial and Anti-fungi Activities
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The current study used extracts from the aloe vera (AV) plant and the hibiscus sabdariffa flower to make Ag-ZnO nanoparticles (NPs) and Ag-ZnO nanocomposites (NCs). Ag/ZnO NCs were compared to Ag NPs and ZnO NPs. They exhibited unique properties against bacteria and fungi that aren't present in either of the individual parts. The Ag-ZnO NCs from AV showed the best performance against E. coli, with an inhibition zone of up to 27 mm, compared to the other samples. The maximum absorbance peaks were observed at 431 nm and 410 nm for Ag NPs, at 374 nm and 377 nm for ZnO NPs and at 384 nm and 391 nm for Ag-ZnO NCs using AV leaf extract and hibiscus sabdariffa flower extract, respectively. Using field emission-scanning electron microscopes (FE-

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
Critical Thinking Skills of A’Sharqiah University Students According to California Critical Thinking Skills Test and Its Relationship to Some Variables
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Abstract

The research aims to measure the level of critical thinking skills among students of A’Sharqiah University in the Sultanate of Oman, as well as identify the level of their availability based on the variables: gender, academic level, school year, cumulative average, and general diploma / high school ratio. The researchers used the descriptive approach. To achieve the objectives of the study, they used The California Test for Critical Thinking Skills Picture (A) after evaluation (Farraj, 2006). It was applied to a sample of (487) students from A’sharqiah University. The results of the study found that the critical thinking skills of A’sharqiah University students are below the educationally acceptabl

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Using Activated Carbon developed from Iraqi Date Palm Seeds as Permeable Reactive Barrier for Remediation of Groundwater Contaminated with Copper
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The possibility of using activated carbon developed from date palm seeds wastes as a permeable reactive barrier (PRB) to remove copper from polluted shallow groundwater was investigated. The activated carbon has been developed from date palm seeds by dehydrating methods using concentrated sulfuric acid. Batch tests were performed to characterize the equilibrium sorption properties of new activated carbon in copper-containing aqueous solutions, while the sandy soil (aquifer) was assumed to be inert. Under the studied conditions, the Langmuir isotherm model gives a better fit for the sorption data of copper by activated carbon than other models. At a pilot scale, One-dimensional column experiments were performed, and an integrated model ba

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Publication Date
Thu Jan 13 2022
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of New Polyesters Derived From 4, 4'-Azodibenzoic Acid, Malic Acid and Adipic Acid With Aromatic Diols
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A series of new aromatic polyesters have been synthesized by polycondensation of different aromatic diols (M1, M2 ,M3) with different dicarboxlic acids (4,4'azo di benzoic acid, malic acid and adipic acid) using dibutyltine dilaurate as catalyst . The preparation of thermally stable polyesters was successfully applied with good yields (60-85%). All polyesters (PE1-PE4) containing aliphatic methylene linkage, and azo group in the main chain. The resulted polymers are readily soluble in aprotic polar solvents , such as (pyridine , CHCl3 , CH2Cl2 , NaOH , H2SO4 , HNO3 , acetone , benzene , DMF , DMSO , THF) without need for heating. Thermal analysis of polyesters by Thermo Gravimetric Analysis (TGA) reveals that these aromatic polyesters po

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Publication Date
Thu Mar 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Schiff Base Derived From Chitosan and Its Complexes With (Co+2, Ni+2 and Cu+2)
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     In this research, new Schiff base is derived from chitosan O-nitrobenzyldehyde and its complexes were synthesized. All compounds were characterized by FT-IR, UV-Visible, TGA, DTA, TG and molar conductivity with melting point. The results showed that Schiff base was coordinated via  nitrogen atom azomethine with the center metal ions Co+2,Ni+2 and Cu+2 behaving monodentate ligand and forming complexes with molecular formula [M(L)Cl2H2O] The tetrahedral geometrical was suggested for all prepared complexes based on the characterization data for all techniques.   +2,Cu+2, Ni+2M = Co   

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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Sy nthesis of Some New Schifrs-Bases Derived From 2-(4-m ethoxy phenyl)-5- (4-amino phenyl)-1,3,4-0xadiazole
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A new compound  2-(4-methoxyphcnyl)-5-(4-aminophenyl)-1,3,4-

oxadiazole (VI) was prepared by intramol ecular condensation reaction followed  by elimination  of some simple  moieties such  as IhO  and HCI by using  POCI3 with acid hydrazide. A series of new Shiffs­

bases 2-(4-methoxyphenyl)-5-[4(4:alkoxybenzoyloxy) benzylidene amino phenyl] I,3,4-oxadia:t.ole (VII].was synthesized from treatment

of oxadiazole derivative [VI] with an appropriate  aromatic aldehyde

(IU). Struct\lfe of the resulting products have been ascertaim:d by their melting pointS, elemental analysis ( some of them) and spectral data.

 

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Publication Date
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of Some Metals Complexes with New Acidicazo Ligand 4-[(2-Amino-4-Phenylazo)-Methyl]-Cyclohexane Carboxylic Acid
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      4-[(2-Amino-4-phenylazo)-methyl]-cyclo hexane carboxylic acid, a new Azo (LH2) ligand, was synthesized by reaction of the diazonium salt of trans-4-(amino-methyl) cyclo hexane carboxylic acid with 3-amino phenol. The azo ligand was characterized by micro elemental analysis (C.H.N.O.) and TGA as well as spectroscopic techniques (UV-Vis, FTIR, 1H-NMR, and LC-Mass). Atomic absorption, elemental analysis, infrared, LC-Mass, TGA, and UV-Vis spectral methods, as well as conductivity and magnetic susceptibility, were used to characterize the complexes of Ni (II), Pd (II), and Pt (IV). The following general formula has been given for the produced compounds based on the results obtained, which are as followi

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Antibacterial and Antifungal Activities for Novel Derivatives of 2,2'-(((1-benzylbenzoimidazol-2-yl)methyl)azanediyl)bis(ethan-1-ol)
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The compound 2,2'-(((1H-benzo(d)imidazol-2-yl)methyl)azanediyl)bis(ethan-1-ol) was reacted with benzyl bromide to afford compound (1) which used as row material to prepare a series of compounds through condensation reaction, the starting compound were reacted with tosyl chloride to protect the OH group  to afford compound 2, then reacted benzyl bromide to produce compound (2), then the compound (2) treated with three compounds ( 2-mercaptobenzthiazole, 2-mercaptobenimidazol and 2-chloromethyl benzimidazole) to form compounds 3a,b, 4a,b and 5a,b respectively. In the another step the click reaction of compound 2,2'-(((1H-benzo(d)imidazol-2-yl)methyl)azanediyl)bis(ethan-1-ol) with Propargyl bromide produce compound  6  which

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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Science
Water quality assessment of Rawanduz River and Gali Ali Beg stream by applied CCME WQI with survey aquatic insects (Ephemeroptera)
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The population of Ephemeroptera was studied in three selected stations of Rawanduz River (Gali Ali Beg water fall, Rawanduz River and after the junction of these two waters) during the three seasons of spring, summer and autumn in 2016. In addition,sixteen physicochemical parameters (pH, EC, turbidity, DO, BOD5, NO3, TDN, TDP, HCO3-, Hardness, Ca2+, Mg2+, Na+, K+, Cl-, SO42-, Na% and SAR) of water in these stations were estimated and used to calculate the Canadian Council of Ministers of the Environment Water Quality Index (CCME WQI). Eleven species of aquatic insects were identified,which belong to four families of th

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Publication Date
Tue Aug 01 2023
Journal Name
Innovative Food Science & Emerging Technologies
Non-thermal pasteurization of milk by an innovative energy-saving moderate electrical field equipped with elongated electrodes and process optimization
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