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The annual regulations r0le in achieving justice in tax accounting in the field of income tax: Applied Research in the General Commission of Taxes
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The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justice in distribution of taxation burden among taxpayers during the period of enactment but

Also  how to get taxes and show justice in application of taxation law  . In spite of the comptroller’s  agreement to the financial bills  prepared by the taxpayer  but the financial authority don’t regard these bills in accounting and this weaken the trust between the financial authority and the comptroller .

The most important of the recommendations in the research is that justice in application and collecting taxes by the financial authority  , the methods of collecting taxes are surely applied in a precise and active way .The comptroller must do his best professionally and morally to trust the General Commission of Taxes that depend on his reports to change his role from deputy for companies to a power to show truth to these companies .

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Publication Date
Wed Jan 28 2015
Journal Name
Al-khwarizmi Engineering Journal
Thermal Field Analysis of Oblique Machining Process with Infrared Image for AA6063-T6
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Abstract

 Metal cutting processes still represent the largest class of manufacturing operations. Turning is the most commonly employed material removal process. This research focuses on analysis of the thermal field of the oblique machining process. Finite element method (FEM) software DEFORM 3D V10.2 was used together with experimental work carried out using infrared image equipment, which include both hardware and software simulations. The thermal experiments are conducted with AA6063-T6, using different tool obliquity, cutting speeds and feed rates. The results show that the temperature relatively decreased when tool obliquity increases at different cutting speeds and feed rates, also it

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Publication Date
Wed Jun 27 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Building Geological Model for Tertiary Reservoir of Exploration Ismail Oil Field, North Iraq
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Geologic modeling is the art of constructing a structural and stratigraphic model of a reservoir from analyses and interpretations of seismic data, log data, core data, etc. ‎[1].

   A static reservoir model typically involves four main stages, these stages are Structural modeling, Stratigraphic modeling, Lithological modeling and Petrophysical modeling ‎[2].

   Ismail field is exploration structure, located in the north Iraq, about 55 km north-west of Kirkuk city, to the north-west of the Bai Hassan field, the distance between the Bai Hassan field and Ismael field is about one kilometer ‎[3].

   Tertiary period reservoir sequences (Main Limestone), which comprise many economica

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Publication Date
Tue Oct 18 2022
Journal Name
University Of Baghdad
Experimental Study and Analysis of Matrix Acidizing for Mishrif Formation-Ahdeb Oil Field
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Carbonate matrix stimulation technology has progressed tremendously in the last decade through creative laboratory research and novel fluid advancements. Still, existing methods for optimizing the stimulation of wells in vast carbonate reservoirs are inadequate. Consequently, oil and gas wells are stimulated routinely to expand production and maximize recovery. Matrix acidizing is extensively used because of its low cost and ability to restore the original productivity of damaged wells and provide additional production capacity. The Ahdeb oil field lacks studies in matrix acidizing; therefore, this work provided new information on limestone acidizing in the Mishrif reservoir. Moreover, several reports have been issued on the difficulties en

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Publication Date
Thu Dec 12 2013
Journal Name
Iraqi Journal Of Science
Determination of Optimum Mechanical Drilling Parameters for an Iraqi Field with Regression Model
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Publication Date
Thu Feb 13 2020
Journal Name
Thesis
IMPLICATION OF GEOMECHANICAL EVALUATION ON TIGHT RESERVOIR DEVELOPMENT / SADI RESERVOIR HALFAYA OIL FIELD
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IMPLICATION OF GEOMECHANICAL EVALUATION ON TIGHT RESERVOIR DEVELOPMENT / SADI RESERVOIR HALFAYA OIL FIELD

Publication Date
Tue Feb 01 2022
Journal Name
Iraqi Journal Of Science
3-D Seismic Interpretation of Hartha Formation at Nasiriyah Oil Field, South Iraq
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This study deal with structural and stratigraphic analysis of the seismic reflection data for Hartha Formation at Nasiriyah field, the area of seismic data is about (1237) km2. Nasiriyah oil field is located in Dhi Qar Governorate, southern Iraq, and the oil field is located to the East of Euphrates River of about (38) km northwest of Nasiriyah city. which includes twenty-four (24) wells. In some wells there are oil evidences in Hartha Formation at Nasiriyah oil field, for this reason, Hartha Formation is studied.
Two reflectors are picked (top and bottom Hartha) they are defined by using synthetic seismograms in time domain for wells (Ns-1, and 3). Time and depth of Hartha Formation are drawn using velocity data of reflectors. The st

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Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
Structural Reservoir Characterization of Akkas Gas Field, Western Iraq: Implications for Hydrocarbon Recovery
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     Akkas Field is a structural trap with a sandstone reservoir that contains proven gas condensate. The field is a faulted anticline that consists of the Ordovician Khabour Formation. The objective of this research is to use structural reservoir characterization for hydrocarbon recovery. The stratigraphic sequence of the Silurian and older strata was subjected to an uplift that developed a gentle NW-SE trending anticline. The uplifting and folding events developed micro-fractures represented by tension cracks.  These microfractures, whether they are outer arc or release fractures, are parallel to the hinge line of the anticline and perpendicular to the bedding planes. The brittle sandstone laye

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Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
A Hyperbolic Potential Field Model for Designing an Einzel Lens of Low Aberrations
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An analytical model in the form of a hyperbolic function has been suggested for the axial potential distribution of an electrostatic einzel lens. With the aid of this hyperbolic model the relative optical parameters have been computed and investigated in detail as a function of the electrodes voltage ratio for various trajectories of an accelerated charged-particles beam. The electrodes voltage ratio covered a wide range where the lens may be operated at accelerating and decelerating modes. The results have shown that the proposed hyperbolic field has the advantages of producing low aberrations under various magnification conditions and operational modes. The electrodes profile and their three-dimensional diagram have been determined whi

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Enhancement Solution to Improve Remediation of Soil Contaminated with Lead by Electrical Field
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A laboratory investigation of six different tests were conducted on silty clay soil spiked with lead in concentrations of 1500 mg/kg. A constant DC voltage gradient of 1 V/cm was applied for all these tests with duration of 7 days remediation process for each test. Different purging solutions and addition configurations, i.e. injection wells, were investigated experimentally to enhance the removal of lead from Iraqi soil during electro-kinetic remediation process. The experimental results showed that the overall removal efficiency of lead for tests conducted with distilled water, 0.1 M acetic acid, 0.2 M EDTA and 1 M  ammonium citrate as the purging solutions were equal to 18 %, 37 %, 42 %, and 29 %, respectively. H

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Publication Date
Wed Feb 02 2022
Journal Name
Iraqi Journal Of Science
Subsurface Investigation of Merjan oil field Depending on 3D Seismic Reflection Central Iraq
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The study deals with 3D seismic reflection in the central Iraq within Merjan oil field which is located approximately (130 km) to the southwest Baghdad and south of Razaza. The 3D seismic survey was interpreted; the results showed that the oil is found within Hartha Formation as stratigraphic traps and with the absence of structural traps. The major normal faults picked are trending N-S direction. There are also minor faults observed using the instantaneous phase and frequency sections, they proved the presence of the faults and showed that the ending of the Safawi reflector toward the north and northeast to the south and southeast and near the western border of fault because of the facies change in the area. The reflector shows a struct

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