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 re

The current world is observing huge developments in presenting the opportunity for organizations and administrative units to use information and communication technology and their adoption by administrative work due to its importance in the achievement of work with higher efficiency, speed, and facility of communication with all individuals and companies using various means of communication Depending on the Internet networks. Therefore, the research dealt with the study of electronic systems designed and adopted in the creation or construction of a database for archiving data, which is the main method in organizations and administrative units in developed countries. Where this system works to convert documents, and manual processes and t

حظيت عدد من الشخصيات التاريخية ممن كان لها أثر واضح المعالم في تطور النظام الإداري والسياسي للإمبراطورية المغولية، بأهتمام عدد لا بأس به من الباحثين.

The effect of the magnetic abrasive finishing (MAF) method on the temperature rise (TR), and material removal rate (MRR) has been investigated in this paper. Sixteen runs were to determine the optimum temperature in the contact area (between the abrasive powder and surface of workpiece) and the MRR according to Taguchi orthogonal array (OA). Four variable technological parameters (cutting speed, finishing time, working gap, and the current in the inductor) with four levels for each parameter were used, the matrix is known as a L16 (4⁴) OA. The signal to noise ratio (S/N) ratio and analysis of the variance (ANOVA) were utilized to analyze the results using (MINITAB17) to find the optimum condition and identify the significant p

Experimental investigations had been done in this study to demonstrate the effect of natural particles used as a reinforcement material to unsaturated polyester resin. The tensile test and water absorption were investigated according to (ASTM D638) and (ASTM D570), respectively. The influence of sunflower husk and pomegranate husk particles, used as a reinforcement material, on the tensile strength, Young's modulus and water absorption with different weight fraction (3%, 7% and 10%) and particle grain size (50µm, 100 µm and 150 µm), has been investigated. The water absorption of polymer composites was studied by measuring the specimen weight before and after immersion in water for one hundred days. In the experiments of tensile test,

The railways network is one of the huge infrastructure projects. Therefore, dealing with these projects such as analyzing and developing should be done using appropriate tools, i.e. GIS tools. Because, traditional methods will consume resources, time, money and the results maybe not accurate. In this research, the train stations in all of Iraq’s provinces were studied and analyzed using network analysis, which is one of the most powerful techniques within GIS. A free trial copy of ArcGIS®10.2 software was used in this research in order to achieve the aim of this study. The analysis of current train stations has been done depending on the road network, because people used roads to reach those train stations. The data layers for this st

This study was conducted on Lake Hamrin situated in Diyala governorate, focal Iraq, between latitudes 44^º 53ʹ 26.16 '- 45º 07 ʹ 28.03^ʺ and 34º 04ʹ 24.75^ʺ ــ 34º 19ʹ 12.74^ʺ . As in this study, the surface area of Hamrin Lake was calculated from satellite images during the period from October 2019 to September 2020, with an average satellite image for each month, furthermore,by utilizing the Normalized Differences Water Index (NDWI), the largest surface area was 264,617 km² for October and the lowest surface area 140.202 km² for September. The surface temperature of the lake water was also calculated from satellite images of the Landsat 8 satellite, based on ban

Water Quality Index (WQI) as a tool to assess the water quality status provides advice related to the use of water quality monitoring data and it is a way for combining the complex water quality data into a single value or single statement.The present study was conducted on Al- Hilla river in the middle of Iraq from August 2012 to July 2013 at five selected stations in the river, from Al- Musaib city to Al- Hashimya at the south of Hilla to determine its suitability for aquatic environment (GWQI), drinking water (PWSI) and irrigation (IWQI).This index offers a useful representation of the overall quality of water for public or any intended use as well as indicating pollution, water quality management, and decision making. According to th

In IRAQ, the air conditioners are the principal cause of high electrical demand. In summer, the outer temperature sometimes exceeds 50⁰C which significantly effects on the A/C system performance and power consumed. In the present work, the improvement in mechanical and electrical performance of split A/C system is investigated experimentally and analytically. In this paper, performance and energy saving enhancement of a split-A/C system was experimentally investigated to be efficiently compatible with elevated temperature weathers. This improvement is accomplished via Smart Control System integrate with Proportional-Integral- Differential PID algorithm. The PIC16F877A micro-controller has been programmed with the PID and PWM c

In this paper a dynamic behavior and control of  a jacketed continuous stirred tank reactor (CSTR)  is developed using different control strategies, conventional feedback control (PI and PID), and neural network (NARMA-L2, and NN Predictive) control. The dynamic model for CSTR process is described by a first order lag system with dead time.

The optimum tuning of control parameters are found by two different methods; Frequency Analysis Curve method (Bode diagram) and Process Reaction Curve using the mean of Square Error (MSE) method. It is found that the Process Reaction Curve method is better than the Frequency Analysis Curve method and PID feedback controller is better than PI feedback controller.

The results s