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ما العدالة في إستقطاع ظريبة الدخل على رواتب وإجور العاملين في القطاع العام بطريقة الإستقطاع المباشر في العراق
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The income tax that is imposed on the salaries & wages of employees  in the governmental fields &the companies of public & mixed sectors by direct deduction in a manner similar to the employees in the private sector according to the order NO.49 of 2004 issued by Coalition Provision Authority in Iraq , from the validity of Security Council resolutions NO. 1482 of 2003, &1511 of 2004.                                                                         

   The research will discuss that the resolution of income tax deduction on the salaries &wages of employees in public sector is not suitable in timing in terms of the political, security &economic situation in Iraq and the state ability to implement lays &the patriotic sense of the tax payer, in addition to the legitimacy of the decision that was based on foreign vision & willingness, and the consequences of its implementation were not positive on the whole.  

The research aims to show the importance of issue of such a decision and its implementation after making Scientific, realism and deep (thorough) studies in terms of appropriate apolitical, Security and economic situations.

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
PROTOTYPING TO DESIGN AN ANAGLYPH 3D IMAGE BASED ON WATERFALL MODEL
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In this paper, a discussion of the principles of stereoscopy is presented, and the phases
of 3D image production of which is based on the Waterfall model. Also, the results are based
on one of the 3D technology which is Anaglyph and it's known to be of two colors (red and
cyan).
A 3D anaglyph image and visualization technologies will appear as a threedimensional
by using a classes (red/cyan) as considered part of other technologies used and
implemented for production of 3D videos (movies). And by using model to produce a
software to process anaglyph video, comes very important; for that, our proposed work is
implemented an anaglyph in Waterfall model to produced a 3D image which extracted from a
video.

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Jordan Higher Bi- Homomorphism and Co- Jordan Higher Bi- Homomorphism on Banach Algebra
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The concepts of higher Bi- homomorphism and Jordan higher Bi- homomorphism have been introduced and studied the relation between Jordan and ordinary higher Bi- homomorphism also the concepts of Co- higher Bi- homomorphism and  Co- Jordan higher Bi- homomorphism introduced  and the relation between them in Banach algebra have also been studied.

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Publication Date
Thu Mar 31 2016
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study of the Performance of Compound Parabolic Concentrating Solar Collector
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The design, construction and investigation of experimental study of two compound parabolic concentrators (CPCs) with tubular absorber have been presented. The performance of CPCs have been evaluated by using outdoor experimental measurements including the instantaneous thermal efficiency. The two CPCs are tested instantly by holding them on a common structure. Many tests are conducted in the present work by truncating one of them in three different levels. For each truncation the acceptance half angle (θc) was changed. Geometrically, the acceptance half angle for standard CPC is (26o). For the truncation levels for the other CPC 1, 2 and 3 the acceptance half angle were 20o, 26o and 5

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Impacts of Denial-of-Service Attack on Energy Efficiency Pulse Coupled Oscillator
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The Pulse Coupled Oscillator (PCO) has attracted substantial attention and widely used in wireless sensor networks (WSNs), where it utilizes firefly synchronization to attract mating partners, similar to artificial occurrences that mimic natural phenomena. However, the PCO model might not be applicable for simultaneous transmission and data reception because of energy constraints. Thus, an energy-efficient pulse coupled oscillator (EEPCO) has been proposed, which employs the self-organizing method by combining biologically and non-biologically inspired network systems and has proven to reduce the transmission delay and energy consumption of sensor nodes. However, the EEPCO method has only been experimented in attack-free networks without

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Publication Date
Sun Dec 17 2017
Journal Name
Al-khwarizmi Engineering Journal
Helical Piles Embedded in Expansive Soil Overlaying Sandy Soil
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In this study, the behavior of square helical piles models (5×5) mm2 embedded in expansive soil bed overlaying a layer of sandy soil was investigated. The sand layer 200mm thickness was compacted into four sub layers in a steel container with diameter 400mm in size. Sandy soil layer was compacted into two relative densities 40% and 80%. The bed of ثءحties 40% and 80%.The bed of o00mm in size.Sandy soil layer was compacted into two relative densities 40% and 80%.The bed of oexpansive soil 300mm thickness was compacted into six sub layers on sandy soil layer. Model tests are performed with helical pile length 350mm, 400mm and 450mm and with helix diameter 15mm and 20mm. Also, one helix and double helix were

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Effect of some air pollutants (sticking minutes and lead) on human health
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Air pollution is one of the complex problems plaguing the environment at the present time
as a result of many liberation of gases, vapors and fumes of fuels and chemicals resulting
from industrial activities . It should be noted that there are some elements of the heavy (Heavy
Metals), including toxic in the air, with different concentrations in the air depending on the
nature of the area, for example be in rural areas is lower than in cities or industrial areas as
measured parts million (ppm ) or parts per billion (ppb). Some of these important elements in
the physiological processes and enzymatic organisms but become toxic and Qatlhand-increase
Tercisahaan the permissible limits Bhave nature ,The air contaminant co

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Applying A* Path Planning Algorithm Based on Modified C-Space Analysis
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In this paper, a modified derivation has been introduced to analyze the construction of C-space. The profit from using C-space is to make the process of path planning more safety and easer. After getting the C-space construction and map for two-link planar robot arm, which include all the possible situations of collision between robot parts and obstacle(s), the A* algorithm, which is usually used to find a heuristic path on Cartesian W-space, has been used to find a heuristic path on C-space map. Several modifications are needed to apply the methodology for a manipulator with degrees of freedom more than two. The results of C-space map, which are derived by the modified analysis, prove the accuracy of the overall C-space mapping and cons

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Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
The Impact of Iraqi Politicians' Use of Twitter on Public Political Awareness
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This research investigates the impact of Iraqi politicians' utilization of Twitter as an interactive media tool to communicate their positions and perspectives on political events. Twitter has become a significant platform for dialogue and interactive discussions. The survey method, specifically the descriptive approach, was employed to answer research questions and achieve objectives. A sample of 100 Iraqi Twitter users was selected, considering demographic variables such as gender, age, and educational background, during the period from September 15 to October 1, 2022.

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Crossref
Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Short Text Semantic Similarity Measurement Approach Based on Semantic Network
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Estimating the semantic similarity between short texts plays an increasingly prominent role in many fields related to text mining and natural language processing applications, especially with the large increase in the volume of textual data that is produced daily. Traditional approaches for calculating the degree of similarity between two texts, based on the words they share, do not perform well with short texts because two similar texts may be written in different terms by employing synonyms. As a result, short texts should be semantically compared. In this paper, a semantic similarity measurement method between texts is presented which combines knowledge-based and corpus-based semantic information to build a semantic network that repre

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Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Effects of Different Types of Fillers on Dry Wear Characteristics of Carbon-Epoxy Composite
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Experimental investigations had been done in this research to demonstrate the effect of carbon fiber and Ceramic fillers contents on the tribological behaviour of (15% volume fraction) carbon-epoxy composite system under varying volume fraction, load, time and sliding distance. The wear resistance were investigated according to ASTM G99-05standard using pin on disc machine to present the composite tribological behaviour. The influence of three ceramic fillers, granite, perlite and calcium carbonate (CaCO3), on the wear of the carbon fabric reinforced epoxy composites under dry sliding conditions has been investigated. The effect of variants in volume fraction, applied load, time and sliding distance on the wear behaviour of po

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