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The tax planning and its effect on the investment: On sample of Iraqi Contribution Company
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The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in  the economic  activities  or establishing  new economic  structures  and consequently  led  to increase   the tax? The hypothesis of the current study  has indicated that the  tax planning  practiced by the  Iraqi contribution   contribute  into  encouraging  the  investment  and new projects .  The research aims toexplain the concept of the tax planning   and its strategicimportance, and to what   extent   it depicts policies of expansion in investment.  The research has concluded  set of conclusions  , most importantly,  the Iraqi  companies   have agreed that  the tax  availability that could be obtained  through  the tax planning   has been considered   a factor  for attracting  the  investment  through  paying attention to  the nature of  the monetary  availabilities. As a result, the investment  is considered  as a main factor  in defying  the  state's  economic center  in the short-term an the main reason of the economic growth  lies in  creating  jobs opportunities  and production increase , technology   development and  exports expansion . Along withthe currencies ' entry. Thus, all these factors reflect positively on the companies ' contribution into the economy growth and taxplanning increase.  Most important recommendations  lie in the contribution of Iraqi companies  to pay attention on  the tax planning  for  reducing  the tax regulations  based on laws  and achieving   more  profits   and monetary availability to be used  in  fields of expansion  and to open  specialized companies  or   branches  in and outside the country  as to secure  its work  continuation and competition.            

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Design and Performance Investigation of a Solar- Powered Biological Greywater Treatment System in the Iraqi Climate
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            The increase in population resulted in an increase in the consumption of water. The present work investigates the performance of a recycling solar- powered greywater treatment system for the purposes of irrigation, used to reduce the amount of waste grey water and reduce electricity consumption and reduce the costs of constructing large scale water treatment plants. The system consumes about 3814W per hour and provides water treatment about 1.4 m3 per day. The proposed system is designed to    residential, office and governmental buildings application. Tests are conducted in an office building at the Ministry of Science and Technology site in Baghdad. Laboratorial water samples testing analyses are co

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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Design of a Programmable System for Failure Modes and Effect Analysis of Steam-Power Plant Based on the Fault Tree Analysis
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In this paper, the system of the power plant has been investigated as a special type of industrial systems, which has a significant role in improving societies since the electrical energy has entered all kinds of industries, and it is considered as the artery of modern life.

   The aim of this research is to construct a programming system, which could be used to identify the most important failure modes that are occur in a steam type of power plants. Also the effects and reasons of each failure mode could be analyzed through the usage of this programming system reaching to the basic events (main reasons) that causing each failure mode. The construction of this system for FMEA is dependi

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
The Effect of PVC Powder content on the Elastic Moduli and Acoustic Impedance of Epoxy Composites
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The primary purpose of the present research was to study the effect of polyvinyl chloride (PVC) powder content on ultrasonic wave velocity in PVC/Epoxy composites. The second part is concerned with the relations of dynamic elastic moduli with the ultrasonic wave velocities, to determine how ultrasonic waves can affect them.
Experimental data have been obtained using the sonic viewer (model -5217 A) device to generate two types of waves, longitudinal waves of frequency 63 kHz and transverse waves of frequency 33 kHz and to measure the transit time required for those waves to travel through individual sample.
The experimental results have shown that the propagation of the ultrasonic velocity increases directly with PVC content in the

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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
The effect of TiO2 addition on the thermal conductivity of Polymethylmetha acrylate, Polycarbonate and Polystyrene Polymers
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Thermal conductivity measurement was done for specimens of Polystyrene/ titanium dioxide, Polycarbonate/ titanium dioxide and Polymethylmetha acrylate/ titanium dioxide composites for weight ratio of 1.9/ 0.1 and 1.8/ 0.2 wt% for different thickness of the samples. The experimental results show that the thermal conductivity is increased with the increasing of thickness of layers and with the weight ratio of TiO2

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Publication Date
Tue Jun 14 2022
Journal Name
Vi.international Scientific Congress Of Pure,applied And Technological Sciences Vi.uluslararası Fen,uygulamalı Ve Teknolojik Araştırmalarkongresi
THE EFFECT OF IRRIGATION INTERVAL AND SPRAYING WITH NANOFERTILIZER ON THE FLOWERING LIFE OF TOMATO PLANTS
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This experiment was carried out in one of the fields (A) affiliated to the College of Agricultural Engineering Sciences / University of Baghdad, for the spring season 2021, On hybrid tomato plants (Mayai Mayai) to test flower viability, using two factors, the first was three levels of irrigation interval (2, 4, 6) days, and the second factor three concentrations of compound Nano fertilizer with concentrations (0, 1.5, 2.5) gm liter-1, so that the number of treatments is 9 treatments and three replications, the number of experimental units is 27 experimental units distributed randomly according to the random drawing method to ensure reducing experimental error and obtaining the most accurate results. A factorial experiment 3 x 3 x 3 was carr

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Publication Date
Wed Aug 09 2023
Journal Name
Applied Sciences
Effect of Crude Oil on the Geotechnical Properties of Various Soils and the Developed Remediation Methods
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Crude oil still affects many countries because it is one of the essential fuel sources. It makes life more manageable in modern communities and cannot be overstated because it is easy to use and find. However, the pollution caused by its use in industries such as mining, transportation, and the oil and gas business, especially soil pollution, cannot be ignored. Soil pollution is an issue in most communities because it influences people and ecology. Accidental infusions and spills of ore oils are prevalent occurrences leading to the entire or fractional exchange of the soil pore fluid by oil-contaminated soils that have affected the geotechnical engineering properties. The liquid limitations for polluted soil grades silty loam and sa

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Publication Date
Wed Aug 09 2023
Journal Name
Applied Sciences
Effect of Crude Oil on the Geotechnical Properties of Various Soils and the Developed Remediation Methods
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Crude oil still affects many countries because it is one of the essential fuel sources. It makes life more manageable in modern communities and cannot be overstated because it is easy to use and find. However, the pollution caused by its use in industries such as mining, transportation, and the oil and gas business, especially soil pollution, cannot be ignored. Soil pollution is an issue in most communities because it influences people and ecology. Accidental infusions and spills of ore oils are prevalent occurrences leading to the entire or fractional exchange of the soil pore fluid by oil-contaminated soils that have affected the geotechnical engineering properties. The liquid limitations for polluted soil grades silty loam and sa

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Scopus (10)
Crossref (12)
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Publication Date
Fri Jan 15 2021
Journal Name
Journal Of Mechanical Engineering Research And Developments
Comparison of the Effect Using Color Sensor and Pixy2 Camer on the Classification of Pepper Crop
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Image processing applications are currently spreading rapidly in industrial agriculture. The process of sorting agricultural fruits according to their color comes first among many studies conducted in industrial agriculture. Therefore, it is necessary to conduct a study by developing an agricultural crop separator with a low economic cost, however automatically works to increase the effectiveness and efficiency in sorting agricultural crops. In this study, colored pepper fruits were sorted using a Pixy2 camera on the basis of algorithm image analysis, and by using a TCS3200 color sensor on the basis of analyzing the outer surface of the pepper fruits, thus This separation process is done by specifying the pepper according to the color of it

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The effect of disinfectants on the surface quality of irreversible hydrocolloid impression material and gypsum cast
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Objective: To evaluate the changes in the surface quality of irreversible hydrocolloid impression material
hydrogum following disinfection with 0.525% sodium hypochlorite, 0.2% Chlorehexidine Gluconate, and 4%
Povidone Iodine.
Methodology: Forty specimens of alginate impression materials hydrogum were fabricated according to the
ISO 1563 and were divided into four groups according to the method of solution dipping: group 1: Dip in
0.525% sodium hypochlorite, group 2: Dip in 0.2% chlorhexidine gluconate, Group 3: Dip in 4% Povidone Iodine,
Group 4: No treatment with any solution (control group). Then the specimens were poured in type II stone.
Surface detail was determined using a stainless steel block in accordance w

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Study the effect of thickness and annealing temperature on the Electrical Properties of CdTe thin Films
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The electrical properties of polycrystalline cadmium telluride thin films of different thickness (200,300,400)nm deposited by thermal evaporation onto glass substrates at room temperature and treated at different annealing temperature (373, 423, 473) K are reported. Conductivity measurements have been showed that the conductivity increases from 5.69X10-5 to 0.0011, 0.0001 (?.cm)-1 when the film thickness and annealing temperature increase respectively. This increasing in ?d.c due to increasing the carrier concentration which result from the excess free Te in these films.

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