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.
Assessment of annual wind energy potential for three selected sites in Iraq has been analyzed in the present work. The wind velocities data from August 2014 to July 2015 were collected from the website of Weather Underground Organization (WUO) at stations elevation (35m, 32m, and 17m) for Baghdad, Najaf, and Kut Al-Hai respectively. Extrapolation of stations elevation and wind velocities was used to estimate wind velocities at (60m, 90m, and 120m). The objectives are to analyze the wind speed data and assess the wind energy potential for wind energy applications. Computer code for MATLAB software has been developed to solve the mathematical model. The results are presented as a monthly and annual average for wind velocities, standard deviat
... Show MoreTotal quality management considers one of the modern scientific entrances which practiced by productivity service organizations alike to provide appropriate quality required outputs according to the needs and desires of customers manage , enable the organization seeking to continue and grow in light of the increasing competition from the satisfy and provide the appropriate total quality management requirements whenever led to face risks that they may have in a manner in which they can be addressed and find ways to avoid them in the future when repeated. &n
... Show MoreAgility is considered an important motor ability for assistant referees and it is vital for passing modern tests issued in September 2016. The researcher used the experimental method. The subjects were (10) referees; four of them for pilot study. The experimental group followed the exercises designed by the while the controlling group used the traditional exercises followed by the refereeing committee. All referees were tested the standardized agility test issued by the FIFA. The researchers concluded that agility plays a vital role in developing some refereeing skill. Finally they recommend developing agility for improving refereeing skills.
This study focuses on the impact of technology on creating a dystopian world as presented by the English playwright Caryl Churchill in her play A Number (2002). This dramatic work came as a reaction to the most crucial and valuable turning point in the scientific achievements of human engineering, namely, the cloning of the sheep called Dolly. Therefore, A Number is a play that presents an analytical stage for imagining the biotechnological and scientific future. This dramatic vignette captures the playwright’s fears towards the abnormal progress of technology and science and how far such technological progress affects human relationships and identity. It also portrays how technological progress results in the feeling of a lack of
... Show MoreNet pay is one of the most important parameters used in determining initial oil in place of a reservoir. It can be delineated through the using of limiting values of the petrophysical properties of the reservoir. Those limiting values are named as the cutoff. This paper provides an insight into the application of regression line method in estimating porosity, clay volume and water saturation cutoff values in Mishrif reservoir/ Missan oil fields. The study included 29 wells distributed in seven oilfields of Halfaya, Buzurgan, Dujaila, Noor, Fauqi, Amara and Kumait.
This study is carried out by applying two types of linear regressions: Least square and Reduce Major Axis Regression.
The Mishrif formation was
... Show MoreThis study identified the genus Coelastrella Chodat, 1922 which was isolated from a sediment sample taken from the Tigris river in Baghdad Governorate, Iraq. The alga was isolated and cultured in modified Chu 10 media and the morphological features of the isolated algae were observed in light microscopy (LM); it showed some characteristic features of this genus, such as its ellipsoidal or lemon- shaped cells, a visible pyrenoid and the chloroplast parietal. To ensure correct identification of the isolated alga, a molecular analysis using 18S rRNA gene and DNA sequencing revealed a match with C. terrestris (Reisigl) Hedewald & N. Hanagata 2002. This species is a new record in Iraq
... Show MoreIn this work, novel copolymers of poly(adipic anhydride-co-mannitol) were synthesized by melting condensation polymerization of poly(adipic anhydride) with five percentages of mannitol sugar, 1 to 5 Wt.%. These copolymers were purified and then, characterized by FT-IR, which was proved that the cross-linking reaction was caused by nucleophilic attack of mannitol hydroxyl group to acidic anhydride groups of poly(adipic anhydride) backbone and new ester groups were formed and appeared. Also, modified organic-soluble chitosan, N-maleoyl-chitosan, were synthesized by grafting reaction of chitosan with maleic anhydride in DMF as solvent, and it was also purified and characterized by FT-IR. Biodegradation in vitro of the IPNs of poly(adipic anhyd
... Show MoreThe degradation of Toluidine Blue dye in aqueous solution under UV irradiation is investigated by using photo-Fenton oxidation (UV/H2O2/Fe+). The effect of initial dye concentration, initial ferrous ion concentration, pH, initial hydrogen peroxide dosage, and irradiation time are studied. It is found put that the removal rate increases as the initial concentration of H2O2 and ferrous ion increase to optimum value ,where in we get more than 99% removal efficiency of dye at pH = 4 when the [H2O2] = 500mg / L, [Fe + 2 = 150mg / L]. Complete degradation was achieved in the relatively short time of 75 minutes. Faster decolonization is achieved at low pH, with the optimal value at pH 4 .The concentrations of degradation dye are detected by spectr
... Show MoreDouble-layer micro-perforated panels (MPPs) have been studied extensively as sound absorption systems to increase the absorption performance of single-layer MPPs. However, existing proposed models indicate that there is still room for improvement regarding the frequency bands of absorption for the double-layer MPP. This study presents a double-layer MPP formed with two single MPPs with inhomogeneous perforation backed by multiple cavities of varying depths. The theoretical formulation is developed using the electrical equivalent circuit method to calculate the absorption coefficient under a normal incident sound. The simulation results show that the proposed model can produce absorption coefficient with wider absorption bandwidth compared w
... Show MoreDuring COVID-19, wearing a mask was globally mandated in various workplaces, departments, and offices. New deep learning convolutional neural network (CNN) based classifications were proposed to increase the validation accuracy of face mask detection. This work introduces a face mask model that is able to recognize whether a person is wearing mask or not. The proposed model has two stages to detect and recognize the face mask; at the first stage, the Haar cascade detector is used to detect the face, while at the second stage, the proposed CNN model is used as a classification model that is built from scratch. The experiment was applied on masked faces (MAFA) dataset with images of 160x160 pixels size and RGB color. The model achieve
... Show More