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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 Aug 05 2020
Journal Name
Advances In Civil Engineering
Strength compensation of deep beams with large web openings using carbon fiber–reinforced polymer sheets
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This article presents the results of an experimental investigation of using carbon fiber–reinforced polymer sheets to enhance the behavior of reinforced concrete deep beams with large web openings in shear spans. A set of 18 specimens were fabricated and tested up to a failure to evaluate the structural performance in terms of cracking, deformation, and load-carrying capacity. All tested specimens were with 1500-mm length, 500-mm cross-sectional deep, and 150-mm wide. Parameters that studied were opening size, opening location, and the strengthening factor. Two deep beams were implemented as control specimens without opening and without strengthening. Eight deep beams were fabricated with openings but without strengthening, while

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Publication Date
Thu Oct 01 2020
Journal Name
Alexandria Engineering Journal
Biodegradation of reactive dyes by some bacteria using response surface methodology as an optimization technique
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Water pollution as a result of contamination with dye-contaminating effluents is a severe issue for water reservoirs, which instigated the study of biodegradation of Reactive Red 195 and Reactive Blue dyes by E. coli and Bacillus sp. The effects of occupation time, solution pH, initial dyes concentrations, biomass loading, and temperature were investigated via batch-system experiments by using the Design of Experiment (DOE) for 2 levels and 5 factors response surface methodology (RSM). The operational conditions used for these factors were optimized using quadratic techniques by reducing the number of experiments. The results revealed that the two types of bacteria had a powerful effect on biodegradable dyes. The regression analysis reveale

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Publication Date
Sun Oct 01 2023
Journal Name
Bulletin Of Electrical Engineering And Informatics
A novel data offloading scheme for QoS optimization in 5G based internet of medical things
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The internet of medical things (IoMT), which is expected the lead to the biggest technology in worldwide distribution. Using 5th generation (5G) transmission, market possibilities and hazards related to IoMT are improved and detected. This framework describes a strategy for proactively addressing worries and offering a forum to promote development, alter attitudes and maintain people's confidence in the broader healthcare system without compromising security. It is combined with a data offloading system to speed up the transmission of medical data and improved the quality of service (QoS). As a result of this development, we suggested the enriched energy efficient fuzzy (EEEF) data offloading technique to enhance the delivery of dat

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Publication Date
Sat Feb 26 2022
Journal Name
Iraqi Journal Of Science
Uncertainty Analysis to Assess Depth Conversion Accuracy: A Case Study of Subba Oilfield, Southern Iraq
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    The depth conversion process is a significant task in seismic interpretation to establish the link between the seismic data in the time domain and the drilled wells in the depth domain. To promote the exploration and development of the Subba oilfield, more accurate depth conversion is required. In this paper, three approaches of depth conversions: Models 1, 2, and 3 are applied from the simplest to the most complex on Nahr Umr Reservoir in Suba oilfield. This is to obtain the best approach, giving less mistakes with the actual depth at well locations and good inter/extrapolation between or away from well controls. The results of these approaches, together with the uncertainty analysis provide a reliable velocity model

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Adsorption of Levofloxacine Antibacterial from Contaminated Water by Non – Conventional Low Cost Natural Waste Materials
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An experimental study was conducted with low cost natural waste adsorbent materials, barley husks and eggshells, for the removal of Levofloxacine (LEVX) antibacterial from synthetic waste water. Batch sorption tests were conducted to study their isothermal adsorption capacity and compared with conventional activated carbon which were, activated carbon > barley husks > eggshells with removal efficiencies 74, 71 and 42 % with adsorbents doses of 5, 5 and 50 g/L of activated carbon, barley husks, and eggshells respectively. The equilibrium sorption isotherms had been analyzed by Langmuir, Freundlich, and Sips models, and their parameters were evaluated. The experimental data were correlated well with the Langmuir model which gives the

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Publication Date
Sat Aug 12 2017
Journal Name
Journal Of Engineering
Simulation of Groundwater Movement for Nuclear Research Center at AlTuwaitha Area in Baghdad City, Iraq
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ABSTRACT  
     The simulation of groundwater movement has been carried out by using MODFLOW model
in order to show the impact of change of water surface elevation of the Tigris river on layers of
the aquifer system for Nuclear Research Center at Al-Tuwaitha area, in addition to evaluate the
ability of the proposed pumping well to collect groundwater and change the direction of flow at
steady-state. The results of the study indicated that there is a good match between the values of
groundwater levels that calculated in the model and measured in the field, where mean error  is
0.09 m.
     The study also showed that the increasing of water surface elevation of the

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Engineering
Optimization of Surface Roughness for Al-alloy in Electro-chemical Machining (ECM) using Taguchi Method
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Electro-chemical Machining is  significant  process to remove metal with using  anodic dissolution. Electro-chemical machining use to removed metal workpiece from (7025) aluminum alloy using Potassium chloride (KCl) solution .The tool used was made from copper. In this present the optimize processes input parameter use are( current, gap and electrolyte concentration) and surface roughness (Ra) as output .The experiments on electro-chemical machining with use current (30, 50, 70)A, gap (1.00, 1.25, 1.50) mm and electrolyte concentration (100, 200, 300) (g/L).  The method (ANOVA) was used to limited the large influence factors affected on surface roughness and found the current was the large influence f

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Removal Color Study of Toluidine Blue dye from Aqueous Solution by using Photo-Fenton Oxidation
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The 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

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Publication Date
Wed Mar 27 2019
Journal Name
Iraqi Journal Of Science
Petrophysical interpretation of Euphrates Formation in Ajil Oil Field, Salah Al-Deen Governorate, Central Iraq
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The study intends to well logs interpretation to determine the petrophysical parameters of Euphrates Formations in Ajeel Oil Field. The petrophysical properties have been determined from well logging, Euphrates Formation in terms of reservoirs units, consist of two Petrophysical properties. Total porosity, effect porosity and secondary porosity have been calculated from neutron, density, and sonic logs. secondary porosity is high and it's resulted from diagenesis processes in the formation. From RHOB-NPHI and N/M cross plot, Euphrates Formation composed mainly from Limestone and dolomite with nodules of anhydrite. Dhiban Formation composed mainly of anhydrite, so it's represented the cap rocks for Euphrates Reservoir were recognized base

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Engineering
A Computational Fluid Dynamics Investigation of using Large-Scale Geometric Roughness Elements in Open Channels
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The hydraulic behavior of the flow can be changed by using large-scale geometric roughness elements in open channels. This change can help in controlling erosions and sedimentations along the mainstream of the channel. Roughness elements can be large stone or concrete blocks placed at the channel's bed to impose more resistance in the bed. The geometry of the roughness elements, numbers used, and configuration are parameters that can affect the flow's hydraulic characteristics. In this paper, velocity distribution along the flume was theoretically investigated using a series of tests of T-shape roughness elements, fixed height, arranged in three different configurations, differ in the number of lines of roughness element

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