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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 31 2022
Journal Name
Iraqi Journal Of Science
Hydrocarbon Reservoir Characterization Using Well Logs of Nahr Umr Formation in Kifl Oil field, Central Iraq
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   This study aims to determine the petrophysical characteristics of the three wells in the Kifl Oilfield, central Iraq. The well logs were used to characterize hydrocarbon reservoirs to assess the hydrocarbon prospectivity, designate hydrocarbon and water-bearing zones, and determine the Nahr Umr Formation's petrophysical parameters. The Nahr Umr reservoir mainly consists of sandstone at the bottom and has an upper shale zone containing a small proportion of oil. The geophysical logs data from three oil wells include gamma-ray, resistivity, neutron, density, acoustic, and spontaneous potential logs. A gamma-ray log was employed for lithology differentiation, and a resistivity log was used to determine the response of distinct zones

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Publication Date
Thu Feb 11 2016
Journal Name
Journal Of Materials Science: Materials In Electronics
Electrochemical deposition of CdSe-sensitized TiO2 nanotube arrays with enhanced photoelectrochemical performance for solar cell application
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Publication Date
Sat Jun 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Corrosion Inhibition of Carbon Steel under Two Phase Flow (Water-Petroleum) Simulated by Turbulently Agitated System
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The corrosion of carbon steel in single phase (water with 0.1N NaCl ) and two immiscible phases (kerosene-water) using turbulently agitated system is investigated. The experiments are carried out for Reynolds number (Re) range of 38000 to 95000 corresponding  to rotational velocities from 600 to 1400 rpm using circular disk turbine agitator at 40 0C. In two-phase system test runs are carried out in aqueous phase (water) concentrations of 1 % vol., 5 % vol., 8% vol., and 16% vol. mixed with kerosene at various Re. The effect of Reynolds number (Re), percent of dispersed phase, dispersed drops diameter, and number of drops per unit volume on the corrosion rate is investigated and discussed. Test runs are carried out using two types of

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Publication Date
Sun Jan 16 2022
Journal Name
Iraqi Journal Of Science
A New Chromogenic Reagent for Determination of Copper (II) in Water Samples Using Flow injection-Technique.
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A new flow injection spectrophotometric method is described for the determination of copper ion Cu(II) in water samples (tap water and river water).The proposed method based on the formation of red complex [Cu(L)2(NO3)2] which has a maximum absorption at λmax=490 nm. Linear range for Cu (II) was from 5-70μg/mL with detection limit 2.55μg/mL. The effect of physical and chemical parameters were evaluated .The proposed method was applied successfully for determination of copper (II) in the tap and river water. [Cu(L)2(NO3)2] complex was prepared in a (2:1) mole ratio as ( reagent: copper (II)).The analytical reagent formed by reaction of thymol with 4-aminoantipyrine at room temperature. The metal complex was characterized by IR, UV-Visi

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Publication Date
Wed Jul 07 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Impact of Pregnant Women’s Depression State upon their Pregnancy Outcomes at Maternity Hospitals in Baghdad City
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Objective: To assess the impact of pregnant women’s depression state upon their pregnancy outcome Methodology: A descriptive purposive study was used to assess the impact of pregnant women’s depression state on their pregnancy outcomes. The study was conducted from (22nd \ September \ 2020 to 15th \ February \ 2021). A non-probability sample (purposive sample) was selected from 100 women. Data were collected through an interview with the mother in the counseling clinic, during the third trimester of pregnancy, as well as after childbirth in the labour wards to assess the outcome of pregnancy. Data were analyzed through descriptive statistics (frequency and percentages). Results: The most important thing observed in this study was the ne

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Pharmaceutical Sciences And Research
Farnesoid X receptor is an exciting new perspective target for treatment of diverse pathological disorders: Review
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Publication Date
Tue Feb 13 2018
Journal Name
Journal Of Optics
Solar selective performance of metal nitride/oxynitride based magnetron sputtered thin film coatings: a comprehensive review
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Publication Date
Fri Mar 27 2020
Journal Name
Iraqi Journal Of Science
Origin of Saddle Dolomite in Aqra - Bekhma Formation (Upper Campanain - Mastrichtian), Bekhma Gorge Area, North Iraq
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Thirty-four dolomite and dolomitic limestone samples were collected from Aqra – Bekhma (It is difficult to separate the two formations as they are intervening) Formation in Bekhma Gorge area near Shaqlawa in northern Iraq. Alizarin red - s was used to distinguish calcite from dolomite. The saddle dolomite was recognized as a virtually rough crystalline material with milky-white or rosy color when seen in outcrop. In addition, we observed a pearl luster and a characteristically marred crystal building that is, in principle, described as damaged crystal faces with cleavage planes, while microscopically it appeared as a widespread extinction. The crystal faces, although well advanced, are frequently pavement-like facets.

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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
Developing a Heuristic Algorithm to Solve Uncertainty Problem of Resource Allocation in a Software Project Scheduling
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     In project management process, the objective is to define and develop a model for planning, scheduling, controlling, and monitoring different activities of a particular project. Time scheduling plays an important role in successful implementation of various activities and general outcome of project. In practice, various factors cause projects to suffer from time delay in accomplishing the activities. One important reason is imprecise knowledge about time duration of activities. This study addresses the problem of project scheduling in uncertain resource environments, which are defined by uncertain activity durations.  The study presents a solution of the levelling and allocation problems for projects that have some uncertain ac

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
New Approach of Generating Ground-Truth for Local Surveillance Dataset Tested with Benchmark Background Subtraction Models
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     Background subtraction is the dominant approach in the domain of moving object detection. Lots of research has been done to design or improve background subtraction models. However, there are a few well-known and state-of-the-art models that can be applied as a benchmark. Generally, these models are applied to different dataset benchmarks. Most of the time, choosing an appropriate dataset is challenging due to the lack of dataset availability and the tedious process of creating ground-truth frames for the sake of quantitative evaluation. Therefore, in this article, we collected local video scenes of a street and river taken by a stationary camera, focusing on dynamic background challenges. We presented a new technique for creati

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