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The reality of corporate tax and its role in the tax Revenues in Iraq: An analytical study for the years 2005-2010
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This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that outcome average for the period 2005-2010 and more than a third of the contribution of the study proceeds as an average for the last three years of the study period, a mounting indication to the importance of this tax in this area. The study concluded of the number of recommendations that could contribute to strengthen this tax in tax revenue in Iraq.

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Publication Date
Tue Dec 25 2018
Journal Name
Journal Of Engineering Science And Technology
RIETVELD TEXTURE REFINEMENT ANALYSIS OF LINDE TYPE A ZEOLITE FROM X-RAY DIFFRACTION DATA
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Publication Date
Sun Dec 01 2024
Journal Name
Journal Of Economics And Administrative Sciences
Nadaraya-Watson Estimation of a Circular Regression Model on Peak Systolic Blood Pressure Data
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Purpose: The research aims to estimate models representing phenomena that follow the logic of circular (angular) data, accounting for the 24-hour periodicity in measurement. Theoretical framework: The regression model is developed to account for the periodic nature of the circular scale, considering the periodicity in the dependent variable y, the explanatory variables x, or both. Design/methodology/approach: Two estimation methods were applied: a parametric model, represented by the Simple Circular Regression (SCR) model, and a nonparametric model, represented by the Nadaraya-Watson Circular Regression (NW) model. The analysis used real data from 50 patients at Al-Kindi Teaching Hospital in Baghdad. Findings: The Mean Circular Erro

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Publication Date
Tue May 28 2019
Journal Name
Al-khwarizmi Engineering Journal
Treatment of Waste Extract Lubricating Oil by Catalytic Cracking Process to Produce Light Fractions
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The catalytic cracking of three feeds of extract lubricating oil, that produced as a by-product from the process of furfural extraction of lubricating oil base stock in AL-Dura refinery at different operating condition, were carried out at a fixed bed laboratory reactor. The initial boiling point for these feeds was 140 ºC for sample (1), 86 ºC for sample (2) and 80 ºC for sample (3). The catalytic cracking processes were carried out at temperature range 325-400 ºC and initially at atmospheric pressure after 30 minutes over 9.88 % HY-zeolite catalyst load. The comparison between the conversion at different operating conditions of catalytic cracking processes indicates that a high yield was obtained at 375°C, according to gasoline pr

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Physics Conference Series
Enhanced phot-respons of porous silicon photo- detectors by embedding Titanium -dioxide nano-particles
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: Porous silicon (n-PS) films can be prepared by photoelectochemical etching (PECE) Silicon chips n - types with 15 (mA /cm2), in15 minutes etching time on the fabrication nano-sized pore arrangement. By using X-ray diffraction measurement and atomic power microscopy characteristics (AFM), PS was investigated. It was also evaluated the crystallites size from (XRD) for the PS nanoscale. The atomic force microscopy confirmed the nano-metric size chemical fictionalization through the electrochemical etching that was shown on the PS surface chemical composition. The atomic power microscopy checks showed the roughness of the silicon surface. It is also notified (TiO2) preparation nano-particles that were prepared by pulse laser eradication in e

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Publication Date
Wed Jan 31 2018
Journal Name
Engineering Journal
Residual Strength of Composite Unprotected Steel-Deck Floor Exposed to High Temperature (Fire Flame)
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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Environmental Engineering And Science
Fenton-like degradation of direct blue dye using green synthesised Fe/Cu bimetallic nanoparticles
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This study relates to synthesis of bentonite-supported iron/copper nanoparticles through the biosynthesis method using eucalyptus plant leaf extract, which were then named E-Fe/Cu@B-NPs. The synthesised E-Fe/Cu@B-NPs were examined by a set of experiments involving a heterogeneous Fenton-like process that removed direct blue 15 (DB15) dye from wastewater. The resultant E-Fe/Cu@B-NPs were characterised by scanning electron microscopy, Brunauer–Emmet–Teller analysis, zeta potential analysis, Fourier transform infrared spectroscopy and atomic force microscopy. The operating parameters in batch experiments were optimised using Box–Behnken design. These parameters were pH, hydrogen peroxide (H2O2

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Publication Date
Sat Dec 31 2022
Journal Name
Pakistan Journal Of Medical And Health Sciences
A Computer Simulation of Hubble Telescope Including Eyepiece Nano- Sensors to Increase Optical Efficiency
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The Hubble telescope is characterized by the accuracy of the image formed in it, as a result of the fact that the surrounding environment is free of optical pollutants. Such as atmospheric gases and dust, in addition to light pollution emanating from industrial and natural light sources on the earth's surface. The Hubble telescope has a relatively large objective lens that provides appropriate light to enter the telescope to get a good image. Because of the nature of astronomical observation, which requires sufficient light intensity emanating from celestial objects (galaxies, stars, planets, etc.). The Hubble telescope is classified as type of the Cassegrain reflecting telescopes, which gives it the advantage of eliminating chromat

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Publication Date
Thu Oct 01 2020
Journal Name
Test Engineering & Management
Strengthening of non-liner finite element RCMD Beam with Large Square Opening Using CFRP
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Publication Date
Tue May 04 2021
Journal Name
Journal Of Tribology
Hardened Edges Effects on Wear Characteristics of Cultivator Sweeps Using Circular Soil Bin Test
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Abstract<p>Tillage tools are subject to friction and low-stress abrasive wear processes with the potential deterioration of the desired soil quality, loss of mechanical weed efficacy, and downtime for replacing worn tools. Limited experimental methods exist to quantify investigate the effect of wear-resistant coatings on shape parameters of soil-engaging tools. ASTM standard sand/rubber wheel abrasion and pin-on-disk tests are not able to simulate wear characteristics of the complex shape of the tillage tools. Even though the tribology of tillage tools can be realistic from field tests, tillage wear tests under field conditions are expensive and often challenging to generate repeatable engineeri</p> ... Show More
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Publication Date
Sun Jun 01 2025
Journal Name
Journal Of Physics: Conference Series
Searching Ground State Properties of some Light Proton-Rich Nuclei Using Whittaker Wave Functions
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Abstract<p>In this work, the Whittaker wave functions were used to study the nuclear density distributions and elastic electron scattering charge form factors for proton-rich nuclei and their corresponding stable nuclei (<sup>10,8</sup>B, <sup>13,9</sup>C, <sup>14,12</sup>N and <sup>19,17</sup>F). The parameters of Whittaker’s basis were fixed to generate the experimental values of available size radii. The Whittaker basis was connected to harmonic-oscillator basis through boundary condition at match point. The nuclear shell model was opted with pure configuration for all studied nuclei to compute aforementioned studied quantities except <sup>10</sup></p> ... Show More
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