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.
This experimental study demonstrates the gable-reinforced concrete beams’ behavior with several number of openings (six and eight) and posts’ inclination, aimed to find the strength reduction in this type of beam. The major results found are: for the openings extending over similar beam length it is better to increase the number of posts (openings),
In this research work, a new type of concrete based on sulfur-melamine modification was introduced, and its various properties were studied. This new type of concrete was prepared based on the sulfur-melamine modification and various ingredients. The new sulfur-melamine modifier was fabricated, and its fabrication was confirmed by IR spectroscopy and TG analysis. The surface morphology resulted from this modifier was studied by SEM and EDS analysis. The components ratios in concrete, chemical and physical characteristics resulted from sulfur-melamine modifier, chemical and corrosion resistance of concrete, stability of concrete against water adsorption, stability of concrete against freezing, physical and mechanical properties and durabi
... Show MoreA Novel artificial neural network (ANN) model was constructed for calibration of a multivariate model for simultaneously quantitative analysis of the quaternary mixture composed of carbamazepine, carvedilol, diazepam, and furosemide. An eighty-four mixing formula where prepared and analyzed spectrophotometrically. Each analyte was formulated in six samples at different concentrations thus twentyfour samples for the four analytes were tested. A neural network of 10 hidden neurons was capable to fit data 100%. The suggested model can be applied for the quantitative chemical analysis for the proposed quaternary mixture.
As a reservoir is depleted due to production, pore pressure decreases leading to increased effective stress which causes a reduction in permeability, porosity, and possible pore collapse or compaction. Permeability is a key factor in tight reservoir development; therefore, understanding the loss of permeability in these reservoirs due to depletion is vital for effective reservoir management. The paper presents a case history on a tight carbonate reservoir in Iraq which demonstrates the behavior of rock permeability and porosity as a function of increasing effective stress simulating a depleting mode over given production time. The experimental results show unique models for the decline of permeability and porosity as function effective str
... Show MoreOne of the principle concepts to understand any hydrocarbon field is the heterogeneity scale; This becomes particularly challenging in supergiant oil fields with medium to low lateral connectivity and carbonate reservoir rocks.
The main objectives of this study is to quantify the value of the heterogeneity for any well in question, and propagate it to the full reservoir. This is a quite useful specifically prior to conducting detailed water flooding or full field development studies and work, in order to be prepared for a proper design and exploitation requirements that fit with the level of heterogeneity of this formation.
This case series aims to evaluate patients affected with post COVID‐19 mucormycosis from clinical presentation to surgical and pharmacological treatment to improve the disease prognosis.
This case series was conducted at a specialized surgery hospital in Baghdad Medical City for over 10 months. Fifteen cases who had mild to severe COVID‐19 infections followed by symptoms similar to aggressive periodontitis, such as mobility and bone resorption around the multiple maxillary teeth, were included in this case series.
This paper presents a study (experimentally) for strengthening reinforced concrete (RC) beams with Near-Surface-Mounted (NSM) technique. The use of this technique with CFRP strips or rebars is an efficient technology for increasing the strength for flexure and shear or for repairing damaged reinforced concrete (RC) members. The objective of this research is to study, experimentally, RC beams either repaired or strengthened with NSM CFRP strips and follow their flexural behavior and failure modes. NSM-CFRP strips were used to strengthen three RC beam specimens, one of them was initially strengthened and tested up to failure. Four beam specimens have been initially subjected to preloading to 50% and 80% of ultimate load. Two of the sp
... Show MoreIndustrial wastewater containing nickel, lead, and copper can be produced by many industries. The reverse osmosis (RO) membrane technologies are very efficient for the treatment of industrial wastewater containing nickel, lead, and copper ions to reduce water consumption and preserving the environment. Synthetic industrial wastewater samples containing Ni(II), Pb(II), and Cu(II) ions at various concentrations (50 to 200 ppm), pressures (1 to 4 bar), temperatures (10 to 40 oC), pH (2 to 5.5), and flow rates (10 to 40 L/hr), were prepared and subjected to treatment by RO system in the laboratory. The results showed that high removal efficiency of the heavy metals could be achieved by RO process (98.5%, 97.5% and 96% for Ni(II),
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