The tax revenues achieved through projects of transition to private sector are regarded as an important source for using in achieving political, economic and social objectives. Since Iraq is heading towards free market economy, new strategies should be adopted to reform the taxation system from by a qualified taxation management office and to activate the taxation policy and to reconsider legislation in relation to the aware of the legible to the importance of disclosure of their taxable real income in order to arrive at contribution of privatization in the taxation revenues for the important role effect on economic activities. In the light of the above, the research is based upon a hypothesis which stipulates that privatization contributes to the increase of tax revenues. For the importance of the revenues achieved, the research comes to show the contributions of privations through tackled the procedure of study and previous studies, while studied the conceptual framework of the privatization and taxes in general. And the study tackles the leased and established fuel stations and their contribution of privatization in the taxation revenues.
The effect of temperature range from 298 K to 348 K and volume filler content Ñ„ on electrical properties of polyethylene PE filled with nickel Ni powders has been investigated. The volume electrical resistivity V ï² of such composites decreases suddenly by several orders of magnitude at a critical volume concentration (i.e. Ñ„c=14.27 Vol.%) ,whereas the dielectric constant ï¥ ï‚¢ and the A.C electrical conductivity AC ï³ of such composites increase suddenly at a critical volume concentration (i.e. Ñ„c=14.27 Vol.%).For volume filler content lower than percolation threshold Ñ„<Ñ„c the resistivity decreases with increasing temperature, whereas the dielectric constant and the A.C electrical conductivity of
... Show MoreIn this study, the effect of the combination of micro steel fibers and additives (calcium hydroxide and sodium carbonate) on the size of cracks formation and healing them were investigated. This study aims to apply the use of self-healing phenomenon to repair cracks and to enhance the service life of the concrete structures. Micro steel fibers straight type were used in this research with 0.2% and 0.4% by volume of concrete. A weight of 20 and 30 kg/m3 of Ca(OH)2 and 2 and 3 kg/m3 of Na2CO3 were used as a partial cement replacement. The results confirm that the concrete cracks were significantly self-healed up to 30 days re-curing. Cracks width up to 0.2 mm were comp
... Show MorePure and iron-doped cadmium oxide ((CdO)1-xFex) thin films at different ratios were prepared using pulsed laser deposition technique. The X-ray diffraction showed a polycrystalline structure for all samples associated with cubic CdO structure. Another phase appeared at the highest ratio corresponding to the cubic Fe phase. Crystallinity was enhanced and crystalline size increased with increasing Fe ratio. AFM measurements showed that increase of Fe ratio led to an increase in the average particle diameter. In addition, the distribution of particle size became wide and of irregular behaviour, as well as increasing of the average roughness and the root-mean-square roughness. Increasing the Fe ratio caused
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An ultrasonic treatment was applied to the vacuum gas oil at intervals of 5 to 30 minutes, at 70°C. In this work, the improvement of the important properties of Iraqi vacuum gas oil, such as carbon residue, was studied with several parameter conditions that affect vacuum efficiency, such as sonication time (5, 10, 15, 20, 25, and 30) min, power amplitude (10–50%). After ultrasonic treatment, the carbon residue of vacuum gas oil was evaluated using a Conradson carbon residue meter (ASTM D189). The experiment revealed that the oil's carbon residue had decreased by 16%. As a consequence of the experiment It was discovered that ultrasonic treatment might reduce the carbon residual and density of oil samples being studied. It also notice
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This study presents an investigation about the effect of fire flame on the punching shear strength of hybrid fiber reinforced concrete flat plates. The main considered parameters are the fiber type (steel or glass) and the burning steady-state temperatures (500 and 600°C). A total of 9 half-scale flat plate specimens of dimensions 1500mm×1500mm×100mm and 1.5% fiber volume fraction were cast and divided into 3 groups. Each group consisted of 3 specimens that were identical to those in the other groups. The specimens of the second and the third groups were subjected to fire flame influence for 1 hour and steady-state temperature of 500 and 600°C respectively. Regarding the cooling process, water sprinkling was applied directly aft
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In this study, the effect of increasing pump pulse energy and delay time on the energy conversion efficiency of the Potassium Titanyl Phosphate (KTP) crystal at room temperature was investigated. It was found that the higher the pump pulse the greater the efficiency at a certain value of the delay time. Moreover, at the delay time 3.524ns, we found that the efficiency of the conversion of energy increases from 0.0112 to 0.0159. We also observed that the lower delay time between the pump and the probe pulses leads to increase the rate of energy conversion efficiency of the KTP crystal, where the reaches up to 3, which is higher than the value recorded in the absence of a pump pulse. The highest value of the
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A friction stir spot welding (FSSW) process is an emerging solid state joining process in which the material that is being welded does not melt. In this investigation an attempt has been made to understand the effect of tool shoulder diameter on the mechanical properties of the joint. For this purpose four welding tools diameter (10,13, 16 and 19) mm at constant preheating time and plunging time were used to carry
out welding process. Effect of tool diameter on mechanical properties of welded joints was investigated using shear stress test and Microhardness of joint which welded was studied. Based on the stir welding experiments conducted in this study the results show that aluminum alloy (1200) can be welded using (FSSW) process with
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A new light-weight nanocarbon prepared by spray-drying method to obtain particle size is 21.7 nm based of polylactic acid biodegradable film in antistatic packaging .Bio carbon (biochar) is obtained from plants and soils to naturally absorb and store carbon dioxide from the atmosphere . Therefor it has been used to support biodegradable polylactic acid (PLA) with to obtain 100% recyclable material.
Using plasticizer thymol of polylactic acid and biochar (bio carbon) as composites were prepared by a solution casting method with (0.5-10)wt% biochar. The composites characterized by FTIR, electrical conductivity, mechanical properties , contact angle and Colar and Brightness . Results show th
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Background: Radiation therapy has the ability to destroy healthy cells in addition to cancer cells in the area being treated. However, when radiation combines with doxorubicin, it becomes more effective on breast cancer treatment. Objective: This study aims to clarify the effect of X-ray from LINAC combined with amygdalin and doxorubicin on breast cancer treatment, and the possibility of using amygdalin with X-ray instead of doxorubicin for the breast cancer treatment. Method: Two cell lines were used in this study, the first one was MCF-7 cell line and second one was WRL- 68 normal cell line. These cells were preserved in liquid nitrogen, prepared, developed and tested in the (place). The effect of three x-ray doses combined with a
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