Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

The Significance of this research comes as a result of the development occurring in various life fields including the field of technical and technological development in the domain of industrial products which are in direct touch with the receiver, and because the study of deletion and addition mechanism didn't Find the Scientific space through researches and Studies. On this basis , the aim of this study is defining the forms of deletion and addition mechanism in designing the industrial product in a way that fits the functional presser . As to the limitations of this study, they involve examples of readymade Turkish House furniture, which is available in Iraqi local markets in Baghdad city 2013. The study included four chapters. The fi

Background: It may be an important prospective clinical use of manufacturing of porous implant for clinical situations, such as cases of limitation in bone height, low bone density .The small segment of porous implant an effective osseointegration allows increasing in contact area provided for small segmented porous provided by its surface configuration. This study was done to Fabricate porous titanium implants by powder technology, as well as the observation of removal torque values of porous titanium implants compared to smooth titanium implants. Materials and methods: Twenty porous titanium implants (3.2mm in diameter and 8mm in length) were manufactured by powder technology using commercially pure titanium powder of ≤75um part

In this paper, CdO nanoparticles prepared by pulsed laser deposition techniqueonto a porous silicon (PS) surface prepared by electrochemical etching of p-type silicon wafer with resistivity (1.5-4Ω.cm) in hydrofluoric (HF) acid of 20% concentration. Current density (15 mA/cm²) and etching times (20min). The films were characterized by the measurement of AFM, FTIR spectroscopy and electrical properties.

  Atomic Force microscopy confirms the nanometric size.Chemical components during the electrochemical etching show on surface of PSchanges take place in the spectrum of CdO deposited PS when compared to as-anodized PS.

The electrical properties of prepared PS; namely current density-voltage charact

In this work, porous silicon (PS) are fabricated using electrochemical etching (ECE) process for p-type crystalline silicon (c-Si) wafers of (100) orientation. The structural, morphological and electrical properties of PS synthesized at etching current density of (10, 20, 30) mA/cm2 at constant etching time 10 min are studied. From X-ray diffraction (XRD) measurement, the value of FWHM is in general decreases with increasing current density for p-type porous silicon (p-PS). Atomic force microscope (AFM) showed that for p-PS the average pore diameter decreases at 20 mA. Porous silicon which formed on silicon will be a junction so I-V characteristics have been studied in the dark to calculate ideality factor (n), and saturation current (Is

This paper attempted to study the effect of cutting parameters (spindle speed and feed rate) on delamination phenomena during the drilling glass-polyester composites. Drilling process was done by CNC machine with 10 mm diameter of high-speed steel (HSS) drill bit. Taguchi technique with L16 orthogonal layout was used to analyze the effective parameters on delamination factor. The optimal experiment was no. 13 with spindle speed 1273 rpm and feed 0.05 mm/rev with minimum delamination factor 1.28.                                       &

Several schottky diodes were fabricated from polyaniline/ Carbon nanotube (single and multiwalled) composites. These composites were synthesized with different concentration and two carbon nanotubes types, Single and Multi-Walled Carbon Nanotubes (SWCNT & MWCNT). Aluminum and silver paste were chosen as schottky and ohmic contact respectively. physical and electrical were used to studied these composite by using Atomic Force Microscopy (AFM) and electrical measurements. The Root Mean Square RMS surface roughness of the composite samples was found to be around 4nm. The currentvoltage characteristic were measurements for all samples in the bias range ±15V at room temperature. The results shows the increasing in carbon nanotubes concentration

The nanocompsite of alumina (Al₂O₃) produced a number of beneficial effects in alloys. There is increasing in resistance of materials to surface related failures , such as the mechanical properties , fatigue and stress corrosion cracking .The experimental results observed that the adding of reinforced  nanomaterials  type Al₂O₃  enhanced the   HB hardness, UTS, 0.2 YS and ductility of 2014 Al/Al₂O₃ nano composites . the analysis of experiments, indicated that The maximum enhancement was observed at 0.4 wt.% Al₂O₃. The ultimate improvement percentage were 15.78% HB hardness, 18.1% (UTS), 12.86% (

Dental implants can be made of various materials, and amongst them, titanium and titanium alloy were the materials of choice for dental implants for many years because of their biocompatibility. The two alloys have a high level of biocompatibility, a lower modulus of elasticity, and better corrosion resistance than other alloys. Thus, they are frequently utilized in biomedical applications and mostly replace stiff fabrics. The latest advances in a new strontium oxide–cp titanium composite alloy are the main topic of this research. With regard to biomedical applications, additions of strontium oxide were synthesized at three distinct weight percentages (2%, 4%, and 6% by wt%). Powder metallurgy was used to create the alloys, which