That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

Attempts were made to improve solubility and the liquisolid technology dissolving of medication flurbiprofen. Liquisolid pill was developed utilizing transcutol-HP, polyethylene glycol 400, Avecil PH 102 carrier material and Aerosil 200 layer coating material. Suitable excipient amounts were determined to produce liquisolid powder using a mathematical model. On the other hand, flurbiprofen tablet with the identical composition, directly compressed, was manufactured for comparison without the addition of any unvolatile solvent. Both powder combination characterizations and after-compression tablets were evaluated. The pure drug and physical combination, and chosen liquisolid tablets were studied in order to exclude interacting with t

In this research, (MOORA) approach based– Taguchi design was used to convert the multi-performance problem into a single-performance problem for nine experiments which built (Taguchi (L₉) orthogonal array) for carburization operation. The main variables that had a great effect on carburizing operation are carburization temperature (^oC), carburization time (hrs.) and tempering temperature (^oC). This study was also focused on calculating the amount of carbon penetration, the value of hardness and optimal values obtained during the optimization by Taguchi approach and MOORA method for multiple parameters. In this study, the carburization process was done in temperature between (850 to 950 ᵒC) for 2 to 6

Water produced from power plants is one of the most important sources of water pollution, especially for areas like Baghdad, Contaminated industrial wastewater is a major environmental challenge due to the rapid growth of industries, leading to increased accumulation of harmful pollutants in water resources, the work is intended to study the impact of water generated from a power plant in the south on the level of heavy metals before and after the treatment process and after its discharge to the Tigris River. Objective is to determine the extent of heavy metals such as iron, copper, chromium, and zinc concentration in water extracted from various points and subsequently study the monthly variations of these elements with a view to assessmen

To achieve sustainability, use waste materials to make concrete to use alternative components and reduce the production of Portland cement. Lime cement was used instead of Portland cement, and 15% of the cement's weight was replaced with silica fume. Also used were eco-friendly fibers (copper fiber) made from recycled electrical. This work examines the impact of utilizing sustainable copper fiber with different aspect ratios (l/d) on some mechanical properties of high-strength green concrete. A high-strength cement mixture with a compressive strength of 65 MPa in line with ACI 211.4R was required to complete the assignment. Copper fibers of 1% by volume of concrete were employed in mixes with four different aspect ratios

This in vitro study evaluated the influence of chemomechanical caries removal solution on the surface topography of metal-ceramic feldspar porcelain (MAJOR ceramic) and All-ceramic feldspar porcelain (Vita Alpha) using light polarizing microscope. Forty specimens of MAJOR ceramic and forty specimens of Vita Alpha ceramic of (12mm diameter & 3mm height) were prepared .All specimens were polished with silicon polishing burs, cleaned, autoglazed and stored in 37°C before exposure to Carisolv. Thirty specimens of each material randomly exposed to Carisolv gel for 5, 10 and 20 minutes respectively, other ten specimens were not, to act as control group. All specimens were subjected to surface roughness test by profilometer and evalua

Mishrif Formation is the main reservoir in oil-fields (North Rumaila, South Rumaila, Majnoon, Zubair and West Qurna) which located at Basrah southern Iraq. The Inductively coupled plasma-Mass spectrometer (ICP-MS) was used for the water chemistry analysis and Scanning Electron Microprobe (SEM) for the purpose of mineralogy diagnosis. A weak acidic water of salinity six-time greater than seawater plays a role in generating the formation pressure and controlling the fluid flow. The potentiometric subsurface maps were modeled and the direction of super-pressure sites that are of a great importance in the oil exploration were marked to pay attention during future drilling.

This work is devoted to the modeling of streamer discharge, propagation in liquid dielectrics (water) gap using the bubble theory. This of the electrical discharge (streamer) propagating within a dielectric liquid subjected to a divergent electric field, using finite element method (in two dimensions). Solution of Laplace's equation governs the voltage and electric field distributions within the configuration, the electrode configuration a point (pin) - plane configuration, the plasma channels were followed, step to step. The results show that, the electrical discharge (streamer) indicates the breakdown voltage required for a 3mm atmospheric pressure dielectric liquid gap as 13 kV. Also, the electric potential and field distributions sho

To identify the fungi associated with water hyacinth (Eichhornia crassipes [Mart.] Solms), an aquatic weed, which presents in Tigris river from Baghdad south ward. Five regions from middle and south of Iraq (Al-Noumanya, Saeid Bin-Jubier, Al-Azizia, Al-Reyfay and Al-Hay) were selected for this study. Twelve fungal species were isolated. Alternaria alternata, Acremonium sp and Cladsporium herbarum, were the most frequently species (91.66 % ,50 % and 25 %) respectively. The fungi Alternaria alternata, Acremonium sp. and Phoma eupyrena were more aggressive to water hyacinth as (91.66%,83,33%, and 75%) in pathogenicity test.

Abstract:

     The objective of this study, is to attempt to explain the reality of the Structural Imbalances in the Iraqi Economy during the period of research, by providing a quantitative analysis of the most important types of Imbalances, Which are represented by the disruption in the Productive Structure, the imbalance of the structure of Public Budget, and the imbalance of the Structure of Trade. The problem of the research, is the fact that the economy structure in Iraq has long suffered from an Imbalances in its economic structure, which are represented in the unequal relations between its constituent elements, according to the proportions levels defined by the economic theory.