Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

In cooling water systems, cooling towers play a critical role in removing heat from the water. Cooling water systems are commonly used in industry to dispose the waste heat. An upward spray cooling water systems was especially designed and investigated in this work. The effect of two nanofluids (Al₂O₃/ water, black carbon /water) on velocity and temperature distributions along reverse spray cooling tower at various concentrations (0.02, 0.08, 0.1, 0.15, and 0.2 wt.%) were investigated, beside the effect of the inlet water temperature (35 ,40, and 45 ͦ C) and water to air flow ratio (L/G) of 0.5, 0.75, and 1.  The best thermal performance was found when the working solution contained 0.1 wt.% for each of Al₂

In this paper, the characteristics of microstrip monopole antennas are studied firstly in free space. Secondly, the effects of the human body on the studied antenna's performance are investigated for wearable communications. Different patch shapes of microstrip monopole antenna are chosen to operate at two bands: industrial scientific and medical band (ISM) and ultra-wideband (UWB) for wearable applications. The studied antenna consists of a radiating element on one side of the substrate and a partial ground plane on the other side. The antenna is supposed to fabricate on cloth fabric whose relative dielectric constant is Ɛr =1.7. At the same time, the pure copper could be used as the conducting part representing both t

Thermal conductivity measurement was done for specimens of Polystyrene/ titanium dioxide, Polycarbonate/ titanium dioxide and Polymethylmetha acrylate/ titanium dioxide composites for weight ratio of 1.9/ 0.1 and 1.8/ 0.2 wt% for different thickness of the samples. The experimental results show that the thermal conductivity is increased with the increasing of thickness of layers and with the weight ratio of TiO2

The research shed light on the historic evolution of Baghdad through its long, expansive history. The starting point focuses on the geographic characteristics, and the nature of its habitation, prior to laying the circular plan of Baghdad. Then the research proceeds to cover the stage of building the round city of Baghdad. The research continue to cover the expansion and sequential growth across the banks of Tigris river.
A concentrated attention is devoted to analyses the morphological, geographical and above all the makeup of present day city of Baghdad, pinpointing the apathetic plans, decisions, and actions which completely disfigured the image, and tradition of the old city of Baghdad, behind the delusive slogans of “comprehens

As cities across the world grow and the mobility of populations increases, there has also been a corresponding increase in the number of vehicles on roads. The result of this has been a proliferation of challenges for authorities with regard to road traffic management. A consequence of this has been congestion of traffic, more accidents, and pollution. Accidents are a still major cause of death, despite the development of sophisticated systems for traffic management and other technologies linked with vehicles. Hence, it is necessary that a common system for accident management is developed. For instance, traffic congestion in most urban areas can be alleviated by the real-time planning of routes. However, the designing of an efficie

The annual performance of a hybrid system of a flat plate photovoltaic thermal system and a solar thermal collector (PVT/ST) is numerically analyzed from the energy, exergy, and environmental (CO2 reduction) viewpoints. This system can produce electricity and thermal power simultaneously, with higher thermal power and exergy compared to conventional photovoltaic thermal systems. For this purpose, a 3D transient numerical model is developed for investigating the system's performance in four main steps: (1) investigating the effects of the mass flow rate of the working fluid (20 to 50 kg/h) on the temperature behavior and thermodynamic performance of the system, (2) studying the impacts of using glass covers on the different parts of the s

The aim of this research is to demonstrate the impact of credit risk on the banks of the study sample on the granting of loans and credit facilities, and try to reduce the size of credit risk to banks as a result of granting loans and credit facilities, credit risk is the oldest form of risk in financial markets. Every financial institution takes a degree of risk when it gives loans and credit facilities to companies and customers, It is exposed to financial losses when some borrowers fail to repay their loans as agreed, and at the same time credit facilities are the most profitable operations of the bank as it is the most profitable banking operations than other operations, so it represents the research communit

Background: The presence of cancer has a profound psychological impact on the quality of life of patients and their families, on family and social relationships, and on role functioning.

Aim of the study: Assess the impact of childhood cancer on patients and their families.

Subjects and methods: A Prospective questionnaire-based study, for 151 patients, had malignancy identified by tumor registry of Children Welfare Teaching Hospital. The information was taken from the parent(s) in the presence of the patient who sometimes answered some questions during the interview.

Result: There was an interview with 151 families of children with cancer in t