The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

- The sandy soil with high gypsum content (usually referred to as gypseous soil) covers vast area in south, east, middle and west regions of Iraq, such soil possess a type of cohesive forces when attached with optimum amount of water, then compacted and allowed to cure, but losses its strength when flooded with water again. Much work on earth reinforcement was published which concentrate on the gain in bearing capacity in the reinforced layer using different types of cohesive or cohesion less soil and various types of reinforcement such as plastic, metal, grids, and synthetic textile. Little attention was paid to there enforce gypseous soil. The objective of this work is to study the interaction between such soil and reinforcement strips

This research aims to choose the appropriate  probability ‎ distribution  ‎‏‎ to the reliability‎        analysis‎ for  an   item through ‎ collected data for operating and stoppage  time of  the case  study.

    Appropriate choice for .probability distribution   is when  the data look to be on or  close the form fitting line for probability plot and test the data  for  goodness of fit .

     Minitab’s 17 software  was used ‎  for this  purpose after  arranging collected data and setting it in the the program‎.

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PVC membrane sensor for the selective determination of Mefenamic acid (MFA) was constructed. The sensor is based on ion association of MFA with Dodecaphospho molybdic acid (PMA) and Dodeca–Tungstophosphoric acid(PTA) as ion pairs. Nitro benzene (NB) and di-butyl phthalate (DBPH) were used as plasticizing agents in PVC matrix membranes. The specification of sensor based on PMA showed a linear response of a concentration range 1.0 × 10–2 –1.0 × 10–5 M, Nernstian slopes of 17.1-18.86 mV/ decade, detection limit of 7 × 10-5 -9.5 × 10 -7M, pH range 3 – 8 , with correlation coefficients lying between 0.9992 and 0.9976, respectively. By using the ionphore based on PTA gives a concentration range of 1.0 × 10–4 –1.0 × 10–5 M,

The subject of the listen to the voice of the customer of topics relatively new in management thought, as it won the attention of many organizations of different types, because it is important to achieve success and to continue and superiority to them, so there is a need to study this term in the Iraqi organizations and try to diagnose the implementation of the study sample to listen voice of the Customer and its

Background: The mechanical properties of 3D-printed denture base resins are crucial factors for determining the quality and performance of dentures inside a patient’s mouth. Tensile strength and diametral compressive strength are two properties that could play significant roles in assessing the suitability of a material. Although they measure different aspects of material behavior, a conceptual link exists between them in terms of overall material strength and resilience. Aim: This study aims to investigate the correlation between tensile strength and diametral compressive strength after incorporating 2% ZrO2 nanoparticles (NPs) by weight into 3D-printed denture base resin. Methods: A total of 40 specimens (20 dumbbell-shaped and

The objective of this research is to analyze the content of science textbook at the elementary level, according to the dimensions of sustainable development for the academic year (2015-2016). To achieve this goal has been to build a list with dimensions of sustainable development to be included in science textbooks in primary school, after seeing the collection of literature and research and studies, as has been reached to the list of the dimensions of the three sustainable development and social, economic and environmental in the initial image consisted of (63) the issue of sub-divided the three-dimensional, the menu and offered a group of arbitrators and specialists in curriculum and teaching methods, and thus the menu consiste

The study aims to analyze computer textbooks content for preparatory stage according to the logical thinking. The researcher followed the descriptive analytical research approach (content analysis), and adopted an explicit idea during the analysis process. One of the content analysis tools which was designed based on mental processes employed during logical thinking has utilized to figure out the study results. The findings revealed that logical thinking skills formed (52%) in fourth preparatory textbook and (47%) in fifth preparatory textbook.