This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

Abstract:

Recently, there is a widespread attention about the service at the level of each of the research and academic studies, and at the organizational level as well. The subject of orientation towards the service aspect is starting to be of this attention being of the modern subjects, relatively, which appeared at the end of the last century, as well as the link of this subject with the relationship between the organization and its customers, and how to provide high quality services to get their satisfaction. Thus, the specialists from researchers were interested in this field to develop an appropriate scale to measure the organizational orientation toward service, and it was the most prominen

Often times, especially in practical applications, it is difficult to obtain data that is not tainted by a problem that may be related to the inconsistency of the variance of error or any other problem that impedes the use of the usual methods represented by the method of the ordinary least squares (OLS), To find the capabilities of the features of the multiple linear models, This is why many statisticians resort to the use of estimates by immune methods Especially with the presence of outliers, as well as the problem of error Variance instability, Two methods of horsepower were adopted, they are the robust weighted least square(RWLS)& the two-step robust weighted least square method(TSRWLS), and their performance was verifie

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

The silver nanoparticles synthesized have to be handled by humans and must be available at cheaper rates for their effective utilization; thus, there is a need for an environmentally and economically feasible way to synthesize these nanoparticles. Therefore, this study aimed to synthesis of silver nanoparticles using phenolic compounds extracted from Rosmarinus officinalis. The maceration method and Soxhlet apparatus were used to prepare aqueous and methanolic Rosmarinus officinalis leaves extracts respectively, Furthermore, Rosmarinus officinalis silver nanoparticles (RAgNPs) were prepared from the aqueous and methanolic leaves extract of this plant and diagnosed using the ultraviolet (UV) spectroscopy, scanning electron microscopy (SEM),

Background: Thalassemia is a hereditary anemia resulting from defects in hemoglobin production. ?- thalassemia caused by decrease in the production of ?- globin chains affect multiple organs and is associated with cranio-oro-facial deformity which include prominent cheek bones and protrusive premaxilla with depression of the nasal bridge often referred to as “rodent or chip-munk face” with small mandible and Cl.II skeletal relationship. This study aimed to investigate cephalometric craniofacial parameters (skeletal) of ?- thalassemic major patients by using computed tomography and to compare findings with a group of healthy patients in the same age group. Subject, Materials and Method: The study included (40) patients with ?- thalassemi

This research aims to investigate and evaluate a reactive powder concrete (RPC) cast using economical materials. Its mechanical properties were investigated and evaluated by studying the effects of using different cement and silica fume contents and locally steel fibers aspect ratios as reinforcement for this concrete. A compressive strength of about 155.2MPa, indirect tensile strength of 16.0MPa, modulus of elasticity of 48.7GPa, flexural strength of 43.5MPa, impact energy of 3294.4kN.m and abrasion loss 0.59%  have been achieved for reinforced RPC contains  910 kg/m³ cement content, silica fume content 185 kg/m³ of cement weight and fiber volume fraction 2%. The water absorption values w

The precipitation of calcite induced via microorganisms (MICP) is a technique that has been developed as an innovative sustainable ground improvement method utilizing ureolytic bacteria to soil strengthening and stabilization. Locally isolated Bacillus Sonorensis from Iraqi soil samples were found to have high abilities in producing urease. This study aims to use the MICP technique in improving the undrained shear strength of soft clay soil using two native urease producing bacteria that help in the precipitation of calcite to increase the cementation between soil particles. Three concentrations of each of the locally prepared Bacillus sonorensis are used in this study for cementation reagent (0.25M, 0.5M, and 1M) during

Three isolated bacteria were examined to remove heavy metals from the industrial wastewater of the Diala State Company of Electrical Industries, Diyala-Iraq. The isolated bacteria were identified as Pseudomonas aeruginosa, Escherichia coli and Sulfate Reducing Bacteria (SRB). The three isolates were used as an adsorption factor for different concentrations of Lead and Copper (100, 150, and 200 ppm.), in order to examine the adsorption efficiency of these isolates. In addition, the effect of three factors on heavy metals adsorption were examined; temperature (25, 30, and 37 ?C), pH (3 and 4.5) and contact time (2 and 24 hrs). The results showed that the highest level of lead adsorption was obtained at 37 ?C by E. coli, P, aerugenosa and

Millions of lives might be saved if stained tissues could be detected quickly. Image classification algorithms may be used to detect the shape of cancerous cells, which is crucial in determining the severity of the disease. With the rapid advancement of digital technology, digital images now play a critical role in the current day, with rapid applications in the medical and visualization fields. Tissue segmentation in whole-slide photographs is a crucial task in digital pathology, as it is necessary for fast and accurate computer-aided diagnoses. When a tissue picture is stained with eosin and hematoxylin, precise tissue segmentation is especially important for a successful diagnosis. This kind of staining aids pathologists in disti