The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

The current study is designed to achieve the goal of early detection of heart disease because it is the main risk of death. Some biomarkers were measured as well as the percentage of the effect of certain risk factors in people with myocardial infarction and heart failure. The study included 40 serum samples from people with heart disease. The effectiveness of the creatine kinase (CK-MB), as well as its temporal and albumin effects, as well as sodium ions in people with myocardial infarction and heart failure, were compared with the control group. as shown below:

-The first group consisted of 25 blood samples from people with myocardial infarction and 15 serum samples from people with heart failure. Blood

Venus orbit around the Sun is an ellipse inside the Earth orbit. The elements of Venus orbit and its position are affected by the gravitational force of near planets therefore the elements were determined with Julian date through ten years 2011-2020. The orbital elements used to calculate Venus distance from the Sun, the heliocentric and geocentric equatorial coordinates. From the results the orbit of Venus and its position were described and show the gravity effect of near planets on it. The results get the values and their variation through ten years for the eccentricity, semi-major axis, inclination, longitude of ascending node, argument of perihelion, mean anomaly and distance from the Sun. The variation is very small through 10 year

Double hydrothermal method was used to prepare nano gamma alumina   using aluminum nitrate nano hydrate and sodium aluminate as an aluminum source, CTAB (cetyltrimethylammonium bromide) as surfactant, and variable acids: weak acids like; citric, and acitic acids, and strong acids like; hydrochloric and nitric acids as a bridge between aluminum salts and surfactant. Different crystallization times  12, 24, 48, and 72 hrs were applied. All the batches were prepared at pH equals to 9. XRD diffraction technique was used to investigate the crystalline nano gamma alumina pure from surfactant. N₂ adsorption-desorption (BET) was used to measure the surface area and pore volume of the prepared nano alumina, the average p

The purpose of this research is to recognize the relationship between the dimensions of  banking service quality and customer's satisfaction , through customer's evaluation of the level of service quality offered to them by Al – Rasheed bank. Also to determine the proportional importance of different dimensions of service quality. In addition to examine the relationship between banking service quality in its dimensions  and customer's satisfaction. (150 ) samples were distributed among the bank customers , only (130 ) samples were collected and good for analysis.

The results were analyzed and examined the hypothesis through a group of statistical methods. The most important results is the positive evaluation of the ba

Thin film technology is one of the most important technologies
that have contributed to the development of semiconductors and their
applications in several industrial fields. The Iron Oxides (Fe20) and
(Co3O4) thin films and their applications are of importance, in that these
two materials are considered as important industrial materials, and used
in spectrally selective coating, temperature sensors, resistive heaters, and
photo cells.
Thin films of Iron Oxide (Fe20,), Cobalt Oxide (Co304) and
their mixtures in different ratios (75:25, 50:50, 25:75) were prepared by
the method of chemical spray pyrolysis deposition at different thicknesses
(77s t S200) nm on cover-glass substrates: thickness of (1) mm at

A nanocrystalline CdS thin film with 100 nm thickness has been prepared by thermal evaporation technique on glass substrate with substrate temperature of about 423 K. The films annealed under vacuum at different annealing temperature 473, 523 and 573 K. The X-ray diffraction studies show that CdS thin films have a hexagonal polycrystalline structure with preferred orientation at (002) direction. Our investigation showed the grain size of thin films increased from 9.1 to 18.9 nm with increasing the annealing temperature. The optical measurements showed that CdS thin films have direct energy band gap, which decreases with increasing the annealing temperature within the range 3.2- 2.85 eV. The absorbance edge is blue shifted. The absorption

               This paper studies the effect of the solar indices (total sunspot no., solar wind density and coronal mass ejection linear speed) on F₂- layer electron density, as well as, the comparison of seasonal variations of electron density of F₂- layer, N_mF₂, for Mars at local noontime and for maximum and minimum solar cycles.                  

 Results show that there is an inverse correlation between sunspot number, solar wind density, CME linear speed and ionosphere electron density for Mars, at maximum and minimum solar cycles. This correlation is clear when electron density is at minimum value.                          

Effect of the thermal annealing at 400oC for 2 hours and Argon laser radiation for half hour on the optical properties of AgAlS2 thin films, prepared on glass slides by chemical spray pyrolysis at 360oC with (0.18±0.05) μm thickness .The optical characteristics of the prepared thin films have been investigated by UV/Vis spectrophotometer in the wavelength range (300 – 1100)nm .The films have a direct allow electronic transition with optical energy (Eg) values decreased from (2.25) eV for untreated thin films to (2.10) eV for the annealed films and to (2.00) eV for the radiated films. The maximum value of the refractive index (n) for all thin films are given about (2.6). Also the extinction coefficient (K) and the real and imaginary d

The calcination treatments and a binder of poly acrylic acid PAA (1wt%)
effects on kaolinite particles were investigated through dielectric properties at
1MHz ,quantitative analysis of X-ray diffraction and microstructure. The calcinated
samples at 850°C/3hr and fired at 1350°C/2hr were revealed decrease in broadening
(Full Width at half maximum) FWHM and increase of dielectric constant.