Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

The study is based on the selective binding ability of the drug compound procaine (PRO) on a surface imprinted with nylon 6 (N6) polymer. Physical characterization of the polymer template was performed by X-ray diffraction and DSC thermal analysis. The imprinted polymer showed a high adsorption capacity to trap procaine (237 µg/g) and excellent recognition ability with an imprinted factor equal to 3.2. The method was applied to an extraction column simulating a solid-phase extraction to separate the drug compound in the presence of tinoxicam and nucleosimide separately and in a mixture of them with a recovery rate more than the presence of tinoxicam and nucleosimide separately and in a mixture of them with a recovery rate of more t

     This study was carried out to obtain the optimum conditions necessary for the process of soya protein hydrolysis by using hydrochloric acid (as a chemical catalyst) instead of the papain enzyme (as a biological catalyst), for the production of soya peptone. These conditions are implemented to test the effect of the variables of the process of hydrolysis on the nature and quality of the product.

        The production of soya peptone was studied for their importance in the process of preparing and producing the culture media used in medical and microbiological laboratories.

      The process of production of soya peptone includes four main

A particulate polymer composite material was prepared by reinforcing with the Aluminum Oxide (Al₂O₃) or Aluminum (Al) metallic particles with a particle size of (30) µm to an unsaturated Polyester Resin with a weight fraction of (5%, 10%, 15%, 20%).

Tensile test results showed the maximum value of elastic modulus reached (2400MPa.)  in the case of reinforcing with (Al) particles with weight fraction (20%) and (1500 MPa.)  in the case of reinforcing with (Al₂O₃) particles of the same weight fraction.

  When the impact and the flexural strength tests were done, the results showed that flexural strength (F.S), maximum shear stress (τ_max), impact strength

There are many techniques that can be used to estimate the spray quality traits such as the spray coverage, droplet density, droplet count, and droplet diameter. One of the most common techniques is to use water sensitive papers (WSP) as a spray collector on field conditions and analyzing them using several software. However, possible merger of some droplets could occur after they deposit on WSP, and this could affect the accuracy of the results. In this research, image processing technique was used for better estimation of the spray traits, and to overcome the problem of droplet merger. The droplets were classified as non-merged and merged droplets based on their roundness, then the merged droplets were separated based on the average non-m

The present study investigates the effect of the de-sanding (recycling system) on the bearing capacity of the bored piles. Full-scale models were conducted on two groups of piles, the first group was implemented without using this system, and the second group was implemented using the recycling system. All piles were tested by static load test, considering the time factor for which the piles were implemented. The test results indicated a significant and clear difference in the bearing capacity of the piles when using this system. The use of the recycling system led to a significant increase in the bearing capacity of the piles by 50% or more. Thus it was possible to reduce the pile length by (15 % or more) thus, and implementation c

The study was carried out in plant tissue culture laboratory, University of Baghdad during the period 2017-2019, as factorial experiment in complete randomized design, to study the effect of PEG at (0, 2, 4, 6 and 8%) on physiological and chemical changes in callus of three sunflower (Ishaqi 1, Aqmar and Al-haga) induced by the cultivation of the young stem in vitro under water stress. The content of callus cells of SOD, POD, CAT and APX enzymes as well as total dissolved carbohydrate were determined as indicators to determine the effect of PEG in callus tissue cells cultivated on medium equipped with the PEG concentrations. The results showed that cultivars were differs significantly, and A-haja variety was superior in increasing SOD to 12

Objective: The aim of this study was to evaluate the effect of pumice, burning investment material
and black sand on the surface roughness of heat cure acrylic resin.
Methodology: Sixty specimens were prepared from pink heat cure acrylic resin, the specimens
where grouped into; 20 specimens which polished with pumice and water (control group); 20
specimens which polished with investment material (after burning it) and water; and 20 specimens
which polished with black sand and water. The average surface roughness of specimens after
polishing procedure had been determined by profilometer (surface roughness tester).
Results: Through the application of ANOVA and LSD tests, the result of this study showed that there
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