Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

In this work the structural, optical and sensitive properties of Cerium - Copper oxide thin film prepared on silicon and glass substrate by the spray pyrolysis technique at a temperature of (200, 250, 300 °C). The results of (XRD) showed that all the prepared films were of a polycrystalline installation and monoclinic crystal structure with a preferable directions was (111) of CuO. Optical characteristics observed that the absorption coefficient has values for all the prepared CuO: Ce% (104 cm-1) in the visible spectrum, indicating that all the thin films prepared have a direct energy gap. Been fabrication of gas sensors of (CuO: Ce %) within optimum preparation conditions and study sensitivity properties were examined her exposed to ni

The purpose of this paper is to model and forecast the white oil during the period (2012-2019) using volatility GARCH-class. After showing that squared returns of white oil have a significant long memory in the volatility, the return series based on fractional GARCH models are estimated and forecasted for the mean and volatility by quasi maximum likelihood QML as a traditional method. While the competition includes machine learning approaches using Support Vector Regression (SVR). Results showed that the best appropriate model among many other models to forecast the volatility, depending on the lowest value of Akaike information criterion and Schwartz information criterion, also the parameters must be significant. In addition, the residuals

   This research provides a novel technique for using metal organic frameworks (HKUST-1) as a gas storage system for liquefied petroleum gas (LPG) in Iraqi vehicles to avoid the drawbacks of the currently employed method of LPG gas storage. A low-cost adsorbent called HKUST-1 was prepared and characterized in this research to investigate its ability for propane storage at different temperatures (25, 30, 35, and 40 ^oC) and pressures of (1-7) bar. HKUST-1 was made using a hydrothermal method and characterized using powder X-ray diffraction, BET surface area, scanning electron microscopic (SEM), and Fourier Transforms infrared spectroscopy (FTIR). The HKUST-1 was produced using a hydrothermal technique and possesses a high crys

Thin films of vanadium oxide nanoparticles doped with different concentrations of europium oxide (2, 4, 6, and 8) wt % are deposited on glass and Si substrates with orientation (111) utilizing by pulsed laser deposition technique using Nd:YAG laser that has a wavelength of 1064 nm, average frequency of 6 Hz and pulse duration of 10 ns. The films were annealed in air at 300 °C for two hours, then the structural, morphological and optical properties are characterized using x-ray diffraction (XRD), Field emission scanning electron microscopy (FESEM) and UV-Vis spectroscopy respectively. The X-ray diffraction results of V2O5:Eu2O3 exhibit that the film has apolycrystalline monoclinic V2O5 and triclinic V4O7 phases. The FESEM image shows a h

Objective: The goal of this research is to load Doxorubicin (DOX) on silver nanoparticles coupled with folic acid and test their anticancer properties against breast cancer. Methods: Chitosan-Capped silver nanoparticles (CS-AgNPs) were manufactured and loaded with folic acid as well as an anticancer drug, Doxorubicin, to form CS-AgNPs-DOX-FA conjugate. AFM, FTIR, and SEM techniques were used to characterize the samples. The produced multifunctional nano-formulation served as an intrinsic drug delivery system, allowing for effective loading and targeting of chemotherapeutics on the Breast cancer (AMJ 13) cell line. Flowcytometry was used to assess therapy efficacy by measuring apoptotic induction.  Results: DOX and CS-Ag

Background: This study aimed to determine the gender of a sample of Iraqi adults using the mesio-distal width of mandibular canines, inter-canine width and standard mandibular canine index, and to determine the percentage of dimorphism as an aid in forensic dentistry. Materials and methods: The sample included 200 sets of study models belong to 200 subjects (100 males and 100 females) with an age ranged between 17-23 years. The mesio-distal crown dimension was measured manually, from the contact points for the mandibular canines (both sides), in addition to the inter-canine width using digital vernier. Descriptive statistics were obtained for the measurements for both genders; paired sample t-test was used to evaluate the side difference of