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

he current research aims at showing the correlation and effect of the internal environment analysis in the quality of health service in AL_Elwiya Maternity Teaching Hospital, researcher depended on the integral method in the "analytical descriptive method" for the study of the relation between the main variables and the sub-variables throughout data collection required by the theme of this study, a case study" in tackling the data and information related to the financial aspects of the internal environment.

The problem of the study was manifested in the essential question, that is (is there internal struc

Discussed the research variables are important, privatization options and strategic analysis of the external environment, and that the purpose of the research is the trade-off between privatization options and choose the most appropriate alternative in proportion to the external environment, the research aims to determine the privatization the most appropriate option for companies and public contracting, showing the importance of the study provide the privatization of public companies as a strategy can all its way public sector organizations from the transfer of work practices or private sector organizations and mechanisms to it as contributing to improving the level of skills Develop the current and future level of performance,

Electric vehicles are emerging as a sustainable alternative to conventional transportation. However, route planning in Internet of Vehicles environments remains challenging because conventional routing algorithms based on travel distance or time do not adequately consider electric vehicle-specific constraints. Existing routing strategies often overlook the combined effects of battery energy, traffic congestion, and charging requirements, resulting in inefficient routing decisions. This paper proposes an adaptive Energy, Congestion, and Charging-Aware Routing (ECCAR) protocol that uses energy-feasibility verification, cost-based charging-station selection, and route re-optimization for electric vehicles in Internet of Vehicles enviro

This work was influenced the separation and preconcentration steps were carried out to determination of metformin (MET) in pharmaceutical preparations and human serum samples. Complex formation method and cloud-point extraction (CPE) coupling with UV-Visible spectrophotometry were used to investigated of study target.The results has showed the best optical characteristic for calibration curve and statistical data which were obtained under optimum conditions. The first method is based on the reaction of MET with nickel (II) in alkaline medium an absorption maximum ?)max) at 434nm. ''Beer's low'' is obeyed in the concentration range (10-100µg.ml-1) with molar absorptivity of 3.9x103 L.mol-1.cm-1.The limit of detection and quantitation valu

Database is characterized as an arrangement of data that is sorted out and disseminated in a way that allows the client to get to the data being put away in a simple and more helpful way. However, in the era of big-data the traditional methods of data analytics may not be able to manage and process the large amount of data. In order to develop an efficient way of handling big-data, this work studies the use of Map-Reduce technique to handle big-data distributed on the cloud. This approach was evaluated using Hadoop server and applied on EEG Big-data as a case study. The proposed approach showed clear enhancement for managing and processing the EEG Big-data with average of 50% reduction on response time. The obtained results provide EEG r

In this paper, we have been used the Hermite interpolation method to solve second order regular boundary value problems for singular ordinary differential equations. The suggest method applied after divided the domain into many subdomains then used Hermite interpolation on each subdomain, the solution of the equation is equal to summation of the solution in each subdomain. Finally, we gave many examples to illustrate the suggested method and its efficiency.

The issue of nuclear proliferation is one of the most vital issues as it reflects a form of dealing in the field of international relations. Therefore, the Middle East region has taken great interest in reducing the levels of nuclear armament and acquiring nuclear power within the strategic framework of the international and regional powers. The establishment of a nuclear-weapon-free zone in the Middle East region is currently one of the most important international and regional arrangements for controlling the levels of nuclear proliferation and attempting to build a state of stability and balance. In the Middle East and the world. The importance of the research comes from the fact that it deals with an important and vital issue