المقدمة
تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق
... Show MoreStaphylococcal enterotoxin B (SEB) is a potent superantigen produced by
Throughout this paper we study the properties of the composition operator
C
p1 o
p2 o…o
pn induced by the composition of finite numbers of special
automorphisms of U,
pi (z) i
i
p z
1 p z
Such that pi U, i 1, 2, …, n, and discuss the relation between the product of
finite numbers of automorphic composition operators on Hardy space H2 and some
classes of operators.
Silver selenide telluride Semiconducting (Ag2Se0.8Te0.2) thin films were by thermal evaporation at RT with thickness350 nm at annealing temperatures (300, 348, 398, and 448) °K for 1 hour on glass substrates .using X-ray diffraction, the structural characteristics were calculated as a function of annealing temperatures with no preferential orientation along any plane. Atomic force microscopy (AFM) and X-ray techniques are used to analyze the Ag2SeTe thin films' physical makeup and properties. AFM techniques were used to analyze the surface morphology of the Ag2SeTe films, and the results showed that the values for average diameter, surface roughness, and grain size mutation increased with annealing temperature (116.36-171.02) nm The transm
... Show MoreThe semiconductor ZnO is one of II – VI compound group, it is prepare as thin films by using chemical spray pyrolysis technique; the films are deposited onto glass substrate at 450 °C by using aqueous zinc chloride as a spray solution of molar concentration 0.1 M/L. Sample of the prepared film is irradiating by Gamma ray using CS 137, other sample is annealed at 550°C. The structure of the irradiated and annealed films are analyzed with X-ray diffraction, the results show that the films are polycrystalline in nature with preferred (002) orientation. The general morphology of ZnO films are imaged by using the Atomic Force Microscope (AFM), it constructed from nanostructure with dimensions in order of 77 nm.
The optical properties o
The present study develops the sorption model for simulating the effects of pH and temperature on the uptake of cadmium from contaminated water using waste foundry sand (WFS) by allowing the variation of the maximum adsorption capacity and affinity constant. The presence of two acidic functional groups with the same or different affinity is the basis in the derivation of the two models; Model 1 and Model 2 respectively. The developed Bi-Langmuir model with different affinity (Model 2) has a remarkable ability in the description of process under consideration with coefficient of determination > 0.9838 and sum of squared error < 0.08514. This result is proved by FTIR test where the weak acids responsible of cadmium ions removal
... Show MoreIn this work, ZnS thin films have been deposited by developed laser deposition technique on glass substrates at room temperature. After deposition process, the films were annealed at different temperatures (200ºC , 300 ºC and 400ºC ) using thermal furnace.The developed technique was used to obtain homogeneous thin films of ZnS depending on vaporization of this semiconductor material by continuous CO2 laser with a simple fan to ensure obtaining homogeneous films. ZnS thin films were annealed at temperature 200ºC, 300 ºC and 400ºC for (20) minute in vacuum environment. Optical properties of ZnS thin film such as absorbance, transmittance, reflectance, optical band gap, refractive index extinction coefficient and absorption coefficien
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