In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

Iraqi EFL teachers face problems in teaching “English for Iraq Series” for primary public school pupils. In this paper, the researchers are going to identify the main problems faced by our teachers and try to find solutions to these problems. To achieve the aim of the study, list of questions asked and from teachers’ responses, the researchers have got an idea about the main problems which are related to textbook material, parents, learners, environment and technology. Therefore, the researchers adapted a questionnaire to achieve the purpose of the study with some changes and modifications. This questionnaire with five point scale (strongly agree, agree, undecided, disagree, strongly disagree). To achieve face validity, the

The Cenomanian – Turronian sedimentary succession in the south Iraq oil fields, including Ahmadi, Rumaila, Mishrif and Khasib formations have undergone into high-resolution reservoir-scale genetic sequence stratigraphic analysis. Some oil-wells from Majnoon and West-Qurna oil fields were selected as a representative case for the regional sequence stratigraphic analysis. The south Iraqi Albian – Cenomanian – Turronian succession of 2nd-order depositional super-sequence has been analyzed based on the Arabian Plate chronosequence stratigraphic context, properly distinguished by three main chrono-markers (The maximum flooding surface, MFS-K100 of the upper shale member of Nahr Umr Formation, MFS-K140 of the upper Mishrif carbonate

Abstract: Israel formulated its security theory, which it established on the "pretext of war", meaning converting any Arab action that Israel deems a threat to its security, into a pretext to ignite the fuse of war, considering this a violation of an existing situation, and then it initiates preventive and pre-emptive attacks, then immediately turns into transfer the war to the enemy's land, to achieve a quick solution by (destroying the enemy), occupying its lands, and benefiting of the advantage of working on (internal lines against an enemy) working on external lines, and ending the war quickly, before the major powers intervene to impose a ceasefire

In this study water quality index (WQI) was calculated to classify the flowing water in the Tigris River in Baghdad city. GIS was used to develop colored water quality maps indicating the classification of the river for drinking water purposes. Water quality parameters including: Turbidity, pH, Alkalinity, Total hardness, Calcium, Magnesium, Iron, Chloride, Sulfate, Nitrite, Nitrate, Ammonia, Orthophosphate and Total dissolved solids were used for WQI determination. These parameters were recorded at the intakes of the WTPs in Baghdad for the period 2004 to 2011. The results from the annual average WQI analysis classified the Tigris River very poor to polluted at the north of Baghdad (Alkarkh WTP) while it was very poor to very polluted in t

The main aim of the current research is to focus the light on some bacterial contamination on cracked eggshell and egg content plus studying the sensitivity of these bacterial isolates to antibiotics. For this purpose, a total of 50 eggs were collected from the markets in Baghdad city (Iraq) and examined for bacterial isolation from cracked eggshells and from the egg contents. The bacterial isolates were cultured and purified then transferred to a specific media to study its sensitivity against antibiotics. The results revealed that bacteria isolated from both cracked eggshells (46%) and egg contents (44%). The bacteria isolated include E. coli, Staphylococcus, Enterococcus faecalis, Enterobacter and Pseudomonas. The results of antibiotic s

The research involved attempt to inhibit the corrosion of Al-Si-Cu alloy in 2.5x10-3 mol.dm-3 NaOH solution (pH=11.4) by addition of six different inhibitors with three concentrations (1x10-3, 1x10-2, and 0.1 mol.dm-3). These inhibitors include three organic materials (sodium acetate, sodium benzoate, and sodium oxalate) and three inorganic materials (sodium chromate, disodium phosphate, and sodium sulphate). The data that concerning polarization behaviour are calculates which include the corrosion potential (Ecorr) and current density (icorr), cathodic and anodic Tafel slopes (bc & ba), and polarization resistance (Rp). Protection efficiency (P%) and activation energy (Ea) values were calculated for inhibition by the six inhibitors. The