The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

The members of the family of Eentrobacteriaceae harbour a gene cluster called polyketide synthase (pks) island. This cluster is responsible for the synthesis of the genotoxin colibactin that might have an important role in the induction of double-strand DNA breaks, leading to promote human colorectal cancer (CRC). Eleven out of the eighty eight isolates (12.5%) were pks+, distributed as 7 (8%) isolates of E. coli, 2 (2.25%) of K. pneumoniae and 2 (2.25%) of E. aerogenes. The cytotoxic effects of selected pks+ isolates (E. coli and E. aerogenes) on HeLa cells were represented by decreasing cell numbers and enlarged cell nuclei in comparison to the untreated cells. Cyt

A numerical and experimentally investigation for two types of winglets (spiroid and blended), which are used to reduce the induced drag caused by the trailing vortices were presented and discussed in this work. The SOLIDWORK 2016 was used to model a rectangular wing geometry of NACA2415 cross-sectional airfoil with blended and spiroid airfoils (2415 and 0012). The steady, incompressible N.S equations with standard (

The work in this paper focuses on the system quality of direct and coherent communication system for two computers. A system quality is represented by Signal to Noise ratio (SNR) and Bit Error Rate (BER). First part of the work includes implementation of direct optical fiber communication system and measure the system quality .The second part of the work include implementation both the( homodyne and heterodyne)coherent optical fiber communication system and measure the system quality . Laser diode 1310 nm wavelength with its drive circuit used in the transmitter circuit . A single mode of 62.11 km optical fiber is selected as transmission medium . A PIN photo detector is used in the receiver circuit. The optical D-coupler was u

We report a method of converting non-conductive plastic surfaces into conductive by plating either copper electroless or copper electroplating -carbon black containing bending Agent onto Perspex plastics . Various approaches have been studied in order to comparing properties of the plated copper for two methods such as scanning electron microscopy (SEM),thickness, roughness, porosity, tensile Strength and elongation. The results show that the surface of electroplating was uniform, compact, and continuous and it had an obvious metallic sheen, while the surface of plated copper for electroless for it had many pores. Also observed that the coating was composed of small cells. Thes

Hypothesis CO2 geological storage (CGS) involves different mechanisms which can store millions of tonnes of CO2 per year in depleted hydrocarbon reservoirs and deep saline aquifers. But their storage capacity is influenced by the presence of different carboxylic compounds in the reservoir. These molecules strongly affect the water wetness of the rock, which has a dramatic impact on storage capacities and containment security. However, precise understanding of how these carboxylic acids influence the rock’s CO2-wettability is lacking. Experiments We thus systematically analysed these relationships as a function of pressure, temperature, storage depth and organic acid concentrations. A particular focus was on identifying organic acid conce

 Abstract Objective: Comparison of femtosecond small incision lenticule extraction (FS-SMILE) versus Femtosecond laser Insitu keratomileusis (FS-LASIK) regarding dry eye disease (DED) and corneal sensitivity (CS) after those refractive surgeries. Methods: A comparative prospective study conducted for a period of 2 years; from March 2017 until February, 2019. Enrolled patients were diagnosed with myopia. Fifty patients (100 eyes) were scheduled for bilateral FS-SMILE and the other 50 patients (100 eyes) had been scheduled for bilateral FS-LASIK. Both groups were followed for six months after surgery. The age, gender, and preoperative refraction for both groups were matched. Complete evaluation of dry eye disease had been

 Abstract Objective: Comparison of femtosecond small incision lenticule extraction (FS-SMILE) versus Femtosecond laser Insitu keratomileusis (FS-LASIK) regarding dry eye disease (DED) and corneal sensitivity (CS) after those refractive surgeries. Methods: A comparative prospective study conducted for a period of 2 years; from March 2017 until February, 2019. Enrolled patients were diagnosed with myopia. Fifty patients (100 eyes) were scheduled for bilateral FS-SMILE and the other 50 patients (100 eyes) had been scheduled for bilateral FS-LASIK. Both groups were followed for six months after surgery. The age, gender, and preoperative refraction for both groups were matched. Complete evaluation of dry eye disease had been