The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

The spread of novel coronavirus disease (COVID-19) has resulted in chaos around the globe. The infected cases are still increasing, with many countries still showing a trend of growing daily cases. To forecast the trend of active cases, a mathematical model, namely the SIR model was used, to visualize the spread of COVID-19. For this article, the forecast of the spread of the virus in Malaysia has been made, assuming that all Malaysian will eventually be susceptible. With no vaccine and antiviral drug currently developed, the visualization of how the peak of infection (namely flattening the curve) can be reduced to minimize the effect of COVID-19 disease. For Malaysians, let’s ensure to follow the rules and obey the SOP to lower the

Offline handwritten signature is a type of behavioral biometric-based on an image. Its problem is the accuracy of the verification because once an individual signs, he/she seldom signs the same signature. This is referred to as intra-user variability. This research aims to improve the recognition accuracy of the offline signature. The proposed method is presented by using both signature length normalization and histogram orientation gradient (HOG) for the reason of accuracy improving. In terms of verification, a deep-learning technique using a convolution neural network (CNN) is exploited for building the reference model for a future prediction. Experiments are conducted by utilizing 4,000 genuine as well as 2,000 skilled forged signatu

Background: Large amounts of oily wastewater and its derivatives are discharged annually from several industries to the environment. Objective: The present study aims to investigate the ability to remove oil content and turbidity from real oily wastewater discharged from the wet oil's unit (West Qurna 1-Crude Oil Location/ Basra-Iraq) by using an innovated electrocoagulation reactor containing concentric aluminum tubes in a monopolar mode. Methods: The influences of the operational variables (current density (1.77-7.07 mA/cm2) and electrolysis time (10-40 min)) were studied using response surface methodology (RSM) and Minitab-17 statistical program. The agitation speed was taken as 200 rpm. Energy and electrodes consumption had been studi

Sensing insole systems are a promising technology for various applications in healthcare and sports. They can provide valuable information about the foot pressure distribution and gait patterns of different individuals. However, designing and implementing such systems poses several challenges, such as sensor selection, calibration, data processing, and interpretation. This paper proposes a sensing insole system that uses force-sensitive resistors (FSRs) to measure the pressure exerted by the foot on different regions of the insole. This system classifies four types of foot deformities: normal, flat, over-pronation, and excessive supination. The classification stage uses the differential values of pressure points as input for a feedforwar

Objective(s): To determine the quality of life for adults with a chronic obstructive pulmonary disease.
Methodology: A descriptive study was carried out on (80) patients with a chronic obstructive pulmonary disease from
December 2008 through October 2009 with special inclusion criteria (adult paƟents from 18 years and above exclude
the patients who suffer complication related of disease and from psychological problems and other chronic illnesses.
The data were analyzed through the application of descriptive data analysis approach and inferential data approach.
Result: The study indicated that the determination of QoL for COPD depended on the level of effect .The grades
according to R.S are: "high" effect of disease in

The phenomenon of celebration of army leaders in the Abbasid era formed a distinct phenomenon at which the poets stood, and among those leaders was the Arab leader Hamid al-Taie, and the poets who stood on him and his sons Abu Tammam and al-Bohtari recorded in their poems the exploits of that leader, and the exploits of his sons through images that represented sadness, courage In this research, the generosity, and the rhetorical and artistic aspects of those images, have been spotted, balancing the poets.

CNC machines are widely used in production fields since they produce similar parts in a minimum time, at higher speed and with possibly minimum error. A control system is designed, implemented and tested to control the operation of a laboratory CNC milling machine having three axes that are moved by using a stepper motor attached to each axis. The control system includes two parts, hardware part and software part, the hardware part used a PC (works as controller) connected to the CNC machine through its parallel port by using designed interface circuit. The software part includes the algorithms needed to control the CNC. The sample needs to be machined is drawn by using one of the drawing software like AUTOCAD or 3D MAX and is saved in a we

In this article, the nonlinear problem of Jeffery-Hamel flow has been solved analytically and numerically by using reliable iterative and numerical methods. The approximate solutions obtained by using the Daftardar-Jafari method namely (DJM), Temimi-Ansari method namely (TAM) and Banach contraction method namely (BCM). The obtained solutions are discussed numerically, in comparison with other numerical solutions obtained from the fourth order Runge-Kutta (RK4), Euler and previous analytic methods available in literature. In addition, the convergence of the proposed methods is given based on the Banach fixed point theorem. The results reveal that the presented methods are reliable, effective and applicable to solve other nonlinear problems.