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

Joints are among the most widespread geologic structures as they are found in most each exposure of rock. They differ greatly in appearance, dimensions, and arrangement, besides they occur in quite different tectonic environments. This study is important because joints provide evidence on what kind of stress produced them (history of deformation) and also because they change the characteristics of the rocks in which they occur. The Measured data of joints from the studied area which are located in the high folded zone – Northeast of Iraq, were classified according to their relationship with the tectonic axes by projecting them stereographically using Schmidt net in GEOrient ver.9.5.0 software. The joint systems revealed the orientation of

Removal of solar brown and direct black dyes by coagulation with two aluminum based
coagulants was conducted. The main objective is to examine the efficiency of these
coagulants in the treatment of dye polluted water discharged from Al-Kadhymia Textile
Company (Baghdad-Iraq). The performance of these coagulants was investigated through
jar test by comparing dye percent removal at different wastewater pH, coagulant dose,
and initial dye concentration. Results show that alum works better than PAC under acidic
media (5-6) and PAC works better under basic media (7-8) in the removal of both solar
brown and direct black dyes. Higher doses of PAC were required to achieve the
maximum removal efficiency under optimum pH co

This study aimed to obtain a local isolation of Aspergillus niger and then studied its ability to produce citric acid from raw materials available locally using solid state fermentation. Six local isolates were collected from different sources including some samples of the damaged fruits such as grapefruit, oranges and sindi. Wheat bran was used as a raw material or as culture medium for the production of citric acid from the collected isolates. The conditions for citric acid production were determined by humidity percentage of 1: 1 (water: culture medium), temperature of 28 C, pH 4 and inoculum dose with 5× 106 spore/ml and for 3 days of incubation. The orange was the best model for citric acid production with a concentration of 12.8 mg/m

The invention relates to a coordinate measuring machine (CMM) for determining a measuring position of a probe. The AACMM isdepends on the robotkinematics (forward and reverse) in their measurementprinciple, i.e., using the AACMM links and joint angles todetermine the exact workspace or part coordinates. Hence, themeasurements are obtained using an AACMM will be extremely accurate and precise since that ismerely dependent on rigid structural parameters and the only source of measurement error is due to human operators. In this paper, a new AACMM design was proposed. The new AACMM design addresses common issues such as solving the complex kinematics, overcoming the workspace limitation, avoiding singularity, and eliminating the effects of

One-third of the total waste generated in the world is construction and demolition waste. Reducing the life cycle of building materials includes increasing their recycling and reuse by using recycled aggregates. By preventing, the need to open new aggregate quarries and reducing the amount of construction waste dumped into landfills, the use of recycled concrete aggregate in drum compacted concrete protects the environment. Four samples of PRCC were prepared for testing (compressive strength, tensile strength, flexural strength, density, water absorption, porosity) as the reference mix and (10, 15, and 20%) of fine recycled concrete aggregate as a partial replacement for fine natural aggregate by volume. The mix is designed according to

Porosity plays an essential role in petroleum engineering. It controls fluid storage in aquifers, connectivity of the pore structure control fluid flow through reservoir formations. To quantify the relationships between porosity, storage, transport and rock properties, however, the pore structure must be measured and quantitatively described. Porosity estimation of digital image utilizing image processing essential for the reservoir rock analysis since the sample 2D porosity briefly described. The regular procedure utilizes the binarization process, which uses the pixel value threshold to convert the color and grayscale images to binary images. The idea is to accommodate the blue regions entirely with pores and transform it to white in r

Simulation of direct current (DC) discharge plasma using
COMSOL Multiphysics software were used to study the uniformity
of deposition on anode from DC discharge sputtering using ring and
disc cathodes, then applied it experimentally to make comparison
between film thickness distribution with simulation results. Both
simulation and experimental results shows that the deposition using
copper ring cathode is more uniformity than disc cathode