The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

The present study aimed to investigate the effects of level pH and the growth phases of Coelastrella saipanensis on Chlorophyll a,b, total, and Carotene. The algae were cultured in BG11 media and grown at different pH levels. We measured chlorophyll a, b, total chlorophyll, growth phases, and carotene concentrations. The results showed that at pH 8.5, the measurements of photosynthetic pigments-chlorophyll a, Chlorophyll b, and the total chlorophyll (0.183, 0.268, and 0.433 mg L-1, respectively). The highest values of chlorophyll a (0.185 mg L-1), and b (0.339 mg L-1), and the total chlorophyll (0.492 mg L-1) were recorded in the stationary phase. In addition, the study found that at pH 8.5 and the beginning of the stationary phase,

CdS and CdS:Sn thin films were successfully deposited on glass
substrates by spray pyrolysis method. The films were grown at
substrate temperatures 300 C°. The effects of Sn concentration on the
structural and optical properties were studied.
The XRD profiles showed that the films are polycrystalline with
hexagonal structure grown preferentially along the (002) axis. The
optical studies exhibit direct allowed transition. Energy band gap
vary from 3.2 to 2.7 eV.

Cadmium oxide thin films were prepared by D.C magnetron plasma sputtering using different voltages (700, 800, 900, 1000, 1100 and 1200) Volt. The Cadmium oxide structural properties using XRD analysis for just a voltage of 1200 volt at room temperature after annealing in different temperatures (523 and 623) K were studied .The results show that the films prepared at room temperature have some peaks belong to cadmium element along the directions (002), (100), (102) and (103) while the other peaks along the directions of (111), (200) and (222) belong to cadmium oxide. Annealed samples display only cadmium oxide peaks. Also, the spectroscopic properties of plasma diagnostic for CdO thin films were determined and the results show that the el

The gas sensing properties of Co₃O₄ and Co₃O₄:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co₃O₄ and Co₃O₄:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co₃O₄:10%Y. The SEM analysis of thin films obviously indicates that Co₃O₄ possesses a nanosphere-like structure and a flower-like structure for Co₃O₄:Y.

The sen

A nanocrystalline thin films of PbS with different thickness (400, 600)nm have been prepared successfully by chemical bath deposition technique on glass and Si substrates. The structure and morphology of these films were studied by X-ray diffraction and atomic force microscope. It shows that the structure is polycrystalline and the average crystallite size has been measured. The electrical properties of these films have been studied, it was observed that D.C conductivity at room temperature increases with the increase of thickness, From Hall measurements the conductivity for all samples of PbS films is p-type. Carrier's concentration, mobility and drift velocity increases with increasing of thickness. Also p-PbS/n-Si heterojunction has been

Thin filis have been prepared from the tin disulphide (SnS2 ), the pure and the doped with copper (SnS2:Cu) with a percentages (1,2,3,4)% by using ahemical spray pyrolysis techniqee on substrate of glass heated up to(603K)and sith thicknesses (0.7±0.02)?m ,after that the films were treated thermally with a low pressure (10-3mb) and at a temperature of (473K) for one hour. The influence of both doping with copper and the thermal treatment on some of the physical characteristics of the prepared films(structural and optical) was studied. The X-ray analysis showed that the prepared films were polycrystalline Hexagonal type. The optical study that included the absorptance and transmitance spectra in the weavelength range (300-900)nm

The research tacklets the role of risks arising from the excessive use of derivative contracts for trading in financial crises, including the recent global financial crisis in (2008) which is known the mortgage crisis.

   In order to prove the hypothesis of the research, the risk index of derivative contracts has been chosed as expressed in the measure of (value at risk) to be the main field for testing the hypothesis of research. The duration of the contract  has been also chased  for (15) years between the years (2001- 2015), the period preceding the global financial crisis, while the second represents the period of time that followed. The research reached a number of conclusions, bu

The purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017.  The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem

 This research was to determine the effect of rare earth metal (REM) on the as-cast microstructure of Mg-4Al alloy. The rare earth metal used here is Lanthanum to produce Mg-4Al-1.5La alloy. The microstructure was characterized by optical microscopy. The phases of this alloy were identified by X-ray diffraction. The microstructure of Mg-4Al consists of α-Mg and grain boundaries with precipitated phase particles. With the addition of Lanthanum, three distinct phases were identified in the X-ray diffraction patterns of the as cast Mg-4Al-1.5La:  Mg, Al₁₁La₃, Al₄La. The Mg₁₇Al₁₂ phase was not detected. The addition of Lanthanium increases the hardness and dec