This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

Four major factories (Petroleum Refineries Company, Detergents Plant, Thermal Power Plant, and Gaseous Power Plant) are located to the north of Baiji City. They release pollutants in form of gases, liquids and solids; they find their way to the surrounding environment. To assess the environmental pollution of the area, 18 samples of surface soil distributed around the industrial establishments were collected and analyzed to determine the concentration of polycyclic aromatic hydrocarbons (PAH) components which are often targets in the environmental checking. Identification and quantification of the 16 PAHs components was accomplished using High Performance Liquid Chromatography (HPLC) had a model Shimadzu LC-10 AVP. The total concentratio

Electro-chemical Machining is  significant  process to remove metal with using  anodic dissolution. Electro-chemical machining use to removed metal workpiece from (7025) aluminum alloy using Potassium chloride (KCl) solution .The tool used was made from copper. In this present the optimize processes input parameter use are( current, gap and electrolyte concentration) and surface roughness (Ra) as output .The experiments on electro-chemical machining with use current (30, 50, 70)A, gap (1.00, 1.25, 1.50) mm and electrolyte concentration (100, 200, 300) (g/L).  The method (ANOVA) was used to limited the large influence factors affected on surface roughness and found the current was the large influence f

In the current study, new derivatives were synthesized by reaction of N-hydroxyphthalimide with chloro acetyl chloride in the presence of Et3N as a base to form 1,3-dioxoisoindolin-2-yl 2-chloroacetate (B1), which in turn enters several reactions with different amines where it interacts with primary amines to give 1,3-dioxoisoindolin-2-yl acetate derivatives (B2-B4) in basic medium, in the same way it interacts with these amines but with adding KNCS to form thiourea derivatives (B5-B7). It also reacts with diamines to give bis(azanediyl) derivatives (compounds B8-B10). The prepared derivatives were diagnosed using infrared FTIR and 1HNMR,13CNMR for some derivatives. Compounds B4, B5 and B9 were measured as corrosion inhibitors the inhibitio

 An oil spill is a leakage of pipelines, vessels, oil rigs, or tankers that leads to the release of petroleum products into the marine environment or on land that happened naturally or due to human action, which resulted in severe damages and financial loss. Satellite imagery is one of the powerful tools currently utilized for capturing and getting vital information from the Earth's surface. But the complexity and the vast amount of data make it challenging and time-consuming for humans to process. However, with the advancement of deep learning techniques, the processes are now computerized for finding vital information using real-time satellite images. This paper applied three deep-learning algorithms for satellite image classification

Abstract

 The objective of image fusion is to merge multiple sources of images together in such a way that the final representation contains higher amount of useful information than any input one.. In this paper, a weighted average fusion method is proposed. It depends on using weights that are extracted from source images using counterlet transform. The extraction method is done by making the approximated transformed coefficients equal to zero, then taking the inverse counterlet transform to get the details of the images to be fused. The performance of the proposed algorithm has been verified on several grey scale and color test  images, and compared with some present methods.

Abstract :

This present paper sheds the light on dimensions of scheduling the service that includes( the easiness of performing the service, willingness , health factors, psychological sides, family matters ,diminishing the time of waiting that improve  performance of nursing process including ( the willingness of performance, the ability to perform  the performance , opportunity of performance) . There is genuine problem in the Iraqi hospitals  lying into the weakness of nursing staffs , no central decision to define and organize schedules. Thus the researcher has chosen  this problem as to be his  title . The research come a to develop  the nursing service

Abstract

In this work, the plasma parameters (electron temperature (T_e), electron density( n_e), plasma frequency (f_p) and Debye length (λ_D)) have been studied by using the spectrometer that collect the spectrum of Laser produce CdTe_(X):S_(1-X) plasma at X=0.5 with different energies. The results of electron temperature for CdTe range 0.758-0.768 eV also the electron density 3.648 10¹⁸ – 4.560 10¹⁸ cm^-3  have been measured under vacuum reaching 2.5 10^-2 mbar .Optical properties of CdTe:S were determined through the optical transmission method using ultraviolet visible spectrophotometer within the r

The purpose of this study was to isolate and identify additional products produced by direct laser irradiation, as well as to ascertain if laser irradiation may stimulate the synthesis of antibiotic compounds in a local Streptomycetes (Strept). Moreover, we postulate the mechanisms by which lasers function within living bacterial cells and suggest that sequential photochemical reactions may transpire following a designated period of irradiation. Thiophene was found as one of the most significant clinical products with antibacterial and anticancer properties. To accomplish these objectives, we selected two isolates: Streptomyces thinghirensis strain S10 (Strept thin), which inherently synthesizes an antibacterial agent, and Streptomyces lien

The aim of this research is to identify the availability of visual thinking skills in the chemistry textbook scheduled for the third intermediate grade for the academic year (2020-2021) in the Republic of Iraq. The study sample consisted of all (85) images contained in the chemistry course for the third intermediate grade, which are (85) form using the curriculum.  Analytical descriptive A list of visual thinking skills was prepared, and the unit of form was adopted as a unit of analysis and repetition as a unit of counting, and frequencies and percentages were used for statistical treatment, and validity and reliability were calculated.  And using the Holste equation.  The following results were reached: The skill