This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with the number of those companies in Iraq and the amount of their capital, and at the same time motivating and encouraging limited companies that do not have any economic activity to search for alternative opportunities to invest their capital and turn their losses into profits.
Background: The world is in front of two emerging problems being scarceness of virgin re-sources for bioactive materials and the gathering of waste production. Employment of the surplus waste in the mainstream production can resolve these problems. The current study aimed to prepare and characterize a natural composite CaO-SiO2 based bioactive material derived from naturally sustained raw materials. Then deposit this innovative novel bioactive coating composite materials overlying Yttria-stabilized tetragonal zirconia substrate. Mate-rials and method; Hen eggshell-derived calcium carbonate and rice husk-derived silica were extracted from natural resources to prepare the composite coating material. The manufac-tured powder was characterized
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Hybrid architecture of ZnO nanorods/graphene oxide ZnO-NRs@GO synthesized by electrostatic self-assembly methods. The morphological, optical and luminescence characteristics of ZnO-NRs@GO and ZnO-NRs thin films have been described by FESEM, TEM, HRTEM, and AFM, which refers to graphene oxide have been coated ZnO-NRs with five layers. Here we synthesis ZnO-NRs@GO by simple, cheap and environmentally friendly method, which made it favorable for huge -scale preparation in many applications such as photocatalyst. ZnO-NRs@GO was applied as a photocatalyst Rodamin 6 G (R6G) dye from water using 532 nm diode laser-induced photocatalytic process. Overall degradation of R6G/ ZnO-NRs@GO was achieved after 90 minutes of laser irradiation while it ne
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Coagulation is the most important process in drinking water treatment. Alum coagulant increases the aluminum residuals, which have been linked in many studies to Alzheimer's disease. Therefore, it is very important to use it with the very optimal dose. In this paper, four sets of experiments were done to determine the relationship between raw water characteristics: turbidity, pH, alkalinity, temperature, and optimum doses of alum [ .14 O] to form a mathematical equation that could replace the need for jar test experiments. The experiments were performed under different conditions and under different seasonal circumstances. The optimal dose in every set was determined, and used to build a gene expression model (GEP). The models were co
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Abstract
Sovereign wealth funds are an important tool for achieving economic stability and avoiding the local economy from external shocks, including the shocks of international oil prices. The spread of these funds is the result of large current account surpluses in many Asian and oil-exporting economies. These surpluses are due to higher commodity prices Has led to a rapid accumulation of foreign assets in central banks. Many countries with rent economies face the problem of their dependence on non-renewable natural resources, especially the oil countries, including Iraq. Oil revenues are more than 97% of oil exports, so they suffer from structural imbal
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Some responses to ancient grammarians
And contemporary researchers
In monograms
This research aims to determine the importance of the role that agile leadership plays in supporting programs and areas of investment in human capital, as it is the most important type of capital that the organization possesses and achieves returns that are many times the cost it bears, due to its rare and valuable characteristics. Through six behaviours: (humility behaviour, calm behaviour, wisdom behaviour, patience behaviour, objectivity behaviour, trust behaviour). As for investment in human capital, it was measured through its four elements (skills, knowledge, capabilities, experiences). Despite this, the researched organizations suffer from a decrease in awareness of the importance of this type of investment and the role of
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The adsorption process of 5-Fluorouracil (5FU) drugs on Aluminum nitride nanotubes surface (AlNNTs) have been evaluated through density functional theory (DFT). The DFT results show that the interaction of AlNNTs with the F atoms of 5FU drugs is strong due to the fact that the amount of adsorption energy was about − 29.65 kcal.mol−1. Conversely, the interaction of the 5FU through O atoms with the AlNNTs was weaker due to the lower value of adsorption energy. Also, based on the values of Gibbs free energy, the 5FU adsorption on the surfaces of AlNNTs was spontaneous. In addition, based on natural bond orbital (NBO) analysis, the direction of charge transfer was from fluorine’s σ orbitals of the drug to nitrogen’s and aluminum’s n*
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:الملخص/كلية التربية هدف البحث الكشف عن التدريس الفاعل لأساتذة الكيمياء( . /ابن الهيثم، من وجهة نظر الطلبة وتكونت عينة البحث من للعلوم الصرفة80)طالبا( من طلبة قسم الكيمياء وللصفوف الأربعة في القسم، وتم تقويم50)أستاذا جامعيامن أساتذة القسم، واستخدم المنهج الوصفي في تحليل بيانات هذا البحث، وكذلك(علي الأزيرجاوي، استخدم مقياس التدريس الفاعل الذي أعده2010)بعد التحقق منصدقه وثباته، وقد أظهرت نتائج البحث أن متوسط درجا
... Show MoreThe research aims to build an educational program - learning, according to the concepts of renewable energy and nanotechnology And knowledge of its impact on the technological enlightenment when the third phase students in the Department of Chemistry, and to verify the goal and put the researcher null hypothesis the following: No Statistically significant difference at the level (0.05) between the average scores of the experimental group students who are studying material nanotechnology and renewable energy program Altalima- learning and the average score for the control group of students who are studying the same article the usual way in technological enlightenment. The search was limited to the third row in the Department of Chemistry,
... Show MoreGeography of industry has been considered a branch of important economic geographical branches. This importance has been regarded as a reflection on the industrial sector contribution in economies of any state since they contribute into the total national product ; it also assimilates a huge number of labor hands . The industry of grains grinding has been considered as one of the main food industries having a main role in satisfying the need of the population from the foods. The industry is continued to use the food as daily meal . Here, it should predict the population in Baghdad and for every district until the end of 2025 and knowing either these grains grinders are able to meet and satisfy the needs of populations of flours, making s
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