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 reached a number of important results, that tax exemptions have an active role in reducing the tax evasion phenomenon, as well as that tax exemptions lead to the achievement of tax justice among taxpayers by taking into account their personal and family circumstances.
Background: Calcaneus is a spongy cancellous bone with rich blood supply , its fracture heals more rapidly providing no occurrence of infection and soft tissue injury around ,no gross malposition of fragments. The associated pain leads to a major impairment in life quality. The aim of treatment for calcaneal fractures is the decrease of pain and rebuilding of walking ability for patients with normal foot shape and the ability to wear normal foot wear. To reduce complications, a minimally invasive technique for the treatment of displaced intra-articular fractures of the calcaneus was preferred to use.
The purpose of this study was to determine whether the closed reduction and percutaneous K. wire fixation of displ
... Show MoreIn this paper, we calculate and measure the SNR theoretically and experimental for digital full duplex optical communication systems for different ranges in free space, the system consists of transmitter and receiver in each side. The semiconductor laser (pointer) was used as a carrier wave in free space with the specification is 5mW power and 650nm wavelength. The type of optical detector was used a PIN with area 1mm2 and responsively 0.4A/W for this wavelength. The results show a high quality optical communication system for different range from (300-1300)m with different bit rat (60-140)kbit/sec is achieved with best values of the signal to noise ratio (SNR).
The present study aims to get experimentally a deeper understanding of the efficiency of carbon fiber-reinforced polymer (CFRP) sheets applied to improve the torsional behavior of L-shaped reinforced concrete spandrel beams in which their ledges were loaded in two stages under monotonic loading. An experimental program was conducted on spandrel beams considering different key parameters including the cross-sectional aspect ratio (
In this work, Co-Y-oxide Nano Structure is successfully synthesized via hydrothermal method. The XRD analysis, SEM analysis, optical, electrical and photo sensing properties have been investigated for Co3O4 and Co-Y-oxide thin films. The X-ray diffraction (XRD) analysis reveals that all films are polycrystalline in nature, having cubic structure. The SEM images of thin films clearly indicates that Co3O4 possesses nanosphere like structure and flower like for Co-Y-oxide. The optical properties show that the optical energy gap follows allowed direct electronic transition calculated using Tauc equation and it increases for Co-Y-oxide. The photo sensing properties of thin films are investigated as a function of time at different wavelengths to
... Show MoreThe following dilution 5×10-1, 10-1, 10?2 , 10-3 gm/L for the indigenous isolate of Bacillus thuringiensis bacteria and the commercially isalate were used for experiments against the different stages of fig moth of E.cautella which exposed by filter paper method. The results showed that mortality of larval stages was increased with the increasing concentration of the biocide, in addition to increase in the mortality of the larval stages reached to the highest percentage in the third days of treatment of the larval stage in comparison with the first and second days of exposure. The results also showed that the sensitivity of larval stages was increased in first and second instars while reduced in the last instars .The high percentage
... Show MoreThe use of biopolymer material Chitosan impregnated granular activated carbon CHGAC as adsorbent in the removal of lead ions pb.2+ from aqueous solution was studied using batch adsorption mode. The prepared CHGAC was characterized by Scanning Electronic Microscopy (SEM) and atomic-absorption pectrophotometer. The adsorption of lead ions onto Chitosan-impregnated granular activated carbon was examined as a function of adsorbent weight, pH and
contact time in Batch system. Langmuir and Freundlich models were employed to analyze the resulting experimental data demonstrated that better fitted by Langmuir isotherm model than Freundlich model, with good correlation coefficient. The maximum adsorption capacity calculated f
In this paper, a least squares group finite element method for solving coupled Burgers' problem in 2-D is presented. A fully discrete formulation of least squares finite element method is analyzed, the backward-Euler scheme for the time variable is considered, the discretization with respect to space variable is applied as biquadratic quadrangular elements with nine nodes for each element. The continuity, ellipticity, stability condition and error estimate of least squares group finite element method are proved. The theoretical results show that the error estimate of this method is . The numerical results are compared with the exact solution and other available literature when the convection-dominated case to illustrate the effic
... Show MoreBackground: The use of osseointegrated fixtures in dentistry has been demonstrated both histologically and clinically to be beneficial in providing long term oral rehabilitation in completely edentulous individual. Most patients suffer from denture instability; particularly with mandibular prosthesis, the use of dental implant will be benefit significantly from even a slight increase in retention. The concept of implanting two to four fixtures in a bony ridge to retain a complete denture prosthesis appealing therefore, as retention, stability and acceptable economic compromise to the expanse incurred with the multiple fixture supported fixed prosthesis. Materials and methods in this study the sample were eight patients selected from a hosp
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