The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of the data, and in the light of the analyzes and results achieved, the researcher concluded that the application of this mechanism for progressive tax rates led to an increase in the rate of tax revenue, in contrast to what has been implemented with regard to the fixed tax rate, and this is not what was claimed as a tax reform strategy, but rather It was a foreign investment entry strategy. The research based its most important recommendations on reconsidering the corporate tax rate and raising the tax rate in proportion to the increase in tax revenues
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Oily carwash wastewater is a high organic and chemical wastewater. This paper targeted to investigate a treatment to decrease the water consumption and contaminants in car-washing stations. Electrocoagulation combined with ultrasonic energy (Sono-Electrocoagulation) was suggested so that the carwash wastewater is treated to be reused. The effect of both the voltage and time of treatment on the removal of COD, turbidity, conductivity, and total dissolved solids (TDS) were studied at constant initial pH 7 and electrode distance 2 cm. The results showed the best results of removal COD, turbidity, TDS, and reduce electrical conductivity is when the voltage was 30 V and a treatment time of 90 minutes.
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Some new 2,5-disubsituted-1,3,4-oxadiazole derivatives with azo group were synthesized by known reactions sequence . The structure of the synthesized compounds were confirmed by physical and spectral means .
I've made extensive studies on the distribution of the electric field stable heterogeneous within intensive that contain metal rings with slope diagonal positive to a site halfway to be in its maximum value, followed by decline negative and equally to the other end of the concentrated distributed by electric stable thanking sequentially and have focused empirical studies in the pastthe molecules that you focused Pantqaúha during passage
Water absorbent polymers (WAP) are new component in producing building materials. They provide internal curing which reduces autogenous cracking, eliminates autogenous shrinkage, mortar strength increased, enhance early age strength to withstand strain, improve the durability, introduce higher early age compressive strength, have higher performance and reduce the effect of insufficient external curing. This research used different percent of polymer balls to choose the percent that provides good development in compressive strength with time for both water and air curing. The water absorption polymer balls in this research have the ability to absorb water and after usage in concrete they spill out the water (internal curing) and shri
... Show MorePPSU hollow fiber nanofiltration membranes are prepared by applying two concentrations and various extrusion pressures according to the phase inversion method. Cross-sectional area and outer structures were characterized by using scanning electron microscope (SEM) and atomic force microscopy (AFM). In additional to the pore size distribution, either the mean roughness or the mean pore size of the PPSU hollow fiber surfaces was evaluated by AFM. It was found that the morphology of the PPSU fibers had both sponge-like and finger-like structures through different extrusion pressures and PPSU concentrations. The mean pore size and mean roughness for inner and outer surfaces were seen to be decreased with the increase of extrusion pressure at
... Show MoreIn this work, the antibacterial effectiveness of face masks made from polypropylene, against Candida albicans and Pseudomonas aeruginosa pathogenic was improved by soaking in gold nanoparticles suspension prepared by a one-step precipitation method. The fabricated nanoparticles at different concentrations were characterized by UV-visible absorption and showed a broad surface Plasmon band at around 520 nm. The FE-SEM images showed the polypropylene fibres highly attached with the spherical AuNPs of diameters around 25 nm over the surfaces of the soaked fibres. The Fourier Transform Infrared Spectroscopy (FTIR) of pure and treated face masks in AuNPs conform to the characteristics bands for the polypropylene bands. There are some differences
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The use of essential services in modern constructions, such pipes, and ducts, became important, placing these pipes and ducts underneath the soffit of the beam. They made a ceiling sandwich, and that causes to reduce the height of the floor, so the presence of the opening in the beam saves the height of the floor. In this paper, the investigation of the beam response of reinforced concrete simply supported rectangle beams with square web openings is presented, including a number of the web openings (two, four, and eight), in addition to its use in strengthening the member at the openings (when the beam is planned before casting, internal deformation steel bar is used, and in case of the opening is existing in the b
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In this article, performing and deriving te probability density function for Rayleigh distribution is done by using ordinary least squares estimator method and Rank set estimator method. Then creating interval for scale parameter of Rayleigh distribution. Anew method using is used for fuzzy scale parameter. After that creating the survival and hazard functions for two ranking functions are conducted to show which one is beast.
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