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
In the present work advanced oxidation process, photo-Fenton (UV/H2O2/Fe+2) system, for the treatment of wastewater contaminated with oil was investigated. The reaction was influenced by the input concentration of hydrogen peroxide H2O2, the initial amount of the iron catalyst Fe+2, pH, temperature and the concentration of oil in the wastewater. The removal efficiency for the system UV/ H2O2/Fe+2 at the optimal conditions and dosage (H2O2 = 400mg/L, Fe+2 = 40mg/L, pH=3, temperature =30o C) for 1000mg/L load was found to be 72%.
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Objective(s): The study aims to assess the early detection of early detection of first degree relatives to type-II
diabetes mellitus throughout the diagnostic tests of Glycated Hemoglobin A1C. (HgbA1C), Oral Glucose Tolerance
Test (OGTT) and to find out the relationship between demographic data and early detection of first degree
relatives to type-II diabetes mellitus.
Methodology: A purposive "non-probability" sample of (200) subjects first degree relatives to type-II diabetes
mellitus was selected from National Center for Diabetes Mellitus/Al-Mustansria University and Specialist Center
for Diabetes Mellitus and Endocrine Diseases/Al-kindy. These related persons have presented the age of (40-70)
years old. A questio
There are still areas around the world suffer from severe shortage of freshwater supplies. Desalination technologies are not widely used due to their high energy usage, cost, and environmental damaging effects. In this study, a mathematical model of single-bed adsorption desalination system using silica gel-water as working pair is developed and validated via earlier experiments. A very good match between the model predictions and the experimental results is recorded. The objective is to reveal the factors affecting the productivity of fresh water and cooling effect in the solar adsorption system. The proposed model is setup for solving within the commercially-available software (Engineering Equation Solver). It is implemented to so
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This paper is devoted to investigate the effect of burning by fire flame on the behavior and load carrying capacity of rectangular reinforced concrete rigid beams. Reduced scale beam models (which are believed to resemble as much as possible field conditions) were suggested. Five end restrained beam specimens were cast and tested. The specimens were subjected to fire flame temperatures ranging from (25-750) ºC at age of 60 days, two temperature levels of 400ºC and 750ºC were chosen with exposure duration of 1.5 hour. The cast rectangular reinforced concretebeam (2250×375×375 mm) (length× width× height respectively) were subjected to fire. Results indicate remarkable reduction in the ultrasonic pulse velocity and rebound number of
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The world's population growth and the increasing demand for new infrastructure facilities and buildings , present us with the vision of a higher resources consumption, specially in the form of more durable concrete such as High Performance Concrete (HPC) . Moreover , the growth of the world pollution by plastic waste has been tremendous. The aim of this research is to investigate the change in mechanical properties of HPC with added waste plastics in concrete. For this purpose 2.5%, 5% and 7.5% in volume of natural fine aggregate in the HPC mixes were replaced by an equal volume of Polyethylene Terephthalate (PET) waste , got by shredded PET bottles. The mechanical propert
... Show MoreThe removal of boron from aqueous solution was carried out by electrocoagulation (EC) using magnesium electrodes as anode and stainless steel electrodes as cathode. Several operating parameters on the removal efficiency of boron were investigated, such as initial pH, current density, initial boron ion concentration, NaCl concentration, spacing between electrodes, electrode material, and presence of carbonate concentration. The optimum removal efficiency of 91. 5 % was achieved at a current density of 3 mA/cm² and pH = 7 using (Mg/St. St. ) electrodes, within 45 min of operating time. The concentration of NaCl was o. 1 g/l with a 0.5cm spacing between the electrodes. First and second order rate equation were applied to study adsorp
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This study focused on treating wastewater to remove phosphorus by adsorption onto naturaland local materials. Burned kaolin, porcelinite, bauxite and limestone were selected to be testedas adsorption materials.The adsorption isotherms were evaluated by batch experiments, studyingthe effects of pH, temperature and initial phosphorus concentration. The results showed that at pH6, temperature 20°C and 300 mg/l initial phosphorus concentration; the sorption capacity was0.61, 9, 10 and 13 mg/g at 10 h contact time, for burned kaolin, porcelanite, limestone and bauxiterespectively. As the pH increased from 2 to 10 the removal efficiency for the materials differs inbehaviour. The removal efficiency increased from 40 to 90 % for limestone, and dec
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Graphic design constitutes the human necessity for the design action, so there is no design achievement that is not considered in its founding project and its final realization as a response to a specific necessity. As a result of knowledge, which is the product of experience and is the result of applied science, design is based on observation, study and development, leading to the main goal, which is the utilitarian and aesthetic function that is put into the final consideration of design, and drug packaging design has an important role in all marketing fields, as companies compete with each other to attract the largest number Possible from consumers in a way that guarantees them material profit, and in order to achieve this, it always
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The Wheat husk is one of the common wastes abundantly available in the Middle East countries especially in Iraq. The present study aimed to evaluate the Wheat husk as low cost material, eco-friendly adsorbents for the removal of the carcinogenic dye (Congo red dye) from wastewater by investigate the effect of, at different conditions such as, pH(3-10), amount of adsorbents (1-2.3gm/L),and particle size (125-1000) μm, initial Congo red dye concentration(10, 25 , 50 and 75mg/l) by batch experiments. The results showed that the removal percentage of dye increased with increasing adsorbent dosage, and decreasing particle size. The maximum removal and uptake reached (91%) , 21.5mg/g, respectively for 25 initial concent
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