The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).The research found several of most important conclusions (doublerole of tax policy in achieving economic development in the duration ofresearch, the percentage of tax revenues to GDP (1.18%)).One of the most important recommendations were (focus on aspectsthat will achieve economic development planning and policy-making tax inorder to activate the role of fiscal policy in economic development).
The purpose of this research is to test the ability of the true strength index To time and manage trading in the financial market to select the best stocks and achieve a higher return than the Simple buy and hold strategy. And To achieve the objectives of the research, it relied on the main hypothesis, which is By using the True Strength Index to manage trading decisions buying and selling, can be achieved higher returns than the buy and hold strategy . The research community has been identified with all stocks listed on the Iraq Stock Exchange. Implementing the financial research tests requires selecting a sample from the research community that fulfills the test requirements according to a number of conditions So (38) companies we
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A modified chemical method was used to prepare titanium dioxide nanoparticles (TiO2 NPs), which were diagnosed by several techniques: X-ray diffraction, Fourier transform infrared, field emission scaning electron microscopy, energy disperse X-ray, and UV-visible spectroscopy, which proved the success of the preparation process at the nanoscale level. Where the titanium oxide particles have an average particle size equal to 6.8 nm, titanium dioxide particles were used in the process of adsorption of Congo red dye from its aqueous solutions using a batch system. The titanium oxide particles gave an adsorption efficiency of Congo red dye up to more than 79 %. The experimental data of the adsorption process were analyzed with kinetic models and
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A batch adsorption system was applied to study the adsorption of methylene blue from aqueous solution by Iraqi bentonite and treated bentonite with different amount of zinc oxide (ZnO). The adsorption capacities of methylene blue onto bentonite were evaluated. The equilibrium between liquid and solid phase was described by Langmuir model better than the Freundlich model. Langmuir and Freundlich constants have been determined. The separation factor or equilibrium parameter, RL which is used to predict if an adsorption system is favourable or unfavourable was calculated for all cases.
This paper proposes a neuro-fuzzy system to model β-glucosidase activity based on the reaction’s pH level and temperature. The developed fuzzy inference system includes two input variables (pH level and temperature) and one output (enzyme activity). The multi-input fuzzy inference system was developed in two stages: first, developing a single input-single output fuzzy inference system for each input variable (pH, temperature) separately, using the robust adaptive network-based fuzzy inference system (ANFIS) approach. The neural network learning techniques were used to tune the membership functions based on previously published experimental data for β-glucosidase. Second, each input’s optimized membership functions from the ANF
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The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut
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The study showed a significant rise in the proportion of the labor force in agriculture
activity among the detailed economic activities in 1997 with a rate (%28.9), and then
decreased to (%18.8) in 2011, and this belong to the deterioration of agriculture and the
transition to the other economic activities.
2- The highest percentage of male's participation in year 1997 obtained by the activity (A),
which is represented by agriculture , where was (%30.0) while the highest percentage of
female's participation has been brought by the activity (M) which is represented education
with a rate (% 47.9). while in 2011 that the highest proportion of males' concentration
obtained by the activity (L) with a rate (%23.1) while
The research has arrived to the following results:
1. There were critical views that accompanied the beginnings of (Muwashah). These
views were derived from literary criticism that handled the ancient Arabic poetry, especially
its kinds that were concerned with artificiality in addition to the views based on rivalry
among makers of (Muwashah) in front of the audience so as to judje who is the best
according to artistic response.
2. There existed new critical views, their originality was shown through the new critical
theories that appeared especially those concerned with receiving the text and reading theory.
3. The Muwashah was one of the most important poetic arts that reproduced previous
text, not in the tra