The importance of the current study lies in the importance of the Tax policy that being considered one of the most important tools working on fulfilling the social, financial and economic goals and improving the investment environment in the country to become having the ability to activate the national economy. The current study has referred that ( Has the tax planning practiced by the Iraqi contribution companies led to increase the far-term tax outcome through getting benefit of the monetary funds and expansion in the economic activities or establishing new economic structures and consequently led to increase the tax? The hypothesis of the current study has indicated that the tax planning practiced by the Iraqi contribution contribute into encouraging the investment and new projects . The research aims toexplain the concept of the tax planning and its strategicimportance, and to what extent it depicts policies of expansion in investment. The research has concluded set of conclusions , most importantly, the Iraqi companies have agreed that the tax availability that could be obtained through the tax planning has been considered a factor for attracting the investment through paying attention to the nature of the monetary availabilities. As a result, the investment is considered as a main factor in defying the state's economic center in the short-term an the main reason of the economic growth lies in creating jobs opportunities and production increase , technology development and exports expansion . Along withthe currencies ' entry. Thus, all these factors reflect positively on the companies ' contribution into the economy growth and taxplanning increase. Most important recommendations lie in the contribution of Iraqi companies to pay attention on the tax planning for reducing the tax regulations based on laws and achieving more profits and monetary availability to be used in fields of expansion and to open specialized companies or branches in and outside the country as to secure its work continuation and competition.
Dielectric barrier discharges (DBD) can be described as the presence of contact with the discharge of one or more insulating layers located between two cylindrical or flat electrodes connected to an AC/pulse dc power supply. In this work, the properties of the plasma generated by dielectric barrier discharge (DBD) system without and with a glass insulator were studied. The plasma was generated at a constant voltage of 4 kV and fixed distance between the electrodes of 5 mm, and with a variable flow rate of argon gas (0.5, 1, 1.5, 2 and 2.5) L/min. The emission spectra of the DBD plasmas at different flow rates of argon gas have been recorded. Boltzmann plot method was used to calculate the plasma electron temperature (Te), and Stark broadeni
... Show MoreThe issue of penalized regression model has received considerable critical attention to variable selection. It plays an essential role in dealing with high dimensional data. Arctangent denoted by the Atan penalty has been used in both estimation and variable selection as an efficient method recently. However, the Atan penalty is very sensitive to outliers in response to variables or heavy-tailed error distribution. While the least absolute deviation is a good method to get robustness in regression estimation. The specific objective of this research is to propose a robust Atan estimator from combining these two ideas at once. Simulation experiments and real data applications show that the p
... Show MoreOccurrence the heavy metals in water is one of the most important concerns. may cause savior health problems. In this work we made an attempt to know the quantity of six heavy metals in groundwater in different locations of Baghdad city. Examinations were made on groundwater of the review region to assess the heavy metals. Groundwater samples were gathered and analyzed utilizing Atomic Absorption Spectrophotometer for their Manganese, Iron, Zinc, Cadmium, Copper and Lead content and their levels compared with World Health Organization (WHO) specified maximum contaminant level. In order to accomplish this, water samples were obtained from 10 randomly selected wells in the region, in February and August, 2016. The study showed that the ground
... Show MoreIn this paper, a new analytical method is introduced to find the general solution of linear partial differential equations. In this method, each Laplace transform (LT) and Sumudu transform (ST) is used independently along with canonical coordinates. The strength of this method is that it is easy to implement and does not require initial conditions.
Co-crystals are new solid forms of drugs that could resolve more than one problem associated with drugs formulations like solubility, stability, bioavailability, mechanical and tableting properties. A preliminary theoretical study for estimating the possible bonding between the co-crystal components (paracetamol and naproxen) was performed using the ChemOffice program. The results revealed a high possibility for bonding between paracetamol and naproxen and indicated the ability of molecular mechanics study to predict the co-crystal design.
In this work, four different methods were used for the preparation of three different ratios 1:1, 2:1, and 1:2 of paracetamol:naproxen co-crystals. The four
... Show MorePolyacrylonitrile nanofiber (PANFS), a well-known polymers, has been extensively employed in the manufacturing of carbon nanofibers (CNFS), which have recently gained substantial attention due to their excellent features, such as spinnability, environmental friendliness, and commercial feasibility. Because of their high carbon yield and versatility in tailoring the final CNFS structure, In addition to the simple formation of ladder structures through nitrile polymerization to yield stable products, CNFS and PAN have been the focus of extensive research as potential production precursors. For instance, the development of biomedical and high-performance composites has now become achievable. PAN homopolymer or PAN-based precursor copol
... Show MoreReconstruction of female identity is one of the important issues in modern times. The majority of the females who descent from the countries of the third world confront lots of problems because of their race and gender. Black females or colored skin females because of the oppression of the white society upon them, try hard to cope with society in order to get some relief and feel that they are part of this cruel white society. One of the solutions for these black females is to reconstruct their identity by mimicry to the English beauty standards. Zadie Smith is a postcolonial author. She deals with third- world women and how they are treated in a minority and in a racist way. She strives to empower the subaltern black females who ha
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