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Study of the impact of foreign direct investment in the Iraqi tax system using the factorial analysis: (principal components)
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The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implications for the  Iraqi tax system, based on the statistical tool, To explain the factors of foreign direct investment in the Iraqi tax system, as well as the use of the questionnaire as a tool to collect data, for the purpose of standing on the views and proposals of specialists working in the field of taxation and investment. The research reached conclusions, the most important of which is related to the procedures resulting from the tax reform, which can be adapted to the Iraqi tax system and in the line with the trends seeking to attract and activate the role of foreign direct investment in the Iraqi economy.The research recommended directing part of the inflows of investmentinto Iraq towards the untapped natural resources through multi-national companies because of its enormous material, human and technical potential, and directing part of these resources in the important infrastructure sectors that contribute to creating an attractive investment environment foreign investment. And improving the standard of living of individuals. 

 

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Publication Date
Wed Jan 01 2025
Journal Name
Medical Journal Of Babylon
Optimum Conditions for Pyomelanin Production and Characterization from Local Isolates of Pseudomonas aeruginosa
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Nowadays, there is increased interest in the biosynthesis of microbial melanin related to their numerous biological functions and applications in many fields, especially in medical fields, including immune-modulating, antimicrobial antibiotic, antiviral antivenin, anticancer, antitumor activity, and anti-biofilm activity. Pyomelanin is a hydrophobic macromolecule that is typically dark brown or black in color, formed by the oxidative polymerization of phenolic or indolic compounds. Pyomelanin is reported to be safe for consumption, thus providing a crucial strategy for biocontrol of biofilm. Furthermore, natural pyomelanin is known as a potent antioxidant, photoprotective, and free radical scavenging. Objective: This study focuses on the

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Publication Date
Tue Feb 24 2015
Journal Name
Robotica
Multi-level control of zero-moment point-based humanoid biped robots: a review
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SUMMARY<p>Researchers dream of developing autonomous humanoid robots which behave/walk like a human being. Biped robots, although complex, have the greatest potential for use in human-centred environments such as the home or office. Studying biped robots is also important for understanding human locomotion and improving control strategies for prosthetic and orthotic limbs. Control systems of humans walking in cluttered environments are complex, however, and may involve multiple local controllers and commands from the cerebellum. Although biped robots have been of interest over the last four decades, no unified stability/balance criterion adopted for stabilization of miscellaneous walking/running modes of biped </p> ... Show More
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Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Efficiency Prediction and Performance Characterization of Photovoltaic Solar Panel at Baghdad Climate Conditions
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The performance of a solar cell under sun radiation is necessary to describe the electrical parameters of the cell. The Prova 200 solar panel analyzer is used for the professional testing of four solar cells at Baghdad climate conditions. Voltage -current characteristics of different area solar cells operated under solar irradiation for testing their quality and determining the optimal operational parameters for maximum electrical output were obtained. A correlation is developed between solar cell efficiency h and the corresponding solar cell parameters; solar irradiance G, maximum power Pmax, and production date P. The average absolute error of the proposed correlation is 5.5% for 40 data points. The results also show th

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Publication Date
Mon Feb 27 2023
Journal Name
Drug Development &amp; Registration
Cytotoxic Effect of 6-Ethyl-Chenodeoxycholic Acid and Cabazitaxel on PC-3 Cells
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Introduction. Chemotherapy with Cabazitaxel (CBZ) is a typical first-line treatment option for naïive castration-resistant prostate cancer resistant to docetaxel. On the other hand, Cabazitaxel's therapeutic success is constrained by chemoresistance and side effects.

Aim. To assess whether 6 alpha-ethylchenodeoxycholic acid (6-ECDCA), a selective agonist for bile acid receptors will enhance the efficacy of CBZ in androgen-independent prostate cancer cells.

Materials and methods. The 3-(4,5-Dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT) viability assay was used to assess the cytotoxicity of 6-ECDCA and CBZ medicines or t

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Publication Date
Tue Nov 01 2016
Journal Name
Renewable Energy
Biodiesel production by esterification of oleic acid over zeolite Y prepared from kaolin
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Publication Date
Wed Oct 27 2021
Journal Name
Molecules
An Insight into Geometries and Catalytic Applications of CeO2 from a DFT Outlook
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Rare earth metal oxides (REMOs) have gained considerable attention in recent years owing to their distinctive properties and potential applications in electronic devices and catalysts. Particularly, cerium dioxide (CeO2), also known as ceria, has emerged as an interesting material in a wide variety of industrial, technological, and medical applications. Ceria can be synthesized with various morphologies, including rods, cubes, wires, tubes, and spheres. This comprehensive review offers valuable perceptions into the crystal structure, fundamental properties, and reaction mechanisms that govern the well-established surface-assisted reactions over ceria. The activity, selectivity, and stability of ceria, either as a stand-alone catalyst or as

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Publication Date
Sun Apr 12 2026
Journal Name
Waste And Biomass Valorization
Treatment of Recycled Concrete Aggregate with Sugarcane Molasses to Produce Durable Asphalt Mixtures
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The incorporation of recycled concrete aggregate (RCA) into asphalt concrete supports circular economy goals by reducing reliance on virgin materials and minimizing construction waste. However, RCA’s inherent limitations, such as high porosity, microcracking, and poor interfacial bonding, compromise the structural integrity and durability of asphalt mixtures. This study introduces sugarcane molasses (SCM), a naturally derived, carbohydrate-rich byproduct of sugarcane refining, as a novel and eco-friendly surface treatment for RCA aimed at enhancing its compatibility with asphalt binders. SCM was applied at 5-6% by weight of RCA replacing coarse aggregate at varying levels (0-100%) to assess its effect on asphalt mixture performance. A com

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Publication Date
Tue Apr 01 2025
Journal Name
Civil Engineering Journal
Flexural Behavior of Hybrid Fiber Reinforced SCC Beams with Longitudinal and Bubble Voids
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To investigate the flexural behavior of self-consolidating hybrid fiber-reinforced concrete beams containing voids experimentally, six RC beams were tested, one solid without fiber and the others containing hooked-steel and macro-polypropylene fibers with a volume fraction of 1 and 0.5%, respectively. One of the five fibrous beams was solid; two contain a series of recycled plastic balls of diameters 110 and 120 mm, and another two contain a single longitudinal circular void created by PVC pipes of diameters 90 and 110 mm. The flexural behavior of the beams was assessed depending on the load-deflection curve, load-strain curve, ductility, toughness, stiffness, and crack patterns. The experimental outcomes showed that all the tested

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Publication Date
Wed Jun 01 2022
Journal Name
Iraqi Journal Of Physics (ijp)
Evaluation of Mechanical Properties for Epoxy reinforced with palm oil /Zinc oxide composites
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In this research, the effect of reinforcing epoxy resin composites with a filler derived from chopped agriculture waste from oil palm (OP). Epoxy/OP composites were formed by dispersing (1, 3, 5, and 10 wt%) OP filler using a high-speed mechanical stirrer utilizing a hand lay-up method. The effect of adding zinc oxide (ZnO) nanoparticles, with an average size of 10-30 nm, with different wt% (1,2,3, and 5wt%) to the epoxy/oil palm composite,  on the behavior of an epoxy/oil palm composite was studied with different ratios (1,2,3, and 5wt%) and an average size of  10-30 nm.  Fourier Transform Infrared (FTIR) spectrometry and mechanical properties (tensile, impact, hardness, and wear rate) were used to examine the composites. The

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Publication Date
Fri May 29 2026
Journal Name
Construction Materials
Synergistic Effects of Multi-Walled Carbon Nanotubes and SBS on Asphalt Binder Performance
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The performance and durability of asphalt pavements are strongly influenced by the rheological properties of asphalt binders, particularly under severe climatic and traffic conditions. This study investigates the synergistic effects of incorporating multi-walled carbon nanotubes (CNTs) at dosages ranging from 0.25% to 1% into AC 40-50 asphalt binders modified with 4% Styrene–Butadiene–Styrene (SBS). A comprehensive experimental program involving physical, rheological, and chemical characterization tests was conducted, including penetration, softening point, viscosity, storage stability, a Dynamic Shear Rheometer (DSR), Multiple Stress Creep Recovery (MSCR), Linear Amplitude Sweep (LAS), Fourier Transform Infrared Spectroscopy (F

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