This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that outcome average for the period 2005-2010 and more than a third of the contribution of the study proceeds as an average for the last three years of the study period, a mounting indication to the importance of this tax in this area. The study concluded of the number of recommendations that could contribute to strengthen this tax in tax revenue in Iraq.
The catalytic cracking of three feeds of extract lubricating oil, that produced as a by-product from the process of furfural extraction of lubricating oil base stock in AL-Dura refinery at different operating condition, were carried out at a fixed bed laboratory reactor. The initial boiling point for these feeds was 140 ºC for sample (1), 86 ºC for sample (2) and 80 ºC for sample (3). The catalytic cracking processes were carried out at temperature range 325-400 ºC and initially at atmospheric pressure after 30 minutes over 9.88 % HY-zeolite catalyst load. The comparison between the conversion at different operating conditions of catalytic cracking processes indicates that a high yield was obtained at 375°C, according to gasoline pr
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Early detection of eye diseases can forestall visual deficiency and vision loss. There are several types of human eye diseases, for example, diabetic retinopathy, glaucoma, arteriosclerosis, and hypertension. Diabetic retinopathy (DR) which is brought about by diabetes causes the retinal vessels harmed and blood leakage in the retina. Retinal blood vessels have a huge job in the detection and treatment of different retinal diseases. Thus, retinal vasculature extraction is significant to help experts for the finding and treatment of systematic diseases. Accordingly, early detection and consequent treatment are fundamental for influenced patients to protect their vision. The aim of this paper is to detect blood vessels from
... Show MoreMass transfer has been studied at rotating cylinder electrodes fabricated with spiral-wound woven-wire meshes using reduction of copper as a test reaction. The experimental data were correlated by an empirical expression between the Sherwood number and the Reynolds number, both regarding the hydraulic diameter as a characteristic length. It was found that the Sherwood number was dependent upon the Reynolds number to the power of 0.521. An enhancement factor was adopted to compare the efficiency of the new rotating cylinder electrode with previous three-dimensional rotating cylinder electrodes. The results showed that the new type has a mass-transfer enhancement factor 2.3 times higher than those obtained with smooth rotating cylinder electr
... Show MoreThis systematic review aimed to investigate the relation between orthodontic treatment (OT) and the incidence of the gingival black triangle (GBT) after completing treatment with a fixed orthodontic appliance, as well as the associated risk factors and the level of alveolar bone. Electronic and hand searches were conducted in three electronic databases for relevant articles published up to March 2022. Retrieved articles went through a two-step screening procedure, and the risk of bias (RoB) was assessed by the Joanna Briggs Institute checklists. The incidence of GBT after OT was set as the primary outcome, while the secondary outcomes were the risk factors associated with GBT and alveolar bone loss following OT. Out of 421 papers, 5
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