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The reality of corporate tax and its role in the tax Revenues in Iraq: An analytical study for the years 2005-2010
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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.

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Publication Date
Mon Dec 09 2024
Journal Name
International Journal Of Mechatronics And Applied Mechanics
DESIGN OF A HYDRAULIC MOTION CONTROL SYSTEM USING TWO BACKSTEPPING TIME VARYING SLIDING MODE STRATEGIES
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A second-order sliding mode control is used for high-order uncertain plants using equivalent control approach to improve the performance of control systems. They combine backstepping with quasi-continuous controller and twisting controllers. This paper considers a two of the most popular controllers that are used to solve the nonlinearities problem which are the backstepping quasi-continuous control (BQCC) and backstepping twisting controllers to control the angular velocity of a hydraulic motor to improve tracking performance and robustness to uncertainties. For the system dynamics, a linear state feedback with suitable high gain was designed as the virtual controller, where steady state error can be made arbitrarily small according to the

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Publication Date
Sun Dec 01 2019
Journal Name
Civil Engineering Journal
Structural Behavior of High Strength Laced Reinforced Concrete One Way Slab Exposed to Fire Flame
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In this study, an experimental investigation had conducted for six high strength laced reinforced concrete one-way slabs to discover the behavior of laced structural members after being exposed to fire flame (high temperature). Self-compacted concrete (SCC) had used to achieve easy casting and high strength concrete. All the adopted specimens were identical in their compressive strength of ( , geometric layout 2000 750 150 mm and reinforcement specifics except those of lacing steel content, three ratios of laced steel reinforcement of (0.0021, 0.0040 and 0.0060) were adopted. Three specimens were fired with a steady state temperature of  for two hours duration and then after the specimens were cooled suddenly by spraying water. The

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Publication Date
Sun Mar 01 2020
Journal Name
International Journal For Light And Electron Optics
Optical properties of Ag-doped nickel oxide thin films prepared by pulsed-laser deposition technique
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In this work, pure and Ag-doped nickel oxide (NiO) thin films were deposited on glass substrates with different dopant concentrations (0.1, 0.2, 0.3 and 0.4 wt.%) by pulsed-laser deposition (PLD) technique at room temperature. These films were annealed at temperature of 450 °C. The structural and optical properties of the prepared thin films were studied. It was found that annealing process has lead to increase the transmittance of the deposited films. Also, the transmittance was found to increase with doping concentration of silver in the deposited NiO films. The optical energy gap was decreased from 3.5 to 3.2 eV as the doping concentration was increased to 0.4 %.

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Publication Date
Mon Dec 01 2025
Journal Name
Case Studies In Construction Materials
Optimized stress-strain modeling of eco-friendly fiber-reinforced concrete members using meta-heuristic algorithms
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Eco-friendly concrete is produced using the waste of many industries. It reduces the fears concerning energy utilization, raw materials, and mass-produced cost of common concrete. Several stress-strain models documented in the literature can be utilized to estimate the ultimate strength of concrete components reinforced with fibers. Unfortunately, there is a lack of data on how non-metallic fibers, such as polypropylene (PP), affect the properties of concrete, especially eco-friendly concrete. This study presents a novel approach to modeling the stress-strain behavior of eco-friendly polypropylene fiber-reinforced concrete (PFRC) using meta-heuristic particle swarm optimization (PSO) employing 26 PFRC various mixtures. The cement was partia

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Publication Date
Sat Oct 16 2021
Journal Name
Iraqi Journal Of Physics
Numerical analysis of molecules intersystem crossing effect on a passively Q- switched laser pulse characteristics
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The effect of molecules intersystem crossing (Kisc) on characteristics
(energy and duration) of a Passive Q- switched Laser Pulse has been
studied by mathematical description (rate equations model) for
temporal performance of which was used as a saturable absorber
material (passive switch) with laser. The study shows that the energy
and duration pulse are decreasing while the molecules intersystem
crossing into saturable absorber energy levels is increasing.

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Annealing Effect on Some Optical Properties of Cr2O3 Thin Films Prepared by Spray Pyrolysis Technique
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Cr2O3 thin films have been prepared by spray pyrolysis on a glass substrate. Absorbance and transmittance spectra were recorded in the wavelength range (300-900) nm before and after annealing. The effects of annealing temperature on absorption coefficient, refractive index, extinction coefficient, real and imaginary parts of dielectric constant and optical conductivity were expected. It was found that all these parameters increase as the annealing temperature increased to 550°C.

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Petroleum Science And Engineering
Effect of wettability on particle settlement behavior within Mono-Ethylene Glycol regeneration pre-treatment systems
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This study was undertaken to diagnose routine settling problems within a third-party oil and gas companies’ Mono-Ethylene Glycol (MEG) regeneration system. Two primary issues were identified including; a) low particle size (<40 μm) resulting in poor settlement within high viscosity MEG solution and b) exposure to hydrocarbon condensate causing modification of particle surface properties through oil-wetting of the particle surface. Analysis of oil-wetted quartz and iron carbonate (FeCO₃) settlement behavior found a greater tendency to remain suspended in the solution and be removed in the rich MEG effluent stream or to strongly float and accumulate at the liquid-vapor interface in comparison to naturally water-wetted particles. As su

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Publication Date
Wed Nov 05 2014
Journal Name
International Journal Of Applied Mathematical Research
Approximate solution of a model describing biological species living together using a new iterative method
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Publication Date
Mon Dec 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NUMERICAL TAXONOMY OF GENUS FICUS L. 1753 (MORACEAE), WITH ADDITION NEW RECORD SPECIES TO EGYPT
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The taxonomy of Ficus L., 1753 species is confusing because of the intense morphological variability and the ambiguity of the taxa. This study handled 36 macro-morphological characteristics to clarify the taxonomic identity of the taxa. The study revealed that Ficus is represented in the Egyptian gardens with forty-one taxa; 33 species, 4 subspecies and 4 varieties, and classified into five subgenera: Ficus Corner, 1960; Terega Raf., 1838; Sycomorus Raf., 1838; Synoecia (Miq.) Miq., 1867, and Spherosuke Raf.,1838; out of them seven were misidentified. Amongst, four new Ficus taxa were recently introduced to Egypt namely: F. lingua subsp. lingua Warb. ex De Wild. & T. Durand, 1901; F. pumila L., 1753; F. rumphii Blume, 1825, and F. su

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Publication Date
Tue Mar 17 2020
Journal Name
Optical And Quantum Electronics
Photocatalytic activity of Ag-doped TiO2 nanostructures synthesized by DC reactive magnetron co-sputtering technique
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