Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

The presence of research Repositories in the intellectual production of universities and their availability through their websites or through their scientific institutions is one of the criteria for evaluating these universities in the international classifications of the best universities, in addition to preserving the intellectual output of these universities for a long time and safely and preserving the property rights of researchers. And made them available through their websites. The purpose of this research is to identify the concept of digital content and research repositories and its origin, and to indicate the importance of its existence through the websites of universities and their types, and to identify the research repositories

The present study aims at investigating classroom verbal and nonverbal communication at the departments of English language . An observation checklist has been constructed , which is distributed into several domains that include a number of items to investigate classroom communication . Face validity and reliability coefficient have been computed. The checklist has been applied on 86 instructors at the Colleges of Education and Arts, Departments of English Language at the Universities of ThiQar, Basrah ,and Maysan . One sample t- test and Two independent sample t-test formulas have been used. Final results reveal that college instructors use verbal communication inside their classrooms and non- verbal communication has not been employed by

Background: Total superficial parotidectomy is the most commonly used approach in excising the tumors that affect the superficial lobe of the parotid gland, whether they're benign or malignant. The aim of the study is to evaluate the benefits and drawbacks of total superficial parotidectomy for parotid gland tumors within five years of follow-up. Patients and methods: Nineteen patients with lateral facial swelling affecting the parotid region were included in this study. All of them operated under general anesthesia with oral endotracheal intubation, where Modified Blair Incision (lazy S incision) was utilized in all cases. Anterograde dissection with facial nerve identification was accomplished with total superficial parotidectomy.

Let R be a commutative ring with identity 1 ¹ 0, and let M be a unitary left module over R. A submodule N of an R-module M is called essential, if whenever N ⋂ L = (0), then L = (0) for every submodule L of M. In this case, we write N ≤e M. An R-module M is called extending, if every submodule of M is an essential in a direct summand of M. A submodule N of an R-module M is called semi-essential (denoted by N ≤sem M), if N ∩ P ≠ (0) for each nonzero prime submodule P of M. The main purpose of this work is to determine and study two new concepts (up to our knowledge) which are St-closed submodules and semi-extending modules. St-closed submodules is contained properly in the class of closed submodules, where a submodule N of

Background: Fetal macrosomia represent a
continuing challenge in obstetrics and increasing in
it's occurrence as well as it is associated with maternal
and perinatal complications.
Objective : To determine the maternal and perinatal
outcome related to fetal macrosomia.
Design: A prospective case control study.
Patients and methods) :10th March-31st May, 2006
A prospective case control study had done over the
period from 10th March to 31st May, 2006 in Al-Batool
maternity teaching hospital in Mosul city .The study
group consisted from 633 singleton alive newborns
with gestational age ≥37weeks weighing 4000 grams
and heavier and mothers of these newborns compared
with control group which consiste

     Marking content with descriptive terms that depict the image content is called “tagging,” which is a well-known method to organize content for future navigation, filtering, or searching. Manually tagging video or image content is a time-consuming and expensive process. Accordingly, the tags supplied by humans are often noisy, incomplete, subjective, and inadequate. Automatic Image Tagging can spontaneously assign semantic keywords according to the visual information of images, thereby allowing images to be retrieved, organized, and managed by tag. This paper presents a survey and analysis of the state-of-the-art approaches for the automatic tagging of video and image data. The analysis in this paper covered the publications