The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

The current research aims to reveal the impact of the strategy of cooperative integration of fragmented information in the acquisition of physical concepts and science processes among fourth scientific students through the null hypotheses:

1- There is no statistically significant difference at the level of significance (0.05) between the average grades of female students of the experimental group studying physics according to the strategy of cooperative integration of fragmented information and those who follow the traditional method in the test of acquiring physical concepts.

2-There is no statistically significant difference at the level of indication (0.05) between the average grades of female students of the experimen

Standards play a vital role in documenting the values ​​of new test results in the form of tables. They are one of the basic requirements that the standardization process aims for as a complement to standardizing test procedures, and contribute to knowing the current reality of the student. The degree of readiness and level as a result of practicing different exercises for sports activities, in addition to the possibility of adopting it for comparison with his group or similar groups, classification, prediction and selection. Developing the skill of handling the football in the educational field is an important matter for achieving distinguished performance among students. This skill requires a level of accuracy, speed and control, and

In this work, two groups of nanocomposite material, was prepared from unsaturated polyester resin (UPE), they were prepared by hand lay-up method. The first group was consisting of (UPE) reinforced with individually (ZrO2) nanoparticles with particle size (47.23nm). The second group consists of (UPE) reinforced with hybrid nanoparticles consisting of zirconium oxide and yttrium oxide (70% ZrO2 + 30% Y2O3) with particles size (83.98nm). This study includes the effect of selected volume fraction (0.5%, 1%, 1.5%, 2%, 2.5%, 3%) for both reinforcement nano materials. Experimental investigation was carried out by analyzing the thermo-physical properties like thermal conductivity, thermal diffusivity and specific heat for the polymeric composit

Background: Mouth breathing can lead to introduce cold, dry unprepared air that insults the tissue of oral cavity, nasopharynx and lung, leading in turn to pathological changes in oronasal cavity, nasopharyngeal and other respiratory tissue, mouth breathing associated with nasal obstruction may lead to many health problems, in particular oral health problems such as inflammation of gingiva, oral dryness, change in oral environment that may decrease pH, salivary flow rate and increase bacteria and dental caries.Aims of the present study were to assess the oral health condition among mouth breather associated with nasal obstruction, including dental caries, oral cleanliness and gingival health condition as well as to evaluate the changes in s

ABSTRACT Background: One of the methods used in the treatment of maxillofacial fracture is intermaxillary fixation(IMF), the most common type is the Erich arch bar with interdental wiring. This study was conducted to investigate the impact of intermaxillary fixation on gingival health condition among a group of patients with facial fracture in relation to salivary physical properties. Materials and methods: Thirty patients with an age range of (17-37) years old with facial fractures and indicated for IMF. Plaque index and gingival index (Loe, 1967) were used to assess both of them before application and after removal of IMF. Unstimulated saliva sample collection was carried out under standardized conditions according to Navazesh and Kum

    Fuzzy numbers are used in various fields such as fuzzy process methods, decision control theory, problems involving decision making, and systematic reasoning. Fuzzy systems, including fuzzy set theory. In this paper, pentagonal fuzzy variables (PFV) are used to formulate linear programming problems (LPP). Here, we will concentrate on an approach to addressing these issues that uses the simplex technique (SM). Linear programming problems (LPP) and linear programming problems (LPP) with pentagonal fuzzy numbers (PFN) are the two basic categories into which we divide these issues. The focus of this paper is to find the optimal solution (OS) for LPP with PFN on the objective function (OF) and right-hand side. New ranking f

This paper aims to study the quaternary classical continuous optimal control problem consisting of the quaternary nonlinear parabolic boundary value problem, the cost function, and the equality and inequality constraints on the state and the control. Under appropriate hypotheses, it is demonstrated that the quaternary classical continuous optimal control ruling by the quaternary nonlinear parabolic boundary value problem has a quaternary classical continuous optimal control vector that satisfies the equality constraint and inequality state and control constraint. Moreover, mathematical formulation of the quaternary adjoint equations related to the quaternary state equations is discovered, and then the weak form of the quaternary adjoint