The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta

كان لنهاية الحرب الباردة وعولمة العالم على وفق رؤية كونية تتجاوز حدود ومفاهيم السيادة الوطنية والقومية الاثر الواضح في ترتيب العلاقات الدولية , واصبحت تلك العلاقات تدور حول محورين الاول .. هو الاعتماد المتبادل بين الدول من اجل الوصول الى خطوط مشتركة للمصالح المختلفة بين هذه الدول . والآخر.. هو تبعية الدول الضعيفة للدول القوية لافتقار الاولى توفير الحاجيات الى مواطنيها . هذا يشير الى نشأة علا

This paper aims to develop a technique for helping disabled people elderly with physical disability, such as those who are unable to move hands and cannot speak howover, by using a computer vision; real time video and interaction between human and computer where these combinations provide a promising solution to assist the disabled people. The main objective of the work is to design a project as a wheelchair which contains two wheel drives. This project is based on real time video for detecting and tracking human face. The proposed design is multi speed based on pulse width modulation(PWM), technique. This project is a fast response to detect and track face direction with four operations movement (left, right, forward and stop). These opera

The aim of this work is to develop an axi-symmetric two dimensional model based on a coupled simplified computational fluid dynamics (CFD) and Lagrangian method to predict the air flow patterns and drying of particles.  Then using this predictive tool to design more efficient spray dryers. The approach to this is to model what particles experience in the drying chamber with respect to air temperature and humidity. These histories can be obtained by combining the particles trajectories with the air temperature/humidity pattern in the spray dryer. Results are presented and discussed in terms of the air velocity, temperature, and humidity profiles within the chambers and compared for drying of a 42.5% solids solution in a spray chamber

The Hubble telescope is characterized by the accuracy of the image formed in it, as a result of the fact that the surrounding environment is free of optical pollutants. Such as atmospheric gases and dust, in addition to light pollution emanating from industrial and natural light sources on the earth's surface. The Hubble telescope has a relatively large objective lens that provides appropriate light to enter the telescope to get a good image. Because of the nature of astronomical observation, which requires sufficient light intensity emanating from celestial objects (galaxies, stars, planets, etc.). The Hubble telescope is classified as type of the Cassegrain reflecting telescopes, which gives it the advantage of eliminating chromat

Malaria is a curative disease, with therapeutics available for patients, such as drugs that can prevent future malaria infections in countries vulnerable to malaria. Though, there is no effective malaria vaccine until now, although it is an interesting research area in medicine. Local descriptors of blood smear image are exploited in this paper to solve parasitized malaria infection detection problem. Swarm intelligence is used to separate the red blood cells from the background of the blood slide image in adaptive manner. After that, the effective corner points are detected and localized using Harris corner detection method. Two types of local descriptors are generated from the local regions of the effective corners which are Gabor based f

Submerged arc welding (SAW) process is an essential metal joining processes in industry. The quality of weld is a very important working aspect for the manufacturing and construction industries, the challenges are made optimal process environment. Design of experimental using Taguchi method (L9 orthogonal array (OA)) considering three SAW parameter are (welding current, arc voltage and welding speed) and three levels (300-350-400 Amp. , 32-36-40 V and 26-28-30 cm/min). The study was done on SAW process parameters on the mechanical properties of steel type comply with (ASTM A516 grade 70). Signal to Noise ratio (S/N) was computed to calculate the optimal process parameters. Percentage contributions of each parameter are validated by using an

This paper presents a complete design and implementation of a monitoring system for the operation of the three-phase induction motors. This system is built using a personal computer and  two types of sensors (current, vibration) to detect some of the mechanical faults that may occur in the motor. The study and examination of several types of faults including (ball bearing and shaft misalignment faults) have been done through the extraction of fault data by using fast Fourier transform (FFT) technique. Results showed that the motor current signature analysis (MCSA) technique, and measurement of vibration technique have high possibility in the detection and diagnosis of most mechanical faults with high accuracy. Subsequently, diagnosi

The present research  investigates joints welding of 304L austenitic stainless steel using metal inert gas (MIG) welding method. The research explores the effect of process parameters (arc voltage, wire feed rate, and electrode wire diameter) on the mechanical properties of stainless steel.  The above variables are varied  respectively with 18.5, 19, 19.5 V, 116, 127, 137 mm/s, and 0.8, 1, 1.2 mm, with E308L as a filler electrode. The design matrix of the experiments was determined using the design of experiment (DOE) program Minitab 17 based on the levels of input elements used. The Taguchi orthogonal matrix methodology (Taguchi) technique was used to develop some empirical analysis for the maximum tensile strength and proper surface