Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

E-learning is a lifeline for the educational process, which contributed to the sustainability of working educational organizations and prevented them from stopping, so the study came to measure the compatibility between E-learning quality dimensions (information technology, educational curricula, teaching methods, and intellectual capital of educational institution) as an independent variable, and educational services quality dimensions represented by (safety, tangibility, reliability and Confidence) as a dependent variable. The sample was 150 teachers was drawn from the College of Administration and Economics community of 293 teachers through the use of several statistical methods to measure the degree of correlation and impact between the

Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,

The research work covers a study of the possibility of producing porous ceramic bodies
as a thermal insulators by adding fired Dechla kaolinite (grog)to the same non burned
kaolinite.
Different weight percentage ranged between (0,15,25,35and40)from grog and sawdust
passed through mesh 50 to Deuchla-clay kaolinit.Cylindrical shape samples (30mm diameter
and 30mm height) were prepared by the semi-dry methed,moulding pressure was 50 N/mm
2
.
After drying at 110
o
c,the samples were burnet in the furnace at temperatures
900,950,1000,1050,and 1100
o
c. The sawdust burnt out and leaves air spaces which contribute
to the high thermal insulation value.
The fired samples were investigated to de

In the present work, the pollutants of the municipal wastewater are reduced using Chlorella vulgaris microalgae. The pollutants that were treated are: Total organic carbon (TOC), Chemical oxygen demand (COD), Nitrate (NO₃), and Phosphate (PO₄). Firstly, the treatment was achieved at atmospheric conditions (Temperature = 25^oC), pH 7 with time (1 – 48 h). To study the effect of other microorganisms on the reduction of pollutants, sterilized wastewater and unsterilized wastewater were used for two types of packing (cylindrical plastic and cubic polystyrene) as well as algae's broth (without packing), where the microalgae are grown on the packing then transported to the wastewater for treatment. Th

Single Point Incremental Forming (SPIF) is a forming technique of sheet material based on layered manufacturing principles. The sheet part is locally deformed through horizontal slices. The moving locus of forming tool (called as toolpath) in these slices constructed to the finished part was performed by the CNC technology. The toolpath was created directly from CAD model of final product. The forming tool is a Ball-end forming tool, which was moved along the toolpath while the edges of sheet material were clamped rigidly on fixture.

This paper presented an investigation study of thinning distribution of a conical shapes carried out by incremental forming and the validation of finite element method to evaluate the limits of the p

Continuous flow injection analysis (CFIA) is one of the simplest, easiest, and multilateral analytical automation methods in moist chemical analysis. This method depends on changing the physical and chemical properties of a part of the specimen spread out from the specimen injected into the carrier stream. The CFIA technique uses automatic analysis of samples with high efficiency. The CFIA PC compatibility also allows specimens to be treated automatically, reagents to be added, and reaction conditions to be closely monitored. The CFIA is one of the automated chemical analysis methods in which a successive specimen sample is to be estimated and injected into a vector stream from a flowing solution that meets the reagent and mixes at a spe

   To deduct the childhood status in Iraq, it was important manner to use statistical tools and approaches concerned with interpreting the causal relationships and their attitudes and use classification method for the important effects (variables) to draw an obvious picture of the phenomena under study in order to make it useful through investing, updating and improving it in by demographic studies in the future. Two statistical methods had been used in the field of analyzing data of multivariate analysis namely, Cluster Analysis and Factor Analysis.  

The present study focuses on four fundamental axes .The nutrition axis, health axis, Educational axis, and the social axis. The study has ca