This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

Objective: the aim of this study is to invest age and determine the effect of using (2) packing
technique (conventional and new tension technique) on hardness of (2) types of heat cure acrylic
resin which are (Ivoclar and Qual dental type).
Methodology : this study was intended the using of two types of heat cure acrylic (IVoclar and
Qual dental type) which are used in construction of complete denture which packed in two different
packing technique (conventional and new tension technique) and accomplished by using a total of
(40) specimens in diameter of ( 2mm thickness, 2 cm length and 1 cm width) . This specimens were
sectioned and subdivide into (4) group each (10) specimens for one group , then signed as (A, Al B

ABSTRACT This paper has a three-pronged objective: offering a unitary set of semantic distinctive features to the analysis of nominal “hatred synonyms” in the lexicon of both English and Standard Arabic (SA), applying it procedurally to test its scope of functionality crosslinguistically, and singling out the closest noun synonymous equivalents among the membership of the two sets in this particular lexical semantic field in both languages. The componential analysis and the matching procedures carried have been functional in identifying ten totally matching equivalents (i.e. at 55.6%), and eight partially matching ones (i.e. at %44.4%). This result shows that while total matching equivalences do exist in the translation of certain Eng

Friction stir welding (FSW) of Tee-joints is obtained by inserting a specially designed rotating pin into the clamped blanks, through top plate (skin) to bottom plate (stringer), and then moving it along the joint, limiting the contact between the tool shoulder and the skin. The present work aims to investigate the defects occur for Tee-joint of an Aluminum alloy (Al 5456) with dimensions (180mm x 70mm) for the skin plate, (180mm x 30mm) for stringer plate and thickness of (4mm).
The effects of welding parameters such as rotational speed, linear speed, plunging depth, tool tilting, and die radii of welding fixture on the welding quality of Aluminum Alloy will be studied. Weld defects had been summarized and studied, and then the best

The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

Estimation of elements: Pb, Zn, Mn, Cd, and Cu, which were conducted seasonally from October-2021 till March-2022 in residential areas of Baghdad City using Geoaccumulation index (Igeo), enrichment factor ratios (EF), the factor of contamination (CF), contamination degree (Cd), index of pollution load (PLI) and index of potential ecological risk (Eif). The overall contamination factor in the research area is limited from low contamination with Cu, Mn, and Zn, moderately contaminated to very high contamination with Pb and Cd, while the assessment according to the I-geo index shows categories that vary from a slightly polluted to unpolluted by those examined heavy metals. The pollution load index indicates that the soils in some resi

Background: Knowledge is considered to be essential for developing healthy practices and preventing the main oral diseases. In some developing countries, women were at higher risk to develop these diseases. This study was conducted to evaluate women’s dental knowledge and practices through a specific questionnaire and the relationship with patient’s educational level and the number of their children. Subjects and method: Women, aged from 25-35 years old, were selected to participate in the current study. They were attending dental clinics in the teaching hospital of Baghdad University. Each participant was instructed to answer questionnaire sheet which is previously prepared in Arabic language by the authors. The total numb

Abstract

    Corrosion-fatigue occurs by the combined actions of cyclic loading and corrosive environment. The effect of shot peening on cumulative corrosion-fatigue life of 1100-H12 Al alloy was investigated. Before fatigue testing, specimens were submerged in 3.5%NaCl solution for 71 days. Constant fatigue tests were performed with and without corrosive environment. Cumulative corrosion-fatigue tests were also carried out in order to determine the fatigue life before and after shot peening. The constant fatigue life was significantly reduced due to corrosive environment and the endurance fatigue limit was reduced by 13% compared with dry fatigue. In case of shot peening the cumul

Pre-breakdown phenomenon was investigated within the two, non-mixed dielectric liquids; transformation oil and cresol. Finite element technique was used to follow the initiation and growth of plasma channels (streamer discharge) within pin-plane configuration. That was done for different spacing between the pin-electrode and the liquid-liquid interface. Streamer growth model assumed that, the streamer initiation occurs at the region of the highest value of electric field. Our study shows that the streamer initiates at the tip of the pin and growths toward the other electrode. The study shows, too, that the streamer path controlled by the difference of permittivity of the two liquids and spacing distance of the liquid-liquid interface fro

Disturbances of lipid metabolism is a predisposing factor of cardiovascular diseases, which are accompanied by high mortality rates of the population - ischemic heart disease and ischemic stroke. Plant polysaccharides can be promising remedies for correction of lipid imbalance.

In this regard, the aim of the study was to assess the hypolipidemic activity of polysaccharides isolated from the leaves of mistletoe.

The test-object was the leaves of the white mistletoe (Viscum album L.) growing on the apple (Malus domestica Borkh.), and the pear (Pyrus communis L.). Polysaccharides (water-soluble polysaccharides and pectin substances) were quantitatively determined by the gravimetric method followed