The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

A mathematical method with a new algorithm with the aid of Matlab language is proposed to compute the linear equivalence (or the recursion length) of the pseudo-random key-stream periodic sequences using Fourier transform. The proposed method enables the computation of the linear equivalence to determine the degree of the complexity of any binary or real periodic sequences produced from linear or nonlinear key-stream generators. The procedure can be used with comparatively greater computational ease and efficiency. The results of this algorithm are compared with Berlekamp-Massey (BM) method and good results are obtained where the results of the Fourier transform are more accurate than those of (BM) method for computing the linear equivalenc

John Updike’s use of setting in his fiction has elicited different and even conflicting reactions from critics, varying from symbolic interpretations of setting to a sense of confusion at his use of time and place in his stories.  The present study is an attempt at examining John Updike’s treatment of binary settings in Pigeon Feathers and Other Stories (1962) to reveal theme, characters’ motives and conflicts.  Analyzing Updike’s stories from a structuralist’s perspective reveals his employment of two different places and times in the individual stories as a means of reflecting the psychological state of the characters, as in “The Persistence of Desire”, or expressing conflicting views on social and political is

Several stress-strain models were used to predict the strengths of steel fiber reinforced concrete, which are distinctive of the material. However, insufficient research has been done on the influence of hybrid fiber combinations (comprising two or more distinct fibers) on the characteristics of concrete. For this reason, the researchers conducted an experimental program to determine the stress-strain relationship of 30 concrete samples reinforced with two distinct fibers (a hybrid of polyvinyl alcohol and steel fibers), with compressive strengths ranging from 40 to 120 MPa. A total of 80% of the experimental results were used to develop a new empirical stress-strain model, which was accomplished through the application of the parti

The research dealt with the analysis of the relations between the GDP of the agricultural sector in Iraq, oil prices, the exchange rate and the GDP both on the short term and long term. The research adopted data analysis for the period from 1980-2019 using the ARDL model. the results indicate the existence of long-term relationships between oil prices and the prices of each agricultural commodity at a significance level of 5%. Also, oil prices have a negative consequence on agricultural production in Iraq, and the Iraqi economy is a rentier economy that depends mainly on oil as a source of income and budget financing.

In this paper, the bowtie method was utilized by a multidisciplinary team in the Federal Board of Supreme Audit (FBSA)for the purpose of managing corruption risks threatening the Iraqi construction sector. Corruption in Iraq is a widespread phenomenon that threatens to degrade society and halt the wheel of economic development, so it must be reduced through appropriate strategies. A total of eleven corruption risks have been identified by the involved parties in corruption and were analyzed by using probability and impact matrix and their priority has been ranked. Bowtie analysis was conducted on four factors with high score risk in causing corruption in the planning stage. The number and effectiveness of the existing proactive meas

This research is under the title (Construction Grammar in the Kurdish language), which in turn is an attempt to present grammar and Kurdish grammar from the perspective of the constructive of Cognitive Linguistics. The construction as a term in the Kurdish language base was not recent, as it was discussed in other schools in a specific way from the perspective of language schools, but the subject of construction with a perceived background includes specific purposes, which is how to build the linguistic base by being a template accessible to its speakers, and in the cases of speaking it, not to mention how it is perceived and the level it is familiar with by its speakers. The nominal purpose of the Construction is Unification of form-mea

This research came to shed light on the relationship between the requirements of (practices) high commitment management (participative decision making،information sharing، training and development،team working،rewards،selective staffing،job security ) and strategic entrepreneurship dimensions (entrepreneurial culture،entrepreneurial leadership،entrepreneurial mindset، strategic management resources ) Sought to achieve the number of goals the knowledge and applied, and tested the relationship and impact between variables in a sample size of 100 directors of personnel departments and divisions and their associates in the Iraqi contractors in Baghdad (Hamorabi، Mutassim، AL Rasheed، AL Mansour  )، focused research

The purpose of this article was to identify and assess the importance of risk factors in the tendering phase of construction projects. The construction project cannot succeed without the identification and categorization of these risk elements. In this article, a questionnaire for likelihood and impact was designed and distributed to a panel of specialists to analyze risk factors. The risk matrix was also used to research, explore, and identify the risks that influence the tendering phase of construction projects. The probability and impact values assigned to risk are used to calculate the risk's score. A risk matrix is created by combining probability and impact criteria. To determine the main risk elements for the tender phase of