The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

Csaszar introduced the concept of generalized topological space and a new open set in a generalized topological space called -preopen in 2002 and 2005, respectively. Definitions of -preinterior and -preclosuer were given. Successively, several studies have appeared to give many generalizations for an open set. The object of our paper is to give a new type of generalization of an open set in a generalized topological space called -semi-p-open set. We present the definition of this set with its equivalent. We give definitions of -semi-p-interior and -semi-p-closure of a set and discuss their properties. Also the properties of -preinterior and -preclosuer are discussed. In addition, we give a new type of continuous function

In this paper, certain types of regularity of topological spaces have been highlighted, which fall within the study of generalizations of separation axioms. One of the important axioms of separation is what is called regularity, and the spaces that have this property are not few, and the most important of these spaces are Euclidean spaces. Therefore, limiting this important concept to topology is within a narrow framework, which necessitates the use of generalized open sets to obtain more good characteristics and preserve the properties achieved in general topology. Perhaps the reader will realize through the research that our generalization preserved most of the characteristics, the most important of which is the hereditary property. Two t

The ultimate goal of any sale contract is to maximize the combined returns of the parties, knowing that these returns are not realized (in long-term contracts) except in the final stages of the contract. Therefore, this requires the parties to the contract to leave some elements open, including the price, because the adoption of a fixed price and inflexible will not be appropriate to meet their desires when contracting, especially with ignorance of matters beyond their will and may affect the market conditions, and the possibility of modifying the fixed price through The elimination is very limited, especially when the parties to the contract are equally in terms of economic strength. Hence, in order to respond to market uncertainties, the

This research is a theoretical study that deals with the presentation of the literature of statistical analysis from the perspective of gender or what is called Engendering Statistics. The researcher relied on a number of UN reports as well as some foreign sources to conduct the current study. Gender statistics are defined as statistics that reflect the differences and inequality of the status of women and men overall domains of life, and their importance stems from the fact that it is an important tool in promoting equality as a necessity for the process of sustainable development and the formulation of national and effective development policies and programs. The empowerment of women and the achievement of equality between men and wome

Great authors have a reputation for being reluctant political allies. They adamantly insist on focusing on aspects of life that no ideologist ever bothers to address. Life never exactly conforms to doctrine, and their art appears to defy ideology completely or subversively in order to find methods to break free from its shackles. Woolf's attitude toward feminism provides readers with an essential example of this resistance. Though Virginia Woolf was extremely concerned about the difficulties of women, particularly literary women, she often disliked being associated with feminists. Instead, she pushes for the transcendence of sexual roles, urging readers to go beyond gender to gain a better knowledge of human existence. Woolf's thesi

“Smart city” projects have become fully developed and are actively using video analytics. Our study looks at how video analytics from surveillance cameras can help manage urban areas, making the environment safer and residents happier. Every year hundreds of people fall on subway and railway lines. The causes of these accidents include crowding, fights, sudden health problems such as dizziness or heart attacks, as well as those who intentionally jump in front of trains. These accidents may not cause deaths, but they cause delays for tens of thousands of passengers. Sometimes passers-by have time to react to the event and try to prevent it, or contact station personnel, but computers can react faster in such situations by using ethical

This paper presents an investigation to the effect of the forming speed on healing voids that inhabit at various size in an ingot. The study was performed by using finite element method with bilinear isotropic material option, circular type voids were considered. The closure index was able to predict the minimum press force necessary to consolidate voids and the reduction. The simulation was carried out, on circular cross-section lead specials containing a central void of different size. At a time with a flat die, different ratio of inside to outside radius was taken with different speed to find the best result of void closure.

Gender mainstreaming is a goal for building a society characterized by justice and equality. Gender mainstreaming requires a clear understanding of the concept. Therefore, the research focuses on the concept of gender and how it was addressed in the literature through which the concepts related to gender were extracted which is represented by the role and social status through which the relationship of gender can be measured. In order to find out the basis for the different status and roles of both sexes in societies, the interpreted theories of gender were addressed, through which the most important factors affecting gender relations, such as biological, social and economic factors, as well as political systems, were discussed. Due to t

This study aims to reveal the similarities and differences between Iraqi and Malay university learners and their genders in producing the supportive moves of criticism. To this end, 30 Iraqi and 30 Malay university learners have participated in this study. A Discourse Completion Test (DCT) and a Focus Group Interview (FGI) are conducted to elicit responses from the participants. Nguyen’s (2005) classification of criticism supportive moves is adapted to code the data. The data are analysed qualitatively and quantitatively. Overall, the findings unveil that both groups use similar categories of supportive moves, but Iraqis produce more of these devices than Malays in their criticisms. Although both females and males of both groups use id