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 archaeological and religious sites play a prominent role in the rest of the other tourist activities as cultural and spiritual needs that can not be dispensed with. Archaeological sites represent cultural origins of the nation. Religious sites represent the state of man's orientation to God in places of worship . The focus was on the city of Babylon because it is an ancient city and tourist because of its characteristics and elements. The importance of the city of Babylon is illustrated by highlighting its archeological and religious status through its geographical distribution. This gives the subject special importance for the purpose of knowing the city's important sites. And come out with a number of results and a set of recommend

Praise be to God, Lord of the worlds, and the best of prayers, and the completion of the blessing of our master Muhammad Al-Hadi Al-Amin, his family and companions, the righteous and those who followed his path and guided him to the day of judgment.
And after:
It is God's human honor that he has legalized marriage and made optimal goals and intentions for her:
1 establish a safe and reassuring life between the husband and his wife based on the tranquility and love and compassion is achieved through satisfying the instincts of the road project from the verse:  and that He created for you mates from among yourselves to find repose in them and put between you affection and mercy in this are Signs for those who reflect  ()

The present study investigated Haematological changes in Mesopotamichthys sharpeyi, as well as determination genotoxic effects of cadmium chloride on bunni fish by using 120 fingerlings, fish were distributed randomly into four treatments in addition to control group. Fish in first group treated (T1) with cadmium 0.093mg/L with changing water and added cadmium continuously, fish in the second group treated (T2) with cadmium 0.093mg/L with changing water without adding cadmium, third treatment (T3) with cadmium 0.046mg/L with changing water and adding cadmium continuously, and fourth treatment (T4) with cadmium 0.046mg/L with changing water without adding cadmium. Results of blood picture in T1 and T3 showed a significant reduction in red bl

Experimental and numerical investigations of the centrifugal pump performance at non-cavitating and cavitating flow conditions were carried out in the present study. Experiments were performed by applying a vacuum to a closed-loop system to investigate the effects of the net positive suction head available (NPSHa), flow rate, water temperature and pump speed on the centrifugal pump performance. Accordingly, many of the important parameters concerning cavitation phenomenon were calculated. Also, the noise which is accompanied by cavitation was measured. Numerical analysis was implemented for two phase flow (the water and its vapor) using a 2-D simulation by ANSYS FLUENT software to investigate the internal flow of centrifugal pump under c

This work is concerned with the design and performance evaluation of a shell and double concentric tubes heat exchanger using Solid Works and ANSY (Computational Fluid Dynamics).

Computational fluid dynamics technique which is a computer-based analysis is used to simulate the heat exchanger involving fluid flow, heat transfer. CFD resolve the entire heat exchanger in discrete elements to find: (1) the temperature gradients, (2) pressure distribution, and (3) velocity vectors.  The RNG k-ε model of turbulence is used to determining the accurate results from CFD.

The heat exchanger design for this work consisted of a shell and eight double concentric tubes. The number of inlets are three and that of o

New data on jumping spiders (Salticidae) and tangle-web spiders (Theridiidae) of Armenia are provided on the basis of recently collected specimens in various regions of Armenia. One species, Ballus rufipes (Simon, 1868) is recorded as new to the Caucasus Region, in addition to the following species: Neon reticulatus (Blackwall, 1853), Pellenes brevis (Simon, 1868), Salticus scenicus (Clerck, 1757) and Synageles dalmaticus (Keyserling, 1863) that belong to a family Salticidae, are recorded in Armenia for the first time.
A further 7 species of Theridiidae are recorded in Armenia for the first time Kochiura aulica (C. L. Koch, 1838), Steatoda albomaculata (De Geer, 1778), Steatoda bipunctata (Linnaeus, 1758), Steatoda castanea Clerk, 175

Global warming has had considerable effects on vital ecosystems, which has also been caused by increased temperatures and CO₂ that follow changes in different abiotic factors, which poses threats to mangrove forests environment. This research was conducted to examine the physiological and morphological characteristics of the Rhizophora apiculata mangrove regarding higher air temperature for the variety of tree species that respond to climate change. Seedlings were cultivated for three months in regulated growth chambers with three varying temperatures of 38°C, 21°C under CO₂ at 450 ppm, and ambient CO₂ concentration i.e., 450 ± 20 ppm under average temperature at 28°C as the control condition

The aim of this research is to demonstrate the impact of credit risk on the banks of the study sample on the granting of loans and credit facilities, and try to reduce the size of credit risk to banks as a result of granting loans and credit facilities, credit risk is the oldest form of risk in financial markets. Every financial institution takes a degree of risk when it gives loans and credit facilities to companies and customers, It is exposed to financial losses when some borrowers fail to repay their loans as agreed, and at the same time credit facilities are the most profitable operations of the bank as it is the most profitable banking operations than other operations, so it represents the research communit