Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

Aim: This abstract aims to highlight the critical nature of climate change as a pressing challenge facing humanity in the 21st century. It underscores the severe consequences it poses to essential facets of human existence, including water and energy resources, agricultural production, and the broader environmental systems. Method: The abstract primarily utilizes a descriptive approach to emphasize the impact of climate change on the Middle East, particularly the Arab region. It relies on a review of existing knowledge and data related to climate change and its effects on ecosystems and drought patterns. Results: The abstract outlines the direct and indirect repercussions of climate change on human life and the environment. It draws atten

Abstract

This research presents a on-line cognitive tuning control algorithm for the nonlinear controller of path-tracking for dynamic wheeled mobile robot to stabilize and follow a continuous reference path with minimum tracking pose error. The goal of the proposed structure of a hybrid (Bees-PSO) algorithm is to find and tune the values of the control gains of the nonlinear (neural and back-stepping method) controllers as a simple on-line with fast tuning techniques in order to obtain the best torques actions of the wheels for the cart mobile robot from the proposed two controllers. Simulation results (Matlab Package 2012a) show that the nonlinear neural controller with hybrid Bees-PSO cognitive algorithm is m

An impressed current cathodic protection system (ICCP) requires measurements of extremely low-level quantities of its electrical characteristics. The current experimental work utilized the Adafruit INA219 sensor module for acquiring the values for voltage, current, and power of a default load, which consumes quite low power and simulates an ICCP system. The main problem is the adaptation of the INA219 sensor to the LabVIEW environment due to the absence of the library of this sensor. This work is devoted to the adaptation of the Adafruit INA219 sensor module in the LabVIEW environment through creating, developing, and successfully testing a Sub VI to be ready for employment in an ICCP system. The sensor output was monitored with an Ardui

Within this paper, we developed a new series of organic chromophores based on triphenyleamine (TPA) (AL1, AL-2, AL-11 and AL-22) by engineering the structure of the electron donor (D) unit via replacing a phenyle ring or inserting thiophene as a π-linkage. For the sake of scrutinizing the impact of the TPA donating ability and the spacer upon the photovoltaic, absorptional, energetic, and geometrical characteristic of these sensitizers, density functional theory (DFT) and time-dependent DFT (TD-DFT) have been utilized. According to structural characteristics, incorporating the acceptor, π-bridge and TPA does not result in a perfect coplanar conformation in AL-22. We computed EHOMO, ELUMO and bandgap (Eg) energies by performing frequency a

An impressed current cathodic protection system (ICCP) requires measurements of extremely low-level quantities of its electrical characteristics. The current experimental work utilized the Adafruit INA219 sensor module for acquiring the values for voltage, current, and power of a default load, which consumes quite low power and simulates an ICCP system. The main problem is the adaptation of the INA219 sensor to the LabVIEW environment due to the absence of the library of this sensor. This work is devoted to the adaptation of the Adafruit INA219 sensor module in the LabVIEW environment through creating, developing, and successfully testing a Sub VI to be ready for employment in an ICCP system. The sensor output was monitored with an Arduino

After the success of the reforms Keynesian save the capitalist system from collapse and to apply the concepts of state intervention in economic activity in order to revive aggregate demand to achieve the purposes of macro-economic policies which draw their scope of economic (John Keynes) theory of effective demand, which created the new role of the state away from the classical concepts. Valley transmission role of the State of (State Guardian) to the process of state overlapping that increased and social functions have become responsible for raising the standard of living of classes with limited incomes, in particular, and the rest of the classes in general, through the expansion of the delivery of public servic

The objective of the research is to evaluate the risk management practices of the variables (risk management structure, risk management methods, key components of risk management) and their relation to the principled behavior of managers behavior(innovation, proactive, risk acceptance) By adopting the questionnaire as a main tool in collecting data from managers in the National and raq insurance companies of (50) officials Department manager, department administrator, unit administrator, and analyzed their answers using the SPSS In calculating arithmetic mean, standard deviation, percentage weight and simple correlation coefficient. The most prominent conclusions were:1.There is a positive trend in the sample in both companies and a high