The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

             Polymeric microsphere devices occupy a wide range in the field of controlled drug delivery. Subcutaneous injectable preparations of Poly(Lactide-co-Glycolide) (PLGA) microsphere of Daptomycine were prepared by solvent extraction/evaporation technique using different copolymers ratio and molecular weights. Four formulations were prepared (F1-F4) and characterized in term of particle size, surface morphology, bulk density and porosity in addition to the drug content. The effects of the above parameters on the in-vitro release study were evaluated. These formulas were evaluated also for their in-vivo release profile using rat (as an animal model) and

In this research, a simple experiment in the field of agriculture was studied, in terms of the effect of out-of-control noise as a result of several reasons, including the effect of environmental conditions on the observations of agricultural experiments, through the use of Discrete Wavelet transformation, specifically (The Coiflets transform of wavelength 1 to 2 and the Daubechies transform of wavelength 2 To 3) based on two levels of transform (J-4) and (J-5), and applying the hard threshold rules, soft and non-negative, and comparing the wavelet transformation methods using real data for an experiment with a size of 26 observations. The application was carried out through a program in the language of MATLAB. The researcher concluded that

Let G be a graph with p vertices and q edges and  be an injective function, where k is a positive integer. If the induced edge labeling   defined by for each is a bijection, then the labeling f is called an odd Fibonacci edge irregular labeling of G. A graph which admits an odd Fibonacci edge irregular labeling is called an odd Fibonacci edge irregular graph. The odd Fibonacci edge irregularity strength ofes(G) is the minimum k for which G admits an odd Fibonacci edge irregular labeling. In this paper, the odd Fibonacci edge irregularity strength for some subdivision graphs and graphs obtained from vertex identification is determined.

In the present work, the focusing was on the study of the x-ray diffraction, dielectric constant, loses dielectric coefficient, tangent angle, alter- natively conductivity and morphology of PET/BaTio3. The PET/BaTio3 composite was prepared for polyethylene terephthalate PET polymer composite containing 0, 10, 20, 30, 40, 50, and 60 wt. % from Barium titanate BaTi03 powder. The composite of two materials leads to form mixing solution and hot-pressing method. The effect of BaTio3 on the structure and dielectric properties with morphology was studied on PET matrix polymer using XRD, LCR meter and SEM.

This study investigates the Linguistic and Conceptual equivalence of Conner’s Revised Scales when applied on a Sudanese sample. Sudanese parents and teachers completed behavior-rating scales on a stratified sample of 200 children. These instruments were based on Conner’s parent -48 and teacher-28 questionnaires. Following a reliable translation into Sudanese Arabic the test-retest reliability of the items and the internal consistency of the original Conner’s' revised scales were explored. The associations between scale scores and between parents and teachers scores were also examined. Both instruments displayed good reliability and the original Conners scales had satisfactory internal consistency. The inter-correlation sugg

The performance of sewage pumps stations affected by many factors through its work time which produce undesired transportation efficiency. This paper is focus on the use of artificial neural network and multiple linear regression (MLR) models for prediction the major sewage pump station in Baghdad city. The data used in this work were obtained from Al-Habibia sewage pump station during specified records- three years in Al-Karkh district, Baghdad. Pumping capability of the stations was recognized by considering the influent input importance of discharge, total suspended solids (TSS) and biological oxygen demand (BOD).  In addition, the chemical oxygen demands (COD), pH and chloride (Cl). The proposed model performanc

Cu X Zn1-XO films with different x content have been prepared by
pulse laser deposition technique at room temperatures (RT) and
different annealing temperatures (373 and 473) K. The effect of x
content of Cu (0, 0.2, 0.4, 0.6, 0.8) wt.% on morphology and
electrical properties of CuXZn1-XO thin films have been studied.
AFM measurements showed that the average grain size values for
CuXZn1-xO thin films at RT and different annealing temperatures
(373, 473) K decreases, while the average Roughness values increase
with increasing x content. The D.C conductivity for all films
increases as the x content increase and decreases with increasing the
annealing temperatures. Hall measurements showed that there are
two