Nonlinear time series analysis is one of the most complex problems ; especially the nonlinear autoregressive with exogenous variable (NARX) .Then ; the problem of model identification and the correct orders determination considered the most important problem in the analysis of time series . In this paper , we proposed splines  estimation method for model identification , then we used three criterions for the correct orders determination. Where ; proposed method used to estimate the additive splines for model identification , And the rank determination depends on the additive property  to avoid the problem of curse dimensionally . The proposed method is one of the nonparametric methods , and the simulation results give a

This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

Everybody is connected with social media like (Facebook, Twitter, LinkedIn, Instagram…etc.) that generate a large quantity of data and which traditional applications are inadequate to process. Social media are regarded as an important platform for sharing information, opinion, and knowledge of many subscribers. These basic media attribute Big data also to many issues, such as data collection, storage, moving, updating, reviewing, posting, scanning, visualization, Data protection, etc. To deal with all these problems, this is a need for an adequate system that not just prepares the details, but also provides meaningful analysis to take advantage of the difficult situations, relevant to business, proper decision, Health, social media, sc

This study investigates the influence of asymmetric involute teeth profiles for helical gears on the bending stress. Theoretically, bending stress has been estimated in spur involute gears which have symmetric teeth profile by based on the Lewis, 1892 equation. Later, this equation is developed by, Abdullah, 2012. to determine the effect of an asymmetric tooth profile for the spur gear on the bending stress. And then these equations are applied with stress concentration factor once for symmetric and once other for asymmetric teeth profile. In this paper, the bending stresses for various types of helical gear with various types of asymmetric teeth profile are calculated numerically for defined the stress concentration fac

    It was confirmed in this research that the ligand calcichrome formed stable complex with calcium ion at pH of  8.5 which verified by UV/Vis and FTIR spectral analysis and the complexation occurred via hydroxyl groups .

The stoichiometric ratio of the formed complex was found to be 1:1 by mole ratio and continuous variation methods . Dry ashing method of the complex and flame emission photometric analysis offered a calcium percentage in calcium complex equal 4.5% with an error of 2.41% due to experimental errors .

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

The aim of the research is to evaluate the response of the researched leaders towards practicing the concept of the lens, which is its dimensions with (stakeholders, resource mobilization, knowledge development, culture management) and the nature of its relationship to tax pioneer performance represented in its dimensions (strategic direction, leadership indicators, growth, renewal and modernization, efficiency, Effectiveness) The questionnaire was approved as a main tool in collecting data and information from the sample members in the General Authority of Taxes, which number (91) Who are on (M. General Manager, Division Director, Deputy Director, Senior Division Director, Deputy Director, Second Division, Division Officer, M. D