Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

Ensuring reliable data transmission in Network on Chip (NoC) is one of the most challenging tasks, especially in noisy environments. As crosstalk, interference, and radiation were increased with manufacturers' increasing tendency to reduce the area, increase the frequencies, and reduce the voltages.  So many Error Control Codes (ECC) were proposed with different error detection and correction capacities and various degrees of complexity. Code with Crosstalk Avoidance and Error Correction (CCAEC) for network-on-chip interconnects uses simple parity check bits as the main technique to get high error correction capacity. Per this work, this coding scheme corrects up to 12 random errors, representing a high correction capac

In the field of construction project management, time and cost are the most important factors to be considered in planning every project, and their relationship is complex. The total cost for each project is the sum of the direct and indirect cost. Direct cost commonly represents labor, materials, equipment, etc.
Indirect cost generally represents overhead cost such as supervision, administration, consultants, and interests. Direct cost grows at an increasing rate as the project time is reduced from its original planned time. However, indirect cost continues for the life of the project and any reduction in project time means a reduction in indirect cost. Therefore, there is a trade-off between the time and cost for completing construc

The solution gas-oil ratio is an important measurement in reservoir engineering calculations. The correlations are used when experimental PVT data from particular field are missing. Additional advantages of the correlations are saving of cost and time.
This paper proposes a correlation to calculate the solution gas -oil ratio at pressures below bubble point pressure. It was obtained by multiple linear regression analysis of PVT data collected from many Iraqi fields.
In this study, the solution gas-oil ratio was taken as a function of bubble point pressure, stock tank oil gravity, reservoir pressure, reservoir temperature and relative gas density.
The construction of the new correlation is depending on thirty seven PVT reports th

The turning process has various factors, which affecting machinability and should be investigated. These are surface roughness, tool life, power consumption, cutting temperature, machining force components, tool wear, and chip thickness ratio. These factors made the process nonlinear and complicated. This work aims to build neural network models to correlate the cutting parameters, namely cutting speed, depth of cut and feed rate, to the machining force and chip thickness ratio. The turning process was performed on high strength aluminum alloy 7075-T6. Three radial basis neural networks are constructed for cutting force, passive force, and feed force. In addition, a radial basis network is constructed to model the chip thickness ratio. T

This study is concerned with the comparison of the results of some tests of passing and dribbling of the basketball of tow different years between teams of chosen young players in Baghdad. Calculative methods were used namely (Arithmetic mean, Value digression and T.test for incompatible specimens). After careful calculative treatments, it has been that there were abstract or no abstract differences in the find results of chestpass, highdribble and cross-over dribble. The clubs were: (Al-Khark, Air defence, Police and Al-Adamiyah) each one separate from the other for the year (2000-2001). After all that many findings were reached such as the lack of objective valuation (periodical tests) between one sport season and the other. In the light

The research is marked by (Development Design Interior spaces for children's theater halls in the city of Baghdad). Which consists of four chapters, namely, the first chapter the research problem and the need for him, which included identifying the research problem and of poor achievement of aesthetic values and functional at the scene of the child and its significance in that it is a way of cultural entertainment education of the child and its objectives as it aims to evelop interiors for children's theater, and its limits. Theater Magic Lantern in the city of Baghdad, the second chapter addressed the theoretical framework, which consists of the psychology of the child, and space Children's Theatre and types, forms of children's theater

The design of the interior spaces process the product of intellectual civilization expresses the prevailing thought, discoverers of principles and beliefs through the sheen reflects the present, and generating languages ​​graphical variety caused a different revolution in design mounting structure, and because of the complex nature of the interior spaces were and we have to be a reflection of cultural reality of being a form of cultural expression and true embodiment of scientific developments prevailing for each stage where she was born, the changes occurring in human thought and then extremism and the discrepancy tastes among individuals all communities factors have caused a change in the design structure involving modernization an

The main objective of this study is to characterize the main factors which may affect the behavior of segmental prestressed concrete beams comprised of multi segments. The 3-D finite element program ABAQUS was utilized. The experimental work was conducted on twelve simply supported segmental prestressed concrete beams divided into three groups depending on the precast segments number. They all had an identical total length of 3150mm, but each had different segment numbers (9, 7, and 5 segments), in other words, different segment lengths. To simulate the genuine fire disasters, nine beams were exposed to high-temperature flame for one hour, the selected temperatures were 300°C (572°F), 500°C (932°F) and 700°C (1292°F) as recomm