This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

In this research constructed N2 laser system by use developed method of electric discharge. In this method used four step of electric discharge by using four capacitors, three spark gaps, high tension power supply varying in range from 12kV to 24 kV and three resistors, this method called three stage blumlein circuit. The breakdown time delay of these parallel spark gaps cement strong ultraviolet preionization in the laser channel, thus the result of these amendments the laser output is many doubled and is more increasing than that obtained using the one and two stage blumlein circuits. This system has been designed and operated to give pulse laser with wavelength at 337.1 nm. This laser system can operate without mirrors and optical res

Due to restrictions and limitations on agricultural water worldwide, one of the most effective ways to conserve water in this sector is to reduce the water losses and improve irrigation uniformity. Nowadays, the low-pressure sprinkler has been widely used to replace the high-pressure impact sprinklers in lateral move sprinkler irrigation systems due to its low operating cost and high efficiency. However, the hazard of surface runoff represents the biggest obstacle for low-pressure sprinkler systems. Most researchers have used the pulsing technique to apply variable-rate irrigation to match the crop water needs within a normal application rate that does not produce runoff. This research introduces a variable pulsed irrigation algorit

      The Khor Mor gas-condensate processing plant in Iraq is currently facing operational challenges due to foaming issues in the sweetening tower caused by high-soluble hydrocarbon liquids entering the tower. The root cause of the problem could be liquid carry-over as the separation vessels within the plant fail to remove liquid droplets from the gas phase. This study employs Aspen HYSYS v.11 software to investigate the performance of the industrial three-phase horizontal separator, Bravo #2, located upstream of the Khor Mor sweetening tower, under both current and future operational conditions. The simulation results, regarding the size distribution of liquid droplets in the gas product and the efficiency gas/liquid separation, r

Background: Saliva is a specific bio-fluid with important biomarkers. Analyzing any alternation in these markers could give valuable information, in relation to oral health status parameters. The aim of this study was to investigate the level of α -amylase in unstimulated whole saliva of healthy, primary school children in relation to some oral health parameters. Materials and Methods: A questionnaires consisted of demography and medical histories of participants were filled by children families. Saliva samples were collected for 5- minutes between 9:00 -11:00 AM from 114 healthy students aged 6-13 years, divided into four age groups. Flow- rate, Plaque and Gingival Index were assessed and dentition status was investigated by DMFT/dmft

We report on using a CO₂ (10.6 µm) laser to debond the lithium disilicate veneers. Sixty-four sound human premolar teeth and 64 veneer specimens were used in the study. The zigzag movement via CO₂ laser handpiece along with an air-cooled jet to prevent temperature elevation above the necrosis temperature limit (5.5 C°) was applied. The optimal deboning irradiation time was super-fast, at about 5 seconds at 3 Watt CO₂ laser power. It is 20 times less than any previously published work for veneers debonding. The enamel beneath the debonded veneers has been assessed by atomic force microscopy (AFM) and shear stress technique as criteria for the easiness of debonding. The

Wireless Multimedia Sensor Networks (WMSNs) are a type of sensor network that contains sensor nodes equipped with cameras, microphones; therefore the WMSNS are able to   produce multimedia data such as video and audio streams, still images, and scalar data from the surrounding environment. Most multimedia applications typically produce huge volumes of data, this leads to congestion. To address this challenge, This paper proposes Modify Spike Neural Network control for Traffic Load Parameter with Exponential Weight of Priority Based Rate Control algorithm (MSNTLP with EWBPRC). The Modify Spike Neural Network controller (MSNC) can calculate the appropriate traffi

The aim of this research is to construct a three-dimensional maritime transport model to transport nonhomogeneous goods (k) and different transport modes (v) from their sources (i) to their destinations (j), while limiting the optimum quantities v ijk x to be transported at the lowest possible cost v ijk c and time v ijk t using the heuristic algorithm, Transport problems have been widely studied in computer science and process research and are one of the main problems of transport problems that are usually used to reduce the cost or times of transport of goods with a number of sources and a number of destinations and by means of transport to meet the conditions of supply and demand. Transport models are a key tool in logistics an