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

The stanza in the sonnet has been defined as a set of poetic lines followed after proem
and be the same meter as that of proem in complete stanza, but in rhyme scheme different
from that meter. The couplet is defined as set of poetic lines that followed the stanza and be as
the same meter as that of stanza, but with different rhyme scheme. This definition is approved
by all specialized in field of Andalus literature and it was also proven to them that this
construction emptied of indications. This meter has endeavored to prove that that there were a
difference in denotation for meaning between the stanza and couplet. Thus, the sonneteers
have outweighed the sonnet of the blind "Tutaili" to their sonnets as they felt

Abstract

    Binary polymer blend was prepared by mechanical mixing method of unsaturated polyester resin with Nitrile Butadiene Rubber (NBR) with different weight ratios (0, 5, 10 and 15) % of (NBR). Tensile characteristics and wear rates of these blends were studied for all mixing ratios. The microstructure of fracture surfaces of the prepared samples were investigated by optical microscope. The results were showed that strain rates of the resin material increase after blending it with rubber while the ultimate tensile strength and Young’s modulus values of it will decrease. It is also noticed that the wear rate of resin decreases with increasing of (NBR) content.

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There has been a growing interest in the use of chaotic techniques for enabling secure communication in recent years. This need has been motivated by the emergence of a number of wireless services which require the channel to provide low bit error rates (BER) along with information security. The aim of such activity is to steal or distort the information being conveyed. Optical Wireless Systems (basically Free Space Optic Systems, FSO) are no exception to this trend. Thus, there is an urgent necessity to design techniques that can secure privileged information against unauthorized eavesdroppers while simultaneously protecting information against channel-induced perturbations and errors. Conventional cryptographic techniques are not designed

ABSTRACT

      The current research aims at highlighting the role of engagement of a sample of employees who works in some of the Iraqi private banks in terms of their interaction , commitment and enthusiasm and the positive impact they own regarding their job and devote their efforts to achieve the core purpose  which is customer loyalty. The problem was expressed through a number of intellectual and practical questions.

In order to achieve the aim of the research the quantitative analytical method was used depending on a questionnaire as a basic tool to collect research data and the qualitative survey method depending on semi-structured interviews which were distrib

The aim of the research is to identify the problems of teaching computer material concerning fourth grade students’ point of view in the computer department in the College of Education for Women by identifying the statistically significant differences between the answers of female students to problems in the field of school administration and in the field of teaching computer subject included the sample of research On (39) of (50) students and (78%) From the fourth grade students in the department of computer who had achieved the theoretical part in the first semester and the assembly application in the second semester in the schools of Baghdad city for the aca

Successfully, theoretical equations were established to study the effect of solvent polarities on the electron current density, fill factor and efficiencies of Tris (8-hydroxy) quinoline aluminum (Alq3)/ ZnO solar cells. Three different solvents studied in this theoretical works, namely 1-propanol, ethanol and acetonitrile. The quantum model of transition energy in donor–acceptor system was used to derive a current formula. After that, it has been used to calculate the fill factor and the efficiency of the solar cell. The calculations indicated that the efficiency of the solar cell is influenced by the polarity of solvents. The best performance was for the solar cell based on acetonitrile as a solvent with electron current density of (5.0

One of the Iraqi geotechnical problems is the presence of gypseous soils covering about (27-36) percentage of Iraq soils containing gypsum between (10-70) ratios. The main reason for soil problematic is the gypsum dissolution when these soils are inundated. However, the soluble gypsum can be leached out of the soil particles, so these problems can be led to cracking, tilting, and collapsing the related soil structure and changing the soil properties. The aim of this work is to investigate the performance of under-reamed piles as a new, improved method to reduce the moisture sensitive and the primary triggering mechanism for the volume reduction of collapsible soil, which is considered as a non-elastic deformation; this was done by c