In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

The recent development in statistics has made statistical distributions the focus of researchers in the process of compensating for some distribution parameters with fixed values and obtaining a new distribution, in this study, the distribution of Kumaraswamy was studied from the constant distributions of the two parameters. The characteristics of the distribution were discussed through the presentation of the probability density function (p.d.f), the cumulative distribution function (c.d.f.), the ratio of r, the reliability function and the hazard function. The parameters of the Kumaraswamy distribution were estimated using MLE, ME, LSEE by using the simulation method for different sampling sizes and using preli

 This research sheds light on the use of metal in the manufacture of jewelry, which is represented by ornamental tools in the period between the third and second millennium BC, in addition to the most important molds used in their manufacture. Man has been interested in metals since early ages, and was able to make tools that he uses in his daily life, especially jewelry. And the Syrian people got acquainted with the types of minerals, their characteristics, and how to deal with them. Minerals played an effective and prominent role in the economy of ancient Syria. Trade with those countries and secure their roads.

In the present research a new test rig has been proposed to be suitable for different cyclic loads such as cyclic bending, cyclic torsion, proportional and non proportional loads. In this work the efforts were concentrated on the cyclic bending loads concerning cracked pipes with or without internal pulsing pressure to study crack propagation in small bore pipes (up to 1'') for transverse or inclined cracks. The rig simulates the real service conditions under different stresses by means the least dangerous case will be suggested, so the experiments were considered for copper pipe, and the results have been tabulated and drawn to demonstrate the crack growth behavior as well as to justify the outcomes practically, consequently the durabil

Background: Non-nutritive sucking habits are common in infants and toddlers. One of the most common non-nutritive sucking habits is pacifier; its prevalence varies from one population to another. This study was conducted to determine the prevalence of pacifier sucking habit among children aged 1-5 years old in Baghdad city and to assess its effect on the occlusion of primary dentition concerning posterior crossbite. Materials and methods: The study was carried out among 1222 children aged 1-5 years old, from which 50 children with continues pacifier sucking habit were chosen to be the study group, compared to 50 children without any sucking habit (control group) matching the study group in age and gender. Children were examined clinically t

Background: Antimicrobial agents have been considered as having potential for the prevention of dental caries. This study aimed to test the effect of different concentrations of cardamom and black tea extracts on the sensitivity and growth of salivary mutans streptococci in comparison to chlorhexidine gluconate (0.2%) in vitro. Materials and methods: In this study. Mutans streptococci were isolated from saliva of 34 healthy people (aged between 22-40yrs). The bacteria was isolated, purifiedand diagnosed according to morphologicalcharacteristic and biochemical tests. Aqueous extracts of cardamom and black tea were prepared. Different concentrations of extracts were prepared and estimated in gm/ 100ml deionized water. The agar diffusion techn

The choice of gate dielectric materials is fundamental for organic field effect transistors (OFET), integrated circuits, and several electronic applications. The operation of the OFET depends on two essential parameters: the insulation between the semiconductor layer and the gate electrode and the capacitance of the insulator. In this work, the electrical behavior of a pentacene-based OFET with a top contact / bottom gate was studied. Organic polyvinyl alcohol (PVA) and inorganic hafnium oxide (HfO₂) were chosen as gate dielectric materials to lower the operation voltage to achieve the next generation of electronic applications. In this study, the performance of the OFET was studied using monolayer and bilayer gate insulators.

The choice of gate dielectric materials is fundamental for organic field effect transistors (OFET), integrated circuits, and several electronic applications. The operation of the OFET depends on two essential parameters: the insulation between the semiconductor layer and the gate electrode and the capacitance of the insulator. In this work, the electrical behavior of a pentacene-based OFET with a top contact / bottom gate was studied. Organic polyvinyl alcohol (PVA) and inorganic hafnium oxide (HfO2) were chosen as gate dielectric materials to lower the operation voltage to achieve the next generation of electronic applications. In this study, the performance of the OFET was studied using monolayer and bilayer gate insulators. To mo

Atheists have spread in the modern era, so that atheism has become a bad phenomenon in the world in general and in Islamic societies in particular, so the research aims to study the individual and social effects left by atheism on the atheists themselves, and the research included multiple axes: atheism linguistically and idiomatically, atheism in the Qur’an Noble and Modern (and Contemporary) Atheism Statistics: and the reasons for atheism: Studying the phenomenon of atheism in Iraq as a model, then studying the effects of atheism: on the individual first, then atheism and its impact on society, then the conclusion, recommendations, sources and references

The current research seeks to identify the impact of Barman's model on acquisition of the concepts of jurisprudence of worship among students of the departments of Qur'anic sciences. To achieve the research objectives, the researcher relied on the experimental method through a design with partial control by relying on two experimental groups receiving teaching by using the Barman model and a control group receives teaching through the normal method. After applying the experiment, the study reached the following results: Students of the Department of Qur’anic Sciences in general need educational programs linked to the curriculum and built on scientific foundations, according to their needs and problems (psychological, cognitive, and soc