This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

In this paper, we introduce the concept of e-small M-Projective modules as a generalization of M-Projective modules.

An R-module M is called ET-H-supplemented module if for each submodule X of M, there exists a direct summand D of M, such that T⊆X+K if and only if T⊆D+K, for every essential submodule K of M and T M. Also, let T, X and Y be submodules of a module M , then we say that Y is ET-weak supplemented of X in M if T⊆X+Y and (X⋂Y M. Also, we say that M is ET-weak supplemented module if each submodule of M has an ET-weak supplement in M. We give many characterizations of the ET-H-supplemented module and the ET-weak supplement. Also, we give the relation between the ET-H-supplemented and ET-lifting modules, along with the relationship between the ET weak -supplemented and ET-lifting modules.

Several toxigenic cyanobacteria produce the cyanotoxin (microcystin). Being a health and environmental hazard, screening of water sources for the presence of microcystin is increasingly becoming a recommended environmental procedure in many countries of the world. This study was conducted to assess the ability of freshwater cyanobacterial species Westiellopsis prolifica to produce microcystins in Iraqi freshwaters via using molecular and immunological tools. The toxigenicity of W. prolifica was compared via laboratory experiments with other dominant bloom-forming cyanobacteria isolated from the Tigris River: Microcystis aeruginosa, Chroococcus turigidus, Nostoc carneum, and Lyngbya sp. signifi

Sorption is a key factor in removal of organic and inorganic contaminants from their aqueous solutions. In this study, we investigated the removal of Xylenol Orange tetrasodium salt (XOTS) from its aqueous solution by Bauxite (BXT) and cationic surfactant hexadecyltrimethyl ammonium bromide modified Bauxite (BXT-HDTMA) in batch experiments. The BXT and BXT-HDTMA were characterized using FTIR, and SEM techniques. Adsorption studies were performed at various parameters i.e. temperature, contact time, adsorbent weight, and pH. The modified BXT showed better maximum removal efficiency (98.6% at pH = 9.03) compared to natural Bauxite (75% at pH 2.27), suggesting that BXT-HDTMA is an excellent adsorbent for the removal of XOTS from water. The equ