this research aims at a number of objectives including Developing the tax examination process and raise its efficiency without relying on comprehensive examination method using some statistical methods in the tax examination and Discussing the most important concepts related to the statistical methods used in the tax examination and showing its importance and how they are applied. the research represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side Some statistical methods applied to the sample of the final accounts for the contracting company (limited) and the pharmaceutical industry (

Preparing teacher occupies the attention of many thinkers and philosophers since the age of
kaldinics ( people of mesoptam / 2342 pH ) to the Islamic age where moslems philosophers
focus their attention on thought and philosophy where the philosophy of that teaching
depends on : teacher , student and family begin .
So , the issue of preparing and training teacher occupies the attention of education scientists
depending on his vital and important role in implementing of teaching policies in philosophies
and Islamic educational thought , therefore , the preparing and development of the teacher
regards as one of the basics of teaching development because of its importance in
development of teaching performance and th

        The aim of this paper is to introduce the definition of projective 3-space over Galois field GF(q), q = p^m, for some prime number p and some integer m.

        Also the definitions of (k,n)-arcs, complete arcs, n-secants, the index of the point and the projectively equivalent arcs are given.

        Moreover some theorems about these notations are proved.

The aim of this research is to recognize the tasks undertaken by   the   headmasters   of   intermediate   schools   concerning   time- administration,   in   accordance   to   the   viewpoints   of   the headmasters   of   intermediate   schools   in   the   Administration   of Education   of   Al-Karkh   the   Third.   The   sample   of   this   research consists   of   (60)   headmasters   and &n

Background: One of the most common problems that encountered is postburn contracture which has both functional and aesthetic impact on the patients. Various surgical methods had being proposed to treat such problem. Aim: To evaluate the effectiveness of square flap in management of postburn contracture in several part of the body. Patients and methods: From April 2019 to June 2020 a total number of 20 patients who had postburn contracture in various parts of their body were subjected to scar contracture release using square flap. The follow up period was ranging between 6 months to 12 months. Results: All of our patients had achieved complete release of their band with maximum postoperative motion together with accepted aesthetic outcome. A

Iraq suffers the continuing lack of water resources in generdwether it is surface or underearth water or rain. The study of rain has got the utmost importance in order to the rain direction in Iraq and in Mosul in particular and what it will be in future. It also shows the wet as well as the dry seasons and the possibility of expecting them and expecting their quantities in order to invest them and to keep this vital resource The research deals with predict the wet and dry rainy seasons in Mosul using (SPI) Standardized precipitation index extracted from conversion of Gamma distribution to standardized normal distribution , depending on data of monthly rain amounts for 1940-2013 . Results showed existence of 31 w

  Let â„› be a commutative ring with unity and let ℬ be a unitary R-module. Let ℵ be a proper submodule of ℬ, ℵ is called semisecond submodule if for any r∈ℛ, r≠0, n∈Z_+, either rⁿℵ=0 or rⁿℵ=rℵ.

In this work, we introduce the concept of semisecond submodule and confer numerous properties concerning with this notion. Also we study semisecond modules as a popularization of second modules, where an ℛ-module ℬ is called semisecond, if ℬ is semisecond submodul of ℬ.

      The definition of semi-preopen sets were first introduced by "Andrijevic" as were is defined by :Let (X ,  ) be a topological space, and let  A ⊆,    then A is called semi-preopen set if ⊆∘ .        In this paper, we study the properties of semi-preopen sets but by another  definition which is equivalent to the first definition and we also study the relationships among it and (open, α-open, preopen and semi-p-open )sets.

Czerwi’nski et al. introduced Lucky labeling in 2009 and Akbari et al and A.Nellai Murugan et al studied it further. Czerwi’nski defined Lucky Number of graph as follows: A labeling of vertices of a graph G is called a Lucky labeling if  for every pair of adjacent vertices u and v in G where . A graph G may admit any number of lucky labelings. The least integer k for which a graph G has a lucky labeling from the set 1, 2, k is the lucky number of G denoted by η(G). This paper aims to determine the lucky number of Complete graph K_n, Complete bipartite graph K_m,n and Complete tripartite graph K_l,m,n. It has also been studied how the lucky number changes whi