The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

Recently, important efforts have been made in an attempt to search for the cheapest and ecofriendly alternatives adsorbents. In the present work, waste molasses from Iraqi date palm (Zahdi) had been used as a provenance to produce charcoal for the removal of methylene blue (MB) dye from water. The optimum prepared charcoal was obtained at 150 C, by increasing temperature to 175 C, the charcoal had almost converted to ash. The obtained charcoal have been inspected for properties using scanning electron microscope (SEM), atomic force microscope (AFM), porosity and surface area. Adsorption data were optimized to Langmuir and Freundlich and adsorption parameters have been evaluated. The thermodynamic parameters like a change

In this study, hydroxyapatite (HAP, Ca10(PO4)6(OH)2) has been prepared as bioceramic material with biological specifications useful to used for orthopedic and dental implant applications. Wet chemical processing seems to form the fine grain size and uniform characteristic nanocrystalline materials by the interstice factors controlling which affected the grain size and crystallinity in order to give good mechanical and/or constituent properties similar as natural bone. Fluorinated hydroxyapatite [4-6 wt% F, (FHA, Ca10(PO4)6(OH)2–Fx] was developed in new method for its posses to increased strength and to give higher corrosion resistance in biofluids than pure HAP moreover reduces the risk of dental caries. The phase's and functional groups

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

A new two-way nesting technique is presented for a multiple nested-grid ocean modelling system. The new technique uses explicit center finite difference and leapfrog schemes to exchange information between the different subcomponents of the nested-grid system. The performance of the different nesting techniques is compared, using two independent nested-grid modelling systems. In this paper, a new nesting algorithm is described and some preliminary results are demonstrated. The validity of the nesting method is shown in some problems for the depth averaged of 2D linear shallow water equation.

There are many different methods for analysis of two-way reinforced concrete slabs. The most efficient methods depend on using certain factors given in different codes of reinforced concrete design. The other ways of analysis of two-way slabs are the direct design method and the equivalent frame method. But these methods usually need a long time for analysis of the slabs.

In this paper, a new simple method has been developed to analyze the two-way slabs by using simple empirical formulae, and the results of final analysis of some examples have been compared with other different methods given in different codes of practice.

The comparison proof that this simple proposed method gives good results and it can be used in analy

The aim of this paper is to determine the flexural moment capacity of Reactive Powder Concrete (RPC) two-way slabs based on three models proposed by previous studies (Model 1, Model 2, and Model 3). The results obtained from these models were compared with those obtained from experimental work to check the accuracy and the applicability of the adopted theoretical models. The experimental program included the testing of three simply supported RPC two-way slabs (1000x1000x70) mm each. The tested specimens had identical properties except their steel fibres volume ratios (0.5 %, 1 %, and 1.5 %). The comparison with the experimental data showed that (Model 3) is the most suitable one among the three models. Model 1 was found to underestimate the

This paper is focused on studying the effect of cutting parameters (spindle speed, feed and depth of cut) on the response (temperature and tool life) during turning process. The inserts used in this study are carbide inserts coated with TiAlN (Titanum, Aluminium and Nitride) for machining a shaft of stainless steel 316L. Finite difference method was used to find the temperature distribution. The experimental results were done using infrared camera while the simulation process was performed using Matlab software package. The results showed that the  maximum difference between the experimental and simulation results was equal to 19.3 , so, a good agreement between the experimental and simulation results  was achieved. Tool life w