This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi

The development of information systems in recent years has contributed to various methods of gathering information to evaluate IS performance. The most common approach used to collect information is called the survey system. This method, however, suffers one major drawback. The decision makers consume considerable time to transform data from survey sheets to analytical programs. As such, this paper proposes a method called ‘survey algorithm based on R programming language’ or SABR, for data transformation from the survey sheets inside R environments by treating the arrangement of data as a relational format. R and Relational data format provide excellent opportunity to manage and analyse the accumulated data. Moreover, a survey syste

The administration on the basis of the activities designed to evaluate the performance of activities in terms of cost, time and quality by identifying activities that add value and those that are no add value and  enables the administration of making up their own continuous improvement in production, through lower costs and reduce the time and improve the quality   and reduce the incidence of spoilage and waste, y based search Ally premise that (the continuous improvement of the adoption of management style on the basis of the activities helps management in decision-making wise to reduce  costs) to prove the hypothesis has sought research to achieve its goal of  Alkadivh and Alkoppelan     &nb

This study deals with the estimation of critical load of unidirectional polymer matrix composite plates by using experimental and finite element techniques at different fiber angles and fiber volume fraction of the composite plate.

            Buckling analysis illustrated that the critical load decreases in nonlinear relationship with the increase of the fiber angle and that it increases with the increase of the fiber volume fraction.

            The results show that the maximum value of the critical load is (629.54 N/m) at (q = 0°) and (V_f = 40 %) for the finite element method, while the minimum val

In this paper, some necessary and sufficient conditions are obtained to ensure the oscillatory of all solutions of the first order impulsive neutral differential equations. Also, some results in the references have been improved and generalized. New lemmas are established to demonstrate the oscillation property. Special impulsive conditions associated with neutral differential equation are submitted. Some examples are given to illustrate the obtained results.

    The main goal of the current research is to know -Environmental problems included in the content of the two science books (chemistry units) for intermediate stage

A list of environmental problems had been prepared  and  consisting of (8) main areas which are (air and atmosphere pollution, water pollution, soil pollution, energy, disturbance of biodiversity and environmental balance, waste management, food and medicinal pollution, investment of mineral wealth). Of which (60) sub-problems,  at that time the researcher analyzed the two science books (two chemistry units) for the intermediate stage of the academic year (2020-2021) in light of the list that was prepared, and the validity and consisten

The high cost of chemical analysis of water has necessitated various researches into finding alternative method of determining portable water quality. This paper is aimed at modelling the turbidity value as a water quality parameter. Mathematical models for turbidity removal were developed based on the relationships between water turbidity and other water criteria. Results showed that the turbidity of water is the cumulative effect of the individual parameters/factors affecting the system. A model equation for the evaluation and prediction of a clarifier’s performance was developed:

Model: T = T₀(-1.36729 + 0.037101∙10^λpH + 0.048928t + 0.00741387∙alk)

The developed model will aid the predictiv

The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

Artificial intelligence (AI) is entering many fields of life nowadays. One of these fields is biometric authentication. Palm print recognition is considered a fundamental aspect of biometric identification systems due to the inherent stability, reliability, and uniqueness of palm print features, coupled with their non-invasive nature. In this paper, we develop an approach to identify individuals from palm print image recognition using Orange software in which a hybrid of AI methods: Deep Learning (DL) and traditional Machine Learning (ML) methods are used to enhance the overall performance metrics. The system comprises of three stages: pre-processing, feature extraction, and feature classification or matching. The SqueezeNet deep le