Abstract :                                                                                               

                 This research demonstrates the importance of

This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with t

In this study, pebble bed as an absorber and storage material was placed in a south facing, flat plate air-type solar collector at fixed tilt angle of (45°). The effect of this material and differ- ent parameters on collector efficiency has been investigated experimentally and
theoretically. Two operation modes were employed to study the performance of the solar air heater. An inte- grated mode of continuous operation of the system during the period of (11:00 am – 3:00 pm) and non-integrated mode in which the system stored the solar energy through the day then used the stored energy during the period of (3:00 pm – 8:00 pm). The results of parametric study in case of continuous operating showed that the maximum average temperatur

The current research (violence in contemporary Iraqi drawing) study the nature of the manifestations of violence, Kdoual effective in technical text and give these functions of the images have multiple connotations psychological symbolism, and has read the text in the light of the impact of the Iraqi social reality after the recent occupation of events and to study the impact of this stage on Iraqi contemporary painting, and this research consists of three chapters included the first chapter defines the research problem, which is illustrated through the following questions which are real problems require study and research .

Is constitute an objective treatment of the Academy of artistic representations of a phenomenon in the for

تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

A procedure, depending on the derivatization and determination of aniline was depicted andvalidated in this study. 8-hydroxyquinoline (8-HQ) was used as the derivatizing agent for thedetermination of aniline. An optimization study was performed for the derivatization reaction, i.e.,the diazonium coupling reaction, the optimum parameters were as follows: 22 mM of hydrochloricacid, 54mM of sodium hydroxide, and 1.8mM of sodium nitrate. The optimization study of themethod of cloud point extraction (CPE) revealed that the extraction solvent was 0.5 ml of Triton X-100, the optimum temperature was 90 °C, and the incubation time was 25 min. The linearity,correlation coefficients, molar absorptivities, and limits of detection were improved using t

Contemporary arts have achieved, in accordance with the transition of concepts, a new logic in presentation and expression in general, and specifically in the field of ceramic art. The shift towards the logic of rejection and subversion of prevailing methods, which have been almost a constant foundation for a long period, has directly influenced the direction of visual arts in the contemporary world.
The growth and cultural transformations that the world has witnessed after the two World Wars have produced cognitive shifts based on strategies that diverge from the dominant culture. These approaches vary according to existential needs, as the language of art has become conceptual and a medium for contemporary culture with its rapid an

This study was carried out to study effect of magnetic water ( M0 and M) and different concentrations of coconut extract in Fragaria x ananassa (Duch) C.V Festival. The results showed significant differences in the plants treated with magnetic water ( 0.12 Tesla) and different concentrations of coconut extract C1 (0%), C2 (2.5%), C3 (5%), C4 (7.5%) and C5 (10%) in vegetative parameters as in leaf area and chlorophyll in treatment M0C3 was (53.72 Dcm2, 50.00), respectively, highest leaf number and plant dry weight in MC4 (12.77,14.22 gm), respectively. Results recorded significant differences in fruit parameters such as weight in MC1 (18.97 gm). The maximum fruit number was in MC3 (110), the greatest fruit size was in MC4 (15.78 cm3) and the