The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

This study aims at identifying the activation of the role of feminine leaders in educational decision-making in educational administrations in the Northern Borders Province in light of the Kingdom's vision 2030. It also aims to identify what educational leadership is, to study the conceptual framework of the contemporary education decision-making process, and to examine the reality of the problems of feminine leaders in educational decision-making in the educational administrations in the Northern Borders. In addition, it tries to develop a proposed vision to activate the role of feminine leaders in educational decision-making in Educational Administrations in the Northern Borders Province in light of Vision 2030. To achieve the objectiv

This is a descriptive study that used the survey method, it’s aimed to identify the topics and frameworks of diplomatic and political issues covered by the news of the website of the Iraqi Ministry of Foreign Affairs, through the content analysis method applied on a sample selected in a systematic random manner for news published in the year 2021. The sample included (191) news equivalent to (20%) of the total study population of (942). The study reached some results, the most important of which were as follows: The political issue, in its general sense, grabbed the most prominent attention among the various issues and events focused on by Iraqi diplomacy: "international cooperation", "bilateral cooperation", and then "regional politic

A perturbed linear system with property of strong observability ensures that there is a sliding mode observer to estimate the unknown form inputs together with states estimation. In the case of the electro-hydraulic system with piston position measured output, the above property is not met. In this paper, the output and its derivatives estimation were used to build a dynamic structure that satisfy the condition of strongly observable. A high order sliding mode observer (HOSMO) was used to estimate both the resulting unknown perturbation term and the output derivatives. Thereafter with one signal from the whole system (piton position), the piston position make tracking to desire one with a simple linear output feedback controller after ca

The aim of this research is to know how business organizations achieve competitive advantage ,and make it sustainable through constructing a green strategy ( friend to environment) which is reflected on sustaining their competitive advantages .The problem of this study is presented through trying to answer many thoughtful questions, the most important of them are: 

1-Can business organizations today make green strategies supporting their competitive advantage?

2-Is there a framework or mechanism could be depended on by business organizations to manage strategic risks of losing their competit

Background: Abdominoplasty is one of the commonest surgical procedures that performed for those patients who had skin laxity, strive and muscle rectur diastasis. Combined using of liposuction and abdominoplasty it can give better result than traditional abdominoplasty with fear complications. Patient and Method: A total number of 25 female patients with age ranging between 27-55 years were underwent lipoabdominoplasty. With extensive liposuction of abdominal wall and selective undermining together with muscle plication. All of our patients had body mass index more than 30. Patients satisfaction and complication were documented postoperatively. Result: All of our patients had no Major complications and the postoperative period passed unevent

The operation and management of water resources projects have direct and significant effects on the optimum use of water. Artificial intelligence techniques are a new tool used to help in making optimized decisions, based on knowledge bases in the planning, implementation, operation and management of projects as well as controlling flowing water quantities to prevent flooding and storage of excess water and use it during drought.

 In this research, an Expert System was designed for operating and managing the system of AthTharthar Lake (ESSTAR). It was applied for all expected conditions of flow, including the cases of   drought, normal flow, and during floods. Moreover, the cases of hypothetical op

           In this research, the preparation of a chemically activated carbon from date stones by using electric and microwave assisted K₂CO₃ activation was studied. The effect of radiation power, radiation time, and impregnation ratio on the yield and Iodine number on the activated carbons was investigated. The activated carbon characterizations were examined by its surface area, pore structure analysis, bulk density, moisture content, ash content, iodine number, FTIR, and scanning electron microscopy (SEM). The adsorption capacity was also studied by adsorption of fluoroquinolones antibiotics, CIP, NOR, and LEVO, by the prepared activated carbon.