The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

The Strait of Malacca is one of the waterways of strategic, political, and economic importance. This strait has an increasing importance to its neighboring countries. The Strait of Malacca is very important for China, especially in the field of energy supply security, as the vast ma jority of energy supplies come to China through this strait. China seeks to ensure its security, especially in light of the cooperation of countries that look forward to this strait as well as the United States, and what the United States may cause to China, as many of them are at war with China over the China Sea, not to mention the countries that overlook it. The importance of the research emerges from the basic idea that the strategic importance of the Strait

Phosphorus is usually the limiting nutrient for eutrophication in inland receiving waters; therefore, phosphorus concentrations must be controlled. In the present study, a series of jar test was conducted to evaluate the optimum pH, dosage and performance parameters for coagulants alum and calcium chloride. Phosphorus removal by alum was found to be highly pH dependent with an optimum pH of 5.7-6. At this pH an alum dosage of 80 mg/l removed 83 % of the total phosphorus. Better removal was achieved when the solution was buffered at pH = 6. Phosphorus removal was not affected by varying the slow mixing period; this is due to the fact that the reaction is relatively fast.
The dosage of calcium chloride and pH of solution play an importa

Abstract: This research was performed to study the effect of some amino acids and vitamins on the growth of bacteria Staphylococcus aureas and its sensitivity against UV light. The results showed low inhibition in bacterial growth because amino acids repairs the damges caused by UV light. Besides the effect of two groups of antibiotics (β-lactame and tetracycline) on the growth of S. aureus and the possible interference of amino acids and vitamins in the activity of the antibiotics against this bacteria in the presence of UV light were studied. The result show increase in the sensitivity towards these antibiotics and provided protection against the antibiotics.

(28)Bacterial local isolates of Bacillus sp. were obtained from soil samples. Isolates were tested for thermostable alpha- amylase production on solid media; fifteen isolates were able to develop clear zone around the bacterial growth after floating the plates with iodine reagent (Lugol's solution). There were further tested in submerged culture which led to selection of Bacillus sp. H14since it was the most efficient .Microbial and biochemical tests showed that the local isolate Bacillus sp.H14was refered to the species B.licheniformis that signed as H14 was refered to the species B.licheniformis H14 .,To get ahigher yield of alpha – amylase(48.70unit/mg protein) production from the local isolate B.licheniformis H14 . This study used

Implementing smart community engagement should consider careful planning and collaboration with numerous stakeholders, including the community. The technology and program must be designed to frame its purpose and should link back to specific goals of implementing smart community engagement. Digital services do not guarantee a smart engagement between the community and the local government. This is the case for the Kubang Pasu local government where several online services have been provided in their attempt to implement the smart community concept. However, understanding on the preferences of features and requirements of existing web-based systems and the impact of these systems is lacking. Therefore, a perception study needs to be condu

The experiment was conducted at the plant tissue culture laboratory of the Department of Horticulture and Garden Engineering College of Agricultural Engineering Sciences, University of Baghdad, in order to study the effect of some growth regulators on propagation an stimulation production of volatile oil compounds of rosemary plant Rosmarinus officinlis using two vegetative parts (apical and lateral buds). Factorial experiment was implemented in completely randomized design with twenty replications. The results indicated that culturing the apical meristem on the medium Murashige and Skoog (MS) media with 0.5 mg.l-1 (BA) with 0.1 mg.l-1 of NAA gave the highest response rate of 100%. As for the doubling stage, the levels of BAA and IAA (Indol

Aim of the study: Is to evaluate the effect of myrrh oil local application on the healing process of skin wounds histologically , histomorphometrically and , histochemically. Materials and methods:Twenty male white New Zealand rabbits were used in this study. An incisional wounds with full thickness depth and of 2 cm length were done on both sides of the cheek skin of each rabbit. The left sided incisions (the control group) were irrigated with distilled water (10µL). The right sided incisions (the experimental groups) were treated with myrrh oil (10µL). Each group was subdivided into 4 subgroups according to the healing interval into 1,3,7 and 14 days(5 rabbits for each group). Results: Histological findings of our current study s

In this paper, we will focus to one of the recent applications of PU-algebras in the coding theory, namely the construction of codes by soft sets PU-valued functions. First, we shall introduce the notion of soft sets PU-valued functions on PU-algebra and investigate some of its related properties.Moreover, the codes generated by a soft sets PU-valued function are constructed and several examples are given. Furthermore, example with graphs of binary block code constructed from a soft sets PU-valued function is constructed.

The research dealt with the concepts of the philosophy of values ​​and its epistemological variables according to specific propositions represented in their scientific approaches to value theory in the field of industrial design. As the epistemological propositions of the theory of values ​​were dealt with based on the epistemological fields that dealt with the concept and what values ​​are, starting with the modernist propositions and postmodern, passing through the propositions of sociological and psychological thought, which was a prelude to extracting the concepts of value theory and adopting it in the field of industrial product design. The epistemological approaches to value theory in industrial product design were repr