This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

The developments accelerated in technology and rapid changes in the environment and increase numbers industrial countries and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from

Villages in most rural areas of the developing world, including Iraq, suffer from a deterioration in the urban structure in its various aspects, both in the lack of internal planning in terms of residential unit design which is not commensurate with the sustainable health life, in addition to the lack of infrastructure and community services networks As well as road networks linking them to neighboring urban centers, which was accompanied by the emergence of other problems, including the desire of the population to migrate to neighboring cities and the deterioration of economic activities due to lack of activation of economic development plans (Rural villages suffer from a lack of interest in urban development within the regional spatial

    Tissue culture of Catharanthus  roseus  was established under many parameters to insure good results for detection of the alkaloids present in this plant . It was found that NItsch and Nitsch medium containing 8µM Benzyladeninpurine plus Naphalene acetic acid were the best and the callus of C.roseus left to grow in the dark and had much better influence for the production of Alkloids. The precursor phenylalanine showed a better result than other precursor( tryptophan ) . Abscisic acid has an inhibitory effect on the production of Alkaloid

Malaria is a curative disease, with therapeutics available for patients, such as drugs that can prevent future malaria infections in countries vulnerable to malaria. Though, there is no effective malaria vaccine until now, although it is an interesting research area in medicine. Local descriptors of blood smear image are exploited in this paper to solve parasitized malaria infection detection problem. Swarm intelligence is used to separate the red blood cells from the background of the blood slide image in adaptive manner. After that, the effective corner points are detected and localized using Harris corner detection method. Two types of local descriptors are generated from the local regions of the effective corners which are Gabor based f

This study successfully synthesized high-performance photodetectors based on Ag-WO3 core–shell heterostructures using a simple and economical two-step pulsed laser ablation in water method and has investigated the electrical characteristics of the Ag@WO3 nanocomposite heterojunction. The Hall effect tests indicate that the synthesized Ag@WO3 exhibits n-type conduction with a Hall mobility of 1.25 × 103 cm2V-1S-1. Dark current–voltage properties indicated that the created heterojunctions displayed rectification capabilities, with the highest rectification factor of around 1.71 seen at a 5 V bias. A photodetector’s responsivity reveals the existence of two response peaks, which are situated in the ultraviolet and visible region. The ph

Shadow removal is crucial for robot and machine vision as the accuracy of object detection is greatly influenced by the uncertainty and ambiguity of the visual scene. In this paper, we introduce a new algorithm for shadow detection and removal based on different shapes, orientations, and spatial extents of Gaussian equations. Here, the contrast information of the visual scene is utilized for shadow detection and removal through five consecutive processing stages. In the first stage, contrast filtering is performed to obtain the contrast information of the image. The second stage involves a normalization process that suppresses noise and generates a balanced intensity at a specific position compared to the neighboring intensit