المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

The accumulation of toxic elements in vegetables and melons grown in agriculture, Brassica rapa - turnip, Solanum lycopersicum - tomato, Citrullus lanatus - watermelon, Capsicum annuum - bell pepper, Daucus carota - carrots, Cucurbita pepo - pumpkin, Cucumis melo - melon, and also Prunus armeniaca - apricot from fruit trees were analyzed. The excess of maximum allowable concentrations in agricultural crops of the element As by 1.65-1.75, Cd - 1.6-2.3, Cr -1.2-2.35, Cu -1.6-3.3, Ni - 1.16-3.53, Pb - 1.54-3.08, Al - 1.36-3.5, Sb - 2.0-33, Se - 1.1-3.3 times was established. The maximum allowable concentration of mercury in vegetables and melons was equal to 0.02 mg/kg,

        In this paper, the necessary optimality conditions are studied and derived for a new class of the sum of two Caputo–Katugampola fractional derivatives of orders (α, ρ) and( β,ρ) with fixed the final boundary conditions. In the second study, the approximation of the left Caputo-Katugampola fractional derivative was obtained by using the shifted Chebyshev polynomials. We also use the Clenshaw and Curtis formula to approximate the integral from -1 to 1. Further, we find the critical points using the Rayleigh–Ritz method. The obtained approximation of the left fractional Caputo-Katugampola derivatives was added to the algorithm applied to the illustrative example so that we obtained the approximate results for the stat

Sixteen water samples were collected from the operation units of the Al-Quds
power plant, north Baghdad city and the surrounding trocars, surface and
groundwater, and analyzed to assess the resulting pollution. The samples were
analyzed for heavy metals (As, Cd, Cr, Cu, Mn, Mo, Ni, Pb, Sb, Se, U and Zn) by
using inductively coupled plasma- mass spectrometry (ICP-MS). The results were
compared with local and international and standard limits. Heavy metals analysis of
the water samples shows that water of operation units and trocars have mean
concentrations of As, Cd, Cr, Cu, Mo, Pb, Sb, Se, U and Zn were within or lower
than the national and world limits, while Mn and Ni were higher than these limits.
Concentrat

This paper including a gravitational lens time delays study for a general family of lensing potentials, the popular singular isothermal elliptical potential (SIEP), and singular isothermal elliptical density distribution (SIED) but allows general angular structure. At first section there is an introduction for the selected observations from the gravitationally lensed systems. Then section two shows that the time delays for singular isothermal elliptical potential (SIEP) and singular isothermal elliptical density distributions (SIED) have a remarkably simple and elegant form, and that the result for Hubble constant estimations actually holds for a general family of potentials by combining the analytic results with data for the time dela

Substantial research has been performed on Building Information Modeling (BIM) in various topics, for instance, the use and benefit of BIM in design, construction, sustainable environment building, and Facility assets over the past several years. Although there are various studies on these topics, Building Information Modeling (BIM) awareness through facilities management is still relatively poor. The researcher's interest is increased in BIM study is based heavily upon the perception that it can facilitate the exchange and reuse of information during various project phases. This property and others can be used in the Iraqi Construction industry to motivate the government to eliminate the change resistance to use innovat

     This paper concerned with estimation reliability (­ for K components parallel system of the stress-strength model with non-identical components which is subjected to a common stress, when the stress and strength follow the Generalized Exponential Distribution (GED) with unknown shape parameter α and the known scale parameter θ (θ=1) to be common. Different shrinkage estimation methods will be considered to estimate ­ depending on maximum likelihood estimator and prior estimates based on simulation using mean squared error (MSE) criteria. The study approved that the shrinkage estimation using shrinkage weight function was the best.

An analytical expression for the charge density distributions is derived based on the use of occupation numbers of the states and the single particle wave functions of the harmonic oscillator potential with size parameters chosen to reproduce the observed root mean square charge radii for all considered nuclei. The derived expression, which is applicable throughout the whole region of shell nuclei, has been employed in the calculations concerning the charge density distributions for odd- of shell nuclei, such as and nuclei. It is found that introducing an additional parameters, namely and which reflect the difference of the occupation numbers of the states from the prediction of the simple shell model leads to obtain a remarkabl

Monetary policy occupies a prominent role in achieving monetary stability by adjusting the growth rates of the number of available means of payment in line with changes in the size of the gross domestic product in the country and expressed by the monetary stability coefficient agreed upon by the International Monetary Fund, a term that hides the fact that there is a rate of change in the volume of commodity or real production which expresses the levels of aggregate supply in the economy, which corresponds to the quantities of cash in circulation, which represent a net purchasing power and stimulate aggregate demand, which completes the picture of the existence of the market mechanism, expressed by the monetary or economic stability