The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

The purpose of this paper is to define fuzzy subspaces for fuzzy space of orderings and we prove some results about this definition in which it leads to a lot of new results on fuzzy space of orderings. Also we define the sum and product over such spaces such that: If f = < a1,…,an > and g = < b1,…bm>, their sum and product are f + g = < a1…,an, b1, …, bm> and f × g =. for all a1,…,an,b1,…,bm ? G

numerical study is applied to the mercury-argon mixture by solving the boltzman transport equation for different mixture percentage.

Tigris River water that comes from Turkey represents the main water resource of this river in Iraq. The expansion in water river implementations has formed a source of trouble for the workers in the water resources management field in Iraqi. Unfortunately, there is no agreement between Iraq and Turkey till now to share the water of this international river. Consequently, the optimal operation of water resources systems, particularly a multi-objective, multi-reservoir, is of the most necessity at the present time.

 In this research two approaches, were used the dynamic programming (DP) approach and simulation model to find the optimal monthly operation of Ilisu Dam (from an Iraqi point of view) through a comp

The current research aims to identify measure classroom flexibility for kindergartens children, identify the correlation between the classroom flexibility of kindergartens children and the gender of the child, and identify the correlation between the classroom flexibility of kindergartens children and their classroom. The current research sample consisted of (200) boys and girls selected randomly from the governmental Riyadh affiliated with the six directorates of education of Baghdad on both sides (al-karkh - al-rasafa). in order to achieve the objectives of the current research, this required including two tools, one is the scale of classroom flexibility for the kindergartens' children, which was constructed by the researcher based on

The following list comprises sixty-one species and subspecies of coccine¬llid beetles belonging to twenty-two genera distributed among six tribes in three subfamilies. All the species and subspecies have been recorded for Iraq. The categories have been arranged systematically according to Korschefsky's (1931) catalogue.