The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

The research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).

The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,

  L-Phenylalanine amino acid was condensed with 2-hydroxybezaldehyde to give the Schiff base sodium 2-(2-hydroxybenzylideneamino)-3-phenylpropanoate, which was used as a precursor [NaHL]. The precursor was reacted with 1,2-dichloroethane to give the Schiff base sodium 2,2'-(2,2'-(ethane-1,2diylbis(oxy))bis(2,1-phenylene))bis(methan-1-yl-1-ylidene)bis(azan1-yl-1-ylidene)bis(3-phenyl propanoate), which was used as a ligand [Na2L], in complexation with some metal (II) chloride MCl2, where [M= Co(II), Ni(II), Cu(II) and Zn(II)], to give [M(L)] complexes. The [Na2L] ligand and All complexes were characterized by spectroscopic methods, [FTIR, UV-Vis, atomic absorption], melting point, chloride content, conductivity and magnetic susceptibi

The aim of research is to show the effect of Ferric Oxide (Fe2O3) on the electricity production and wastewater treatment, since 2.5% of Ferric Oxide (Fe2O3) (heated and non heated) nanoparticles has been used. Characterization of nanoparticles was done using X-ray Diffraction (XRD) and Scan Electron Microscopy (SEM). The influence of acidity was also studied on both wastewater treatmenton the Chemical Oxygen demand (COD) and Biological Oxygen Demand (BOD) and voltage output was studied. From the results, it was infused that the dosage of 0.025 g/l and an initial pH 7 were founded to be optimum for the effective degradation of effluents. The results concluded that the treatment of anaerobic sludge wastewater using Ferric Oxide (Fe2O3) in

Optical properties of chromium oxide (Cr2O3) thin films which were prepared by pulse laser deposition method, onto glass substrates. Different laser energy (500-900) mJ were used to obtain Cr2O3 thin films with thickness ranging from 177.3 to 372.4 nm were measured using Tolansky method. Then films were annealed at temperature equal to 300 °C. Absorption spectra were used to determine the absorption coefficient of the films, and the effects of the annealing temperature on the absorption coefficient were investigated. The absorption edge shifted to red range of wavelength, and the optical constants of Cr2O3 films increases as the annealing temperature increased to 300 °C. X-ray diffraction (XRD) study reveals that Cr2O3 thin films are a

Undoped and Co-doped zinc oxide (CZO) thin films have been prepared by spray pyrolysis technique using solution of zinc acetate and cobalt chloride. The effect of Co dopants on structural and optical properties has been investigated. The films were found to exhibit maximum transmittance (~90%) and low absorbance. The structural properties of the deposited films were examined by x-ray diffraction (XRD). These films, deposited on glass substrates at (400? C), have a polycrystalline texture with a wurtzite hexagonal structure, and the grain size was decreased with increasing Co concentration, and no change was observed in lattice constants while the optical band gap decreased from (3.18-3.02) eV for direct allowed transition. Other parameters

   The aim of this study was to evaluate the biological importance of the magnitude of oxidative stress, antioxidant and the levels of nitric oxide (NO) in the female patients infected with Toxoplasma gondii by analyzing the levels of erythrocyte malondialdehyde (MDA) as an indicator for the oxidative stress and erythrocyte reduced glutathione (GSH) level as indicator for the antioxidant status and serum nitric oxide levels. This prospective study was conducted on fifty female patients with toxoplasmosis and thirty normal healthy females of comparable age and sex were considered as normal control. A statistically significant difference was found between patients and control group in terms of MDA, GSH and NO levels. A decrease i