This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

It is shown that pure and 3% boron doped a-Si0.1Ge0.9:H and a-Si0.1Ge0.9:N thin films
could be prepared by flash evaporation processes. The hydrogenation and nitrogenation
are very successful in situ after depositing the films. The FT-IR analysis gave all the
known absorbing bonds of hydrogen and nitrogen with Si and Ge.
Our data showed a considerable effect of annealing temperature on the structural and
optical properties of the prepared films. The optical energy gap (Eopt.) of a-Si0.1Ge0.9
samples showed to have significant increase with annealing temperature (Ta) also the
refractive index and the real part of dielectric constant increases with Ta, however the
extinction coefficient and imaginary part of dielect

The effect of thermal treatment on optical constants of pure PMMA and with addition (15 and 35) ml of coumarin at different temperatures (100, 110 and 120) C⁰ for 1 hour were investigated. Cast method used to prepares films of pure PMMA and PMMA with (15 and 35) of coumarin. UV/VIS spectrometer technique used to measure the absorption spectra for these films. The optical constant (absorption spectra and absorption coefficient) don’t changes after applied temperatures in pure PMMA film but the optical constant (absorption spectra and absorption coefficient) in PMMA with (15 and 35) ml of coumarin increased with applied temperatures. The optical energy gap of pure PMMA and PMMA with (15 and 35) ml of coumarin sl

Abstract

The current study presents numerical investigation of the fluid (air) flow characteristics and convection heat transfer around different corrugated surfaces geometry in the low Reynolds number region (Re<1000). The geometries are included wavy, triangle, and rectangular. The effect of different geometry parameters such as aspect ratio and number of cycles per unit length on flow field characteristics and heat transfer was estimated and compared with each other. The computerized fluid dynamics package (ANSYS 14) is used to simulate the flow field and heat transfer, solve the governing equations, and extract the results. It is found that the turbulence intensity for rectangular extended surface was larg

In the present work, the feasibility of formation near-ideal ohmic behavior of In/n-Si contact efficiently by 300 s duration Nd:YAG pulsed laser processing has been recognized. Several laser pulses energy densities have been used, and the optimal energy density that gives best results is obtained. Topography of the irradiated region was extensively discussed and supported with micrographic illustrations to determine the surface condition that can play the important role in the ohmic contact quality. I-V characteristics in the forward and reverse bias and barrier height measurements have been studied for different irradiated samples to determine the laser energy density that gives best ohmic behavior. Comparing the current results with

Abstract The success of the system of government in any country needs to have a handle on the amount of power efficiency , capacity , capability and wisdom, Iraq has gone through since its inception through several stages of time, namely: The first stage: which ran from August 23, 1921 until July 14, 1958 and was ruling monarchy (rule of the royal family) and punishing power of political elites both of them and works access to power without taking into consideration the laws and principles of the Constitution, and as a result of the inability of civilian powers and political parties access to power to grant that army officers regulatory and disciplinary specifications as well as possessing arms and overthrow the rule of the minority coup

The V2O5 films were deposited on glass substrates which produce using "radio frequency (RF)"power supply and Argon gas technique. The optical properties were investigated by, UV spectroscopy at "radio frequency" (RF) power ranging from 75 - 150 Watt and gas pressure, (0.03, 0.05 and 0.007 Torr), and substrate temperature (359, 373,473 and 573) K. The UV-Visible analysis shows that the average transmittance of all films in the range 40-65 %. When the thickness has been increased the transhumance was decreased from (65-40) %. The values of energy band gap were lowered from (3.02-2.9 eV) with the increase of thickness the films in relation to an increase in power, The energy gap decreased (2.8 - 2.7) eV with an increase in the pressure and

Objective: The goal of this research was to evaluate where selenium nanoparticles impact the activity of antibodies in immunized lambs with foot and mouth vaccines by modulating the immune system. Materials and Methods: Two groups of lambs of 3–4 months of age were injected with 1 ml of ARRIAH-VAC vaccine intramuscularly in the neck, five Lambs were given selenium nanoparticles (size 100 nm) oral administration of selenium nano dose of 0.1 mg/kg of body mass once every day for sixty days considered as group one (G1) while the other five used as control Group 2 (G2). Results: This resulted in the establishment of an immune response, as evidenced by a rise in antibody titer in the blood using the ELISA test for three serotypes A,