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

Insurance actions has become a task of the vital foundations on    which the international economy depends, where its presence helped in the development of economic resources in which human resource is considered the most important of these resources. Insurance companies play the biggest role in protecting this resource and minimizing the impact of the dangers that verify this condition.Human has worked hard to get rid of the dangers and its harm, and to devise many ways to prevent them. A risk management is considered within human’s creations in order to create a society with fewer negative risks impacts.

                On this basis, th

The research aims at the possibility of measuring the technical and scale efficiency (SE) of the departments of the College of Administration and Economics at the University of Baghdad for a period lasting 8 years, from the academic year 2013-2014 to 2018-2019 using the method of Applied Data Analysis with an input and output orientation to maintain the distinguished competitive position and try to identify weaknesses in performance and address them. Nevertheless, the research problem lies in diagnosing the most acceptable specializations in the labor market and determining the reasons for students’ reluctance to enter some departments. Furthermore, the (Win4DEAp) program was used to measure technical and scale efficiency (SE) and rely on

Copper oxide nanoparticles (CuO NPs) were synthesized by two methods. The first was chemical method by using copper nitrate Cu (NO3)2 and NaOH, while the second was green method by using Eucalyptus camaldulensis leaves extract and Cu (NO3)2. These methods easily give a large scale production of CuO nanoparticles. X-ray diffraction pattern (XRD) reveals single phase monoclinic structure. The average crystalline size of CuO NPs was measured and used by Scherrer equation which found 44.06nm from chemical method, while the average crystalline size was found from green method was 27.2nm. The morphology analysis using atomic force microscopy showed that the grain size for CuO NPs was synthesized by chemical and green methods were 77.70 and 89.24

The free Schiff base ligand (HL1) is prepared by being mixed with the co-ligand 1, 10-phenanthroline (L2). The product then is reacted with metal ions: (Cr+3, Fe+3, Co+2, Ni+2, Cu+2 and Cd+2) to get new metal ion complexes. The ligand is prepared and its metal ion complexes are characterized by physic-chemical spectroscopic techniques such as: FT-IR, UV-Vis, spectra, mass spectrometer, molar conductivity, magnetic moment, metal content, chloride content and microanalysis (C.H.N) techniques. The results show the formation of the free Schiff base ligand (HL1). The fragments of the prepared free Schiff base ligand are identified by the mass spectrometer technique. All the analysis of ligand and its metal complexes are in good agreement with th

New Azo ligands HL1 [2-Hydroxy-3-((5-mercapto-1,3,4-thiadiazol-2-yl)diazenyl)-1-naphth aldehyde] and HL2 [3-((1,5-Dimethyl-3-oxo-2-phenyl-2,3-dihydro-1H-pyrazol-4-yl)diazenyl)-2-hydroxy-1-naphthaldehyde] have been synthesized from reaction (2-hydroxy-1-naphthaldehyde) and (5-amino-1,3,4-thiadiazole-2-thiol) for HL1 and (4-amino-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one) for HL2. Then, its metal ions complexes are synthesized with the general formula; [CrHL1Cl3(H2O)], [VOHL1(SO4)] [ML1Cl(H2O)] where M = Mn(II), Co(II), Ni(II) and Cu(II), and general formula; [Cr(L2)2 ]Cl and [M(L2)2] where M = VO(II), Mn(II), Co(II), Ni(II) and Cu(II) are reported. The ligands and their metal complexes are characterized by phisco- chemical spectroscopic

Entropy define as uncertainty measure has been transfared by using the cumulative distribution function and reliability function for the Burr type – xii. In the case of data which suffer from volatility to build a model the probability distribution on every failure of a sample after achieving limitations function, probabilistic distribution. Has been derived formula probability distribution of the new transfer application entropy on the probability distribution of continuous Burr Type-XII and tested a new function and found that it achieved the conditions function probability, been derived mean and function probabilistic aggregate in order to be approved in the generation of data for the purpose of implementation of simulation

The extracting of personal sprite from the whole image faced many problems in separating the sprite edge from the unneeded parts, some image software try to automate this process, but usually they couldn't find the edge or have false result. In this paper, the authors have made an enhancement on the use of Canny edge detection to locate the sprite from the whole image by adding some enhancement steps by using MATLAB. Moreover, remove all the non-relevant information from the image by selecting only the sprite and place it in a transparent background. The results of comparing the Canny edge detection with the proposed method shows improvement in the edge detection.

Takbiratul Ehram "The First Takbeer to Start Prayer" means: the words that the worshiper says to start his prayers, and refrain from anything invalidates it. the findings revealed that the four school jurists agreed that the prayer is not valid without Takbiratul Ehram "The First Takbeer to Start Prayer", and they disagreed on its description, so the majority of jurists said that it is a pillar, and some of them called it an obligatory, but Hanafi made it a condition. Likewise, the four jurists agreed that the one who articulates Takbiratul Ehram "The First Takbeer to Start Prayer" with the word: “Allahu Akbar,”; his Takbeer is correct, and they disagreed about the one who adds a word, or replaced it with another, where the m