The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

This paper is concerned with finding solutions to free-boundary inverse coefficient problems. Mathematically, we handle a one-dimensional non-homogeneous heat equation subject to initial and boundary conditions as well as non-localized integral observations of zeroth and first-order heat momentum. The direct problem is solved for the temperature distribution and the non-localized integral measurements using the Crank–Nicolson finite difference method. The inverse problem is solved by simultaneously finding the temperature distribution, the time-dependent free-boundary function indicating the location of the moving interface, and the time-wise thermal diffusivity or advection velocities. We reformulate the inverse problem as a non-

Optical detector was manufactured Bashaddam thermal evaporation technique at room temperature under pressure rays studied characteristics of reactive Scout efficiency quantitative ratio of the signal and the ability equivalent to noise

This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station

Nitrogen (N) is a key growth and yield-limiting factor in cultivated rice areas. This study has been conducted to evaluate the effects of different conditions of N application on rice yield and yield components (Shiroudi cultivar) in Babol (Mazandaran, Iran) during the 2015- 2016 season. A factorial experiment executed of a Randomized Complete Block Design (RCBD) used in three iterations. In the first factor, treatments were four N amounts (including 50, 90, 130, and 170 kg N ha^-1), while in the second factor, the treatments consisted of four different fertilizer splitting methods, including T₁:70 % at the basal stage + 30 % at the maximum tillering stage, T₂:1/3 at the basal stage + 1/3 at the maximum ti

The current study seeks to evaluate teacher preparation programs in the scientific disciplines at the College of Education in Al-Aqsa University in the light of the requirements of the labor market. It further aims to reveal the significance of the differences in the sample members’ response averages of to the availability of labor market requirements in the program that prepares the teacher of scientific disciplines at the Faculty of Education in Al-Aqsa University taking into account the (gender, program) variables. The study followed the descriptive analytical approach, and so a questionnaire was distributed to a sample of scientific discipline students in the teacher preparation program adopted in Al-Aqsa University, (200) male and

Cobalt substituted nickel copper ferrite samples with general formula Ni0.95-xCoxCu0.05Fe2O4, where (x= 0.00, 0.01, 0.02, 0.03, 0.04 and 0.05) were prepared by solid-state reactions method at 1373 K for 4h. The samples prepared were examined by X-ray diffraction (XRD(, atomic force microscope (AFM), Fourier transform infra-red spectroscopy (FTIR) and Vickers hardness. X-ray diffraction patterns confirm the formation of a single phase of cubic spinel structure in all the prepared samples . XRD analysis showed that the increase in the cobalt concentration causes an increase in the lattice constant, bulk density (ρm) and the x-ray density (ρx), whereas porosity (p) and crystallite size (D) decrease. The Topography of the surface observed