The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

Is the chemical industries of great importance for the economy of any country, through what is borne by these industries is an important part of the changes contained in the industrial output of transfer and, moreover, that these industries are overlaps and intricacies of sector-wide with the rest of the manufacturing sectors, with agriculture and services , through the offering of these industries produce Production requirements intervention such as chemical fertilizer used in the production of agricultural crops, in addition to the various areas for the use of phosphorus in the food industry, to the extent that it is difficult to find material Food preparation is not included i

The present study includes the evaluation of petrophysical properties and lithological examination in two wells of Asmari Formation in Abu Ghirab oil field (AG-32 and AG-36), Missan governorate, southeastern Iraq. The petrophysical assessment was performed utilizing well logs information to characterize Asmari Formation. The well logs available, such as sonic, density, neutron, gamma ray, SP, and resistivity logs, were converted into computerized data using Neuralog programming. Using Interactive petrophysics software, the environmental corrections and reservoir parameters such as porosity, water saturation, hydrocarbon saturation, volume of bulk water, etc. were analyzed and interpreted. Lithological, mineralogical, and matrix recogniti

The present paper deals with studying the effect of electrical discharge machining (EDM) and shot blast peening parameters on work piece fatigue lives using copper and graphite electrodes. Response surface methodology (RSM) and the design of experiment (DOE) were used to plan and design the experimental work matrices for two EDM groups of experiments using kerosene dielectric alone, while the second was treated by the shot blast peening processes after EDM machining. To verify the experimental results, the analysis of variance (ANOVA) was used to predict the EDM models for high carbon high chromium AISI D2 die steel. The work piece fatigue lives in terms of safety factors after EDM models were developed by FEM using ANSY

This research aims to explain the effect of the imported inflation (which moves through the raise of global prices to Iraqi economy) over local prices, besides, the recognition the most important channels of imported inflation moving, its causes, effects, ways and policies that reduce the negative effects. To achieve the research aim, the deductive approach was adopted through using descriptive method to describe and determine phenomenon. The most important conclusion is that the research found out that there are two channels to transmission imported inflation in world. The first channel is the direct channel (prices) and the second channel is the indirect (income). The most important recommendation is to create sovereign fund (O

      The current study includes preparing a geometric proposal of the main parameters that must be worked within a seismic reflection survey to prepare a three-dimensional subsurface image. This image represents the Siba oil field located in Basra, southern Iraq. The results were based on two options for selecting these approved elements to create a three-dimensional image of the Mishrif, Zubair and Yamama formations as well as the Jurassic and Permian Khuff and the pre-Khuff reservoir area. The first option is represented in the geometry in option -1 is 12 lines, 6 shots, and 216 chs. The receiver density is 66.67 receivers / km², so the shot density is the same. Total shots are 21000, which is the same number of receiv

Tanuma and Zubair formations are known as the most problematic intervals in Zubair Oilfield, and they cause wellbore instability due to possible shale-fluid interaction. It causes a vast loss of time dealing with various downhole problems (e.g., stuck pipe) which leads to an increase in overall well cost for the consequences (e.g., fishing and sidetrack). This paper aims to test shale samples with various laboratory tests for shale evaluation and drilling muds development. Shale's physical properties are described by using a stereomicroscope and the structures are observed with Scanning Electron Microscope. The shale reactivity and behavior are analyzed by using the cation exchange capacity testing and the capillary suction test is

The special core analysis tests were accomplished on a set of core plugs for Mishrif Formation (mA, mB1, and mB2cde/mC units) in West Qurna/1 oilfield, southern Iraq. Oil relative permeability (Kro) data and the Corey-type fit of the data as functions of the brine saturation at the core outlet face for individual samples in the water-oil imbibition process to estimate relative permeability measurements by the centrifuge method were utilized. Identical correlations for oil and water relative permeabilities were extracted by steady-state and unsteady-state methods. For the mA samples, the gas-water capillary pressure curves were within a narrow range (almost identical) indicating that mA is a homogeneous unit. Kro curves for three mB2

The special core analysis tests were accomplished on a set of core plugs for Mishrif Formation (mA, mB1, and mB2cde/mC units) in West Qurna/1 oilfield, southern Iraq. Oil relative permeability (K_ro) data and the Corey-type fit of the data as functions of the brine saturation at the core outlet face for individual samples in the water-oil imbibition process to estimate relative permeability measurements by the centrifuge method were utilized. Identical correlations for oil and water relative permeabilities were extracted by steady-state and unsteady-state methods. For the mA samples, the gas-water capillary pressure curves were within a narrow range (almost identical) indicating that mA is a homogeneous unit. Kro curves for thr

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi