المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

The accumulation of toxic elements in vegetables and melons grown in agriculture, Brassica rapa - turnip, Solanum lycopersicum - tomato, Citrullus lanatus - watermelon, Capsicum annuum - bell pepper, Daucus carota - carrots, Cucurbita pepo - pumpkin, Cucumis melo - melon, and also Prunus armeniaca - apricot from fruit trees were analyzed. The excess of maximum allowable concentrations in agricultural crops of the element As by 1.65-1.75, Cd - 1.6-2.3, Cr -1.2-2.35, Cu -1.6-3.3, Ni - 1.16-3.53, Pb - 1.54-3.08, Al - 1.36-3.5, Sb - 2.0-33, Se - 1.1-3.3 times was established. The maximum allowable concentration of mercury in vegetables and melons was equal to 0.02 mg/kg,

Substantial research has been performed on Building Information Modeling (BIM) in various topics, for instance, the use and benefit of BIM in design, construction, sustainable environment building, and Facility assets over the past several years. Although there are various studies on these topics, Building Information Modeling (BIM) awareness through facilities management is still relatively poor. The researcher's interest is increased in BIM study is based heavily upon the perception that it can facilitate the exchange and reuse of information during various project phases. This property and others can be used in the Iraqi Construction industry to motivate the government to eliminate the change resistance to use innovat

Sixteen water samples were collected from the operation units of the Al-Quds
power plant, north Baghdad city and the surrounding trocars, surface and
groundwater, and analyzed to assess the resulting pollution. The samples were
analyzed for heavy metals (As, Cd, Cr, Cu, Mn, Mo, Ni, Pb, Sb, Se, U and Zn) by
using inductively coupled plasma- mass spectrometry (ICP-MS). The results were
compared with local and international and standard limits. Heavy metals analysis of
the water samples shows that water of operation units and trocars have mean
concentrations of As, Cd, Cr, Cu, Mo, Pb, Sb, Se, U and Zn were within or lower
than the national and world limits, while Mn and Ni were higher than these limits.
Concentrat

The current research aims to identify the problems and needs for both college of political science and college of engineering’s students. The sample was (100) male and female student. The results showed bunch of problems which could be organized descendingly, the scientific domain ranged between (2 - 2.42), the mean of the psychological domain was (2.85), the moral domain ranged between (2.2 – 2.28)m the problems of study earned (2.30), the material domain got (1.95), the medical and social domain obtained (1.925), and finally, the family domain received (1.887).

A watermark is a pattern or image defined in a paper that seems as different shades of light/darkness when viewed by the transmitted light which used for improving the robustness and security. There are many ways to work Watermark, including the addition of an image or text to the original image, but in this paper was proposed another type of watermark is add curves, line or forms have been drawn by interpolation, which produces watermark difficult to falsify and manipulate it. Our work suggests new techniques of watermark images which is embedding Cubic-spline interpolation inside the image using Bit Plane Slicing. The Peak to Signal Noise Ratio (PSNR) and Mean Square Error (MSE) value is calculated so that the quality of the original i

    Glaucoma is one of the most dangerous eye diseases. It occurs as a result of an imbalance in the drainage and flow of the retinal fluid. Consequently, intraocular pressure is generated, which is a significant risk factor for glaucoma. Intraocular pressure causes progressive damage to the optic nerve head, thus leading to vision loss in the advanced stages. Glaucoma does not give any signs of disease in the early stages, so it is called "the Silent Thief of Sight". Therefore, early diagnosis and treatment of retinal eye disease is extremely important to prevent vision loss. Many articles aim to analyze fundus retinal images and diagnose glaucoma. This review can be used as a guideline to help diagnose glaucoma. It presents 63 artic

A novel robust finite time disturbance observer (RFTDO) based on an independent output-finite time composite control (FTCC) scheme is proposed for an air conditioning-system temperature and humidity regulation. The variable air volume (VAV) of the system is represented by two first-order mathematical models for the temperature and humidity dynamics. In the temperature loop dynamics, a RFTDO temperature (RFTDO-T) and an FTCC temperature (FTCC-T) are designed to estimate and reject the lumped disturbances of the temperature subsystem. In the humidity loop, a robust output of the FTCC humidity (FTCC-H) and RFTDO humidity (RFTDO-H) are also designed to estimate and reject the lumped disturbances of the humidity subsystem. Based on Lyapunov theo

This paper is concerned with introducing and studying the first new approximation operators using mixed degree system and second new approximation operators using mixed degree system which are the core concept in this paper. In addition, the approximations of graphs using the operators first lower and first upper are accurate then the approximations obtained by using the operators second lower and second upper sincefirst accuracy less then second accuracy. For this reason, we study in detail the properties of second lower and second upper in this paper. Furthermore, we summarize the results for the properties of approximation operators second lower and second upper when the graph G is arbitrary, serial 1, serial 2, reflexive, symmetric, tra