The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

In this paper, an algorithm through which we can embed more data than the
regular methods under spatial domain is introduced. We compressed the secret data
using Huffman coding and then this compressed data is embedded using laplacian
sharpening method.
We used Laplace filters to determine the effective hiding places, then based on
threshold value we found the places with the highest values acquired from these filters
for embedding the watermark. In this work our aim is increasing the capacity of
information which is to be embedded by using Huffman code and at the same time
increasing the security of the algorithm by hiding data in the places that have highest
values of edges and less noticeable.
The perform

      Let  be a commutative ring with identity. The aim of this paper is introduce the notion of a pseudo primary-2-absorbing submodule as generalization of 2-absorbing submodule and a pseudo-2-absorbing submodules. A proper submodule  of an -module  is called pseudo primary-2-absorbing if whenever , for , , implies that either                  or  or . Many basic properties, examples and characterizations of these concepts are given. Furthermore, characterizations of pseudo primary-2-absorbing submodules in some classes of modules are introduced. Moreover, the behavior of a pseudo primary-2-absorbing submodul

The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regula

A simple, and rapid spectrophotometric method for the estimation of paracetamol has been developed. The methods is based on diazotisation of 2,4-dichloroaniline followed by a coupling reaction with paracetamol in sodium hydroxide medium. All variables affecting the reaction conditions were carefully studied. Beer's law is obeyed in the concentration range of 4-350 ?gml?1 at 490 nm .The method is successfully employed for the determination of paracetamol in pharmaceutical preparations. No interferes observed in the proposed method. Analytical parameters such as accuracy and precision have been established for the method and evaluated statistically to assess the application of the method.

We study clusters in warm dark matter (WDM) models of a thermally produced dark matter particle 0.5 keV in mass. We show that, despite clusters in WDM cosmologies having similar density profiles as their cold dark matter (CDM) counterparts, the internal properties, such as the amount of substructure, show marked differences. This result is surprising as clusters are at mass scales that are a thousand times greater than that at which structure formation is suppressed. WDM clusters gain significantly more mass via smooth accretion and contain fewer substructures than their CDM brethren. The higher smooth mass accretion results in subhaloes which are physically more extended and less dense. These fine-scale differences can be probed by strong

Urban growth of cities is connected with three related problems, the first one, is the deterioration of the center, which is a mark for historical origin. The second is the emergence of city edge, which contradicts by the center. The third one is the rapid semi urbanism of the edge. Literature review showed that Baghdad historical center (Old Rusafa and Karkh) had grown in four morphological stages, during which main paths had been changed from those which were perpendicular to the river front to those parallel to it. Research problem is that “there is a knowledge gap about the direction and origin of paths within Baghdad old center, after its growth”. The first research hypothesis is, “the direction of paths within old Baghdad cen

This research is a pragmatic study of political blame in British and Iraqi Parliaments. It aims to unfold the similarities and/or differences in terms of the pragmatic and pragma-rhetorical strategies used by British and Iraqi politicians when they exchange blame in both offensive and defensive situations. A statistical analysis is conducted to quantitatively support the findings of the pragmatic analysis. The analyses conducted have yielded different results among blame is a process composed of two stages. Each stage is distinct for its pragmatic components and pragma-rhetorical strategies. British and Iraqi MPs at the blame stage tend to utilize impoliteness as their main strategy. However, British and Iraqi MPs perform differently at the

African Journal of Advanced Pure and Applied Sciences (AJAPAS)