The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

The issue of liquidity, profitability, and money employment, and capital fullness is one of the most important issues that gained high consideration by other authors and researchers in their attempts to find out the real relationship and how can balance be achieved, which is the main goal of each deposits.

For the sake of comprising the study variables, the research has formed the problem of the study which refers to the bank capability to enlarge profits without dissipation in liquidity   of the bank which will negatively reflect on the bank's fame as well as the customers' trust. For all these matters, the researcher has proposed a set of aims, the important of which is the estimation of the bank profitability; liquid

This research aims to study the effect of microwave furnace heat on the mechanical properties and fatigue life of aluminum alloy (AA 2024-T3). Four conditions were used inside microwave furnace (specimens subjected to heat as dry for 30 and 60min. and specimens subjected to heat as wet (water) for 30 and 60 min.), and compared all results with original alloy (AA 2024-T3). Tensile, fatigue, hardness and surface roughness tests were used in this investigation. It is found that hardness of dry conditions is higher than wet conditions and it increases with increasing of time duration inside microwave furnace for dry and wet conditions. Also, tensile strength has the same behavior of hardness, but it increases with decreasing

 We conclude that this study has dealt with an important aspect of the book that was not clearly defined in the book as it was derived through the book's translations, namely, the extraction of those urban structures of the city of Baghdad, which were of great importance in the religious, cultural, economic and social life at that time, The important link that reflected the development of the Islamic city in general and Baghdad in particular, as he addressed such urban facilities through the translations of the book that did not offer the outline or information about those facilities, but only the name only, and here lies the difficulty in addressing Such as T. As subjects because they need the most accurate analysis of facilities t

The substrate's nature plays an important role in the characteristics of semiconductor films because of the thermal and lattice mismatching between the film and the substrate. In this study, tin sulfide (SnS) nanostructured thin films were grown on different substrates (polyester, glass, and silicon) using a simple and low-cost chemical bath deposition technique. The structural, morphological, and optical properties of the grown thin films were investigated using X-ray diffraction (XRD), field emission scanning electron microscopy (FESEM), and ultraviolet-visible-near infrared (UV-Vis-NIR) spectroscopy. The XRD and FESEM results of the prepared films revealed that each film is polycrystalline and exhibits both orthorhombic and cubic stru

Background: Transitional cell carcinoma of the urinary bladder is one of the important malignancies in both sex groups .It is considered as a heterogenous neoplasm with different
biological behavior, in which the majority are early non invasive with tendency for recurrence and some may progress to invasive tumor. An important clinicopathological features are ,the tumor stage and histological grade which are used as prognostic parameters of the tumor and play an important role in therapy. Due to the subjectivity of the histological grading , the reproducibility was low . Many studies showed the value of quantitative analysis of the tumor as an important method in determining the recurrence of the tumor and

      The Hartha Formation reservoir was evaluated to be produced in the near future in Y oil and J fields, West of the Tigris River in northern Iraq. Due to geological data analysis of the Hartha facies and diagenesis could enhance oil production with minimized risks, this research tried to deal with data to support the oil production. The Hartha reservoir is subdivided into five-rock units, Har-1, 2, 3, 4 and 5. It is of Heterogenic facies limestone, dolomite, dolomitic limestone and argillaceous dolomite. The Hartha Formation is a clean carbonate; it has an effective porosity. It consists of lime mudstone-packstone skeletal grain. This conclusion is based on the lithology, core microfacies, cutting, thin section and log interpret

Abstract                                                                             

The government spending in Iraq and witnessed the changes and developments, especially after 2003, which outweighed consumer spending at the expense of capital expenditure and increased support and diversity of trends towards improving pension conditions for member

The progress of science in all its branches and levels made great civilized changes of
our societies in the present day, it's a result of the huge amount of knowledge, the increase of
number of students, and the increase of community awareness proportion of the importance of
education in schools and universities, it became necessary for us as educators to look at
science from another point of view based on the idea of scientific development of curricula
and teaching methods and means of education, and for the studying class environment as a
whole, by computer and internet use in education to the emergence of the term education
technology, which relies on the use of modern technology to provide educational content to<

In recent years, the Global Navigation Satellite Services (GNSS) technology has been frequently employed for monitoring the Earth crust deformation and movement. Such applications necessitate high positional accuracy that can be achieved through processing GPS/GNSS data with scientific software such as BERENSE, GAMIT, and GIPSY-OSIS. Nevertheless, these scientific softwares are sophisticated and have not been published as free open source software. Therefore, this study has been conducted to evaluate an alternative solution, GNSS online processing services, which may obtain this privilege freely. In this study, eight years of GNSS raw data for TEHN station, which located in Iran, have been downloaded from UNAVCO website