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 semiconductor ZnO is one of II – VI compound group, it is prepare as thin films by using chemical spray pyrolysis technique; the films are deposited onto glass substrate at 450 °C by using aqueous zinc chloride as a spray solution of molar concentration 0.1 M/L. Sample of the prepared film is irradiating by Gamma ray using CS 137, other sample is annealed at 550°C. The structure of the irradiated and annealed films are analyzed with X-ray diffraction, the results show that the films are polycrystalline in nature with preferred (002) orientation. The general morphology of ZnO films are imaged by using the Atomic Force Microscope (AFM), it constructed from nanostructure with dimensions in order of 77 nm.
The optical properties o

Throughout this paper we study the properties of the composition operator
C
p1  o
p2  o…o
pn  induced by the composition of finite numbers of special
automorphisms of U,
pi  (z)  i
i
p z
1 p z


Such that pi  U, i  1, 2, …, n, and discuss the relation between the product of
finite numbers of automorphic composition operators on Hardy space H2 and some
classes of operators.

This paper is concerned with introducing and studying the new approximation operators based on a finite family of d. g. 'swhich are the core concept in this paper. In addition, we study generalization of some Pawlak's concepts and we offer generalize the definition of accuracy measure of approximations by using a finite family of d. g. 's.

This study focuses on the implementation of interfaces for human machine interaction (HMI) control and monitor automatic production line. The automatic production line can performance feeding, transportation, sorting functions. The objectives of this study are implemented two SCADA/HMI system using two different software. TIA portal software is used to build HMI, alarm, and trends in touch panel which is helped an operator to control and monitor the production line. LabVIEW software is used to build HMI and trends in the computer screen and is linked with Microsoft Excel (ME) to generate information table helped to monitor the performance of the pneumatic equipment. The production line can do performance feeding, transportation, sorting fun

This research is devoted to investigate relationship between both Ultrasonic Pulse Velocity and Rebound Number (Hammer Test) with cube compressive strength and also to study the effect of steel reinforcement on these relationships.
A study was carried out on 32 scale model reinforced concrete elements. Non destructive testing campaign (mainly ultrasonic and rebound hammer tests) made on the same elements. About 72 concrete cubes (15 X 15 X15) were taken from the concrete mixes to check the compressive strength.. Data analyzed.Include the possible correlations between non destructive testing (NDT) and compressive strength (DT) Statistical approach is used for this purpose. A new relationships obtained from correlations results is give

The aim of the current  study is to determine the elastic properties  of carbonate rocks using ultrasonic method.  Forty rock samples of  Anah formation  were collected at  different depths from  four wells drilled at the study area . The relationship between wave velocities and elastic properties of rocks was defined. Regression analyses to define these relations were applied. The results indicate that the elastic properties of the rocks show a linear relationship with both P- and S-wave velocities. The best relationship was obtained between both Young's modulus and Shear modulus with Vs in the determination of the coefficient ( R²  ), with values of 0.91 and 0.94,  respectively.&n

In this study, the results of x-ray diffraction methods were used to determine the Crystallite size and Lattice strain of Cu2O nanoparticles then to compare the results obtained by using variance analysis method, Scherrer method and Williamson-Hall method. The results of these methods of the same powder which is cuprous oxide, using equations during the determination the crystallite size and lattice strain, It was found that the results obtained the values of the crystallite size (28.302nm) and the lattice strain (0.03541) of the variance analysis method respectively and for the Williamson-Hall method were the results of the crystallite size (21.678nm) and lattice strain (0.00317) respectively, and Scherrer method which gives the value of c

The influence of adding metal foam fins on the heat transfer characteristics of an air to water double pipe heat exchanger is numerically investigated. The hot fluid is water which flows in the inner cylinder whereas the cold fluid is air which circulates in the annular gap in parallel flow with water. Ten fins of metal foam (Porosity = 0.93), are added in the gap between the two cylinder, and distributed periodically with the axial distance. Finite volume method is used to solve the governing equations in porous and non-porous regions. The numerical investigations cover three values for Reynolds number (1000 ,1500, 2000), and Darcy number (1 x10^-1, 1 x10^-2, 1x10^-3). The comparison betwee