The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

In this work, mesoporous silica SBA-15 was prepared and functionalized with amine groups (i.e., NH2) to form NH2/SBA-15. The curcumin (CUR) was encapsulated into the surface and pore of NH2/SBA-15 to create CUR@NH2/SBA-15 as an efficient carrier in drug delivery systems (DDSs). The three samples (i.e., SBA-15, NH2/SBA-15, and CUR@NH2/SBA-15) were characterized. The study investigated the effect of the carrier dose, initial CUR concentration, pH, and contact time on the CUR loading efficiency (DLE%) via adsorption. The best DLE% for the SBA-15 and NH2/SBA-15 were found to be 45% and 89.7%, respectively. The Langmuir isotherm had a greater correlation coefficient (R2) of 0.998 for SBA-15. A pseudo-secondorder kinetic model seemed to fit well

The study aims to know the nature of the expected relationship between market share management strategies and the variation in the performance of the shares of a number of Iraqi industrial companies listed in the Iraqi Stock Exchange. For the period (2005-2018) in the light of both the monthly closing prices and sales volume during the research period, the (Panel Data) method was relied on through a stylistic test (fixed effects model and random effects model), and the results determined the need to adopt the fixed effects model method for sample data and test Assumptions, the results showed the positive impact of market share according to its strategies on the performance of stocks according to its studied indicators (Treynor index

Increasing interest in planning at the level of government units as a means to manage the physical and human resources, direct and invest in areas that would include an increase in the economies of the general government units that are part of the general economics of the state.The research problem lies in the introduction of the factors influencing the ongoing expenses that adversely affect the financial planning process at the level of the Ministry of Health Planning, which affects the quality of services provided to citizens, so I sought the researchers to study the reality of financial planning in some of the Ministry of Health and health departments through the analysis of current budgets and diagnose deviations in the implementatio

The research aims to show the impact that the information of the supporting bodies can have and its dimensions represented by (information credibility, efficiency and effectiveness of information, cooperation with the tax administration, obligating the taxpayer, accuracy and completeness of information and the appropriate time) in tax inventory, as well as clarifying the moral differences in  The response of the surveyed sample according to the personal variables represented by (gender, educational attainment, scientific specialization, job title, years of service), and the descriptive analytical approach was adopted and in light of it, the questionnaire was designed as a main tool in collecting data from the sample of (80)

As the temperature of combustion gases is higher than the melting temperature of the turbine materials, cooling of turbine parts in a gas turbine engine is necessary for safe operation. Cooling methods investigated in this computational study included cooling flow losses. Film-cooling is one typically used cooling method whereby coolant is supplied through holes passage, in present study the holes placed along the camber line of the blade. The subject of this paper is to evaluate the heat transfer that occur on the holes of blade through different
blowing coolant rates. The cases of this study were performed in a low speed wind tunnel with two tip gap at small and large (0.03 and 0.09cm) and multiple coolant flow rates through the fil

Ground water hydrochemical study in Yusufiyah depends upon (25) wells where major cations and anions were obtained as well as trace elements. The hydrochemical properties include the study of (pH, EC, TDS, and TH). The groundwater of the study area is odorless and colorless except the wells (13 and 16) with a salty taste due to the elevated (TDS) concentration in it, where the wells depth ranges between 7-20 meters. Depth of water in these wells was about 25-35 meters above sea level. Groundwater generally flows from east to west and from north east to south west. The resource of groundwater depends upon surface water. Physical specifications are measured in the water samples included temperature, color, taste, odor, pH, electrical condu

Evaluating a reservoir to looking for hydrocarbon bearing zones, by determining the petrophysical properties in two wells of the Yamama Formation in Siba field using Schlumberger Techlog software. Three porosity logs were used to identify lithology using MN and MID cross plots. Shale volume were calculated using gamma ray log in well Sb-6ST1 and corrected gamma ray in well Sb-5B. Sonic log was used to calculate porosity in bad hole intervals while from density log at in-gauge intervals. Moreover, water saturation was computed from the modified Simandoux equation and compared to the Archie equation. Finally, Permeability was estimated using a flow zone indicator. The results show that the Yamama Formation is found to be mainly limest

Fatigue failure is almost considered as the predominant problem affecting automotive parts under dynamic loading condition. Thus, more understanding of crack behavior during fatigue can strongly help in finding the proper mechanism to avoid the final fracture and extent the service life of components. The main goal of this paper is to study the fracture behavior of low carbon steel which is used mostly in automotive industry. For this purpose, the fractography of samples subjected to high and low stress levels in fatigue test then was evaluated and analyzed. Hardness and tensile tests were carried out to determine the properties of used steel. Also, the samples were characterized by microstructure test and XRD analysis to examine the con