Allah's wisdom has necessitated concentrating un human nature the ability of
mediation and forethought .among the aspect of this ability is the recognition of the
relationship between causes and effects issues and reasons behind them and the
sensing of similarities and differences and distinguish the connection between the
subjects and characteristics and the innate perception of material and immaterial good
and bad.
Allah's wisdom has willed not to make his law away from the nature of people of
discovering the relationship between things and their causes, or similarity between
things and their counterparts to use the Quranic text to convince reason and to enable
reason to realize the wisdom quranic text within

Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

The Hartley transform generalizes to the fractional Hartley transform (FRHT) which gives various uses in different fields of image encryption. Unfortunately, the available literature of fractional Hartley transform is unable to provide its inversion theorem. So accordingly original function cannot retrieve directly, which restrict its applications. The intension of this paper is to propose inversion theorem of fractional Hartley transform to overcome this drawback. Moreover, some properties of fractional Hartley transform are discussed in this paper.

After completion of the artistic production, the artist plays the echo of this production upon the recipient. Whether this recipient is from the public, art connoisseurs, or private artists, critics and academics. In the past, the boundaries of Time and place had a great effect in limiting this echo or its quality, as the views of the recipients were largely influenced by the prevailing thought or the artistic trends that dominate the artistic scene in the surrounding environment in which the artist created. In order for the artist to show works for the widest segment of the recipient, he bears the burden of the costs of transporting the work, a keeper of damage on the move, and the material amounts that may hinder the publication of the

A field experiment was conducted at the experimental field of botanical garden, faculty of science, university of Baghdad, in order to study the effect of plant density on growth and yield of two local cultivars of sunflower (Sin Althieb and Shumose). The densities used were 4.4 and 8.8 plant/m². The results showed difference between cultivars in their agronomic traits and their yields. There was a significant increase in plant height and leaf area index by increasing the plant density, while head diameter, number of seeds and leaf area decreased. But the most significant effect was the increasing in yield and biological yield by increasing the plant density. There was an increase by 72% and 58% in the yield and 79% an

     This research aims at recognizing the concept of Innovation in offering the banking services as well as the concept and dimensions of competitive advantage . And to identify and analyze the relationship ( correlation and impact ) between the concept of Innovation in  offering the banking services and the dimensions of the competitive advantage under discussion . The research includes all Iraqi private banks in Baghdad city only of the (20) banks . The researcher adopted , in this study , a random sample of the distribution of the questionnaire to members of the research sample are managers , customers and employees in these banks , and were distributed ( 115 ) form  questionnaire , ( 97 ) form w

Sensibly highlighting the hidden structures of many real-world networks has attracted growing interest and triggered a vast array of techniques on what is called nowadays community detection (CD) problem. Non-deterministic metaheuristics are proved to competitively transcending the limits of the counterpart deterministic heuristics in solving community detection problem. Despite the increasing interest, most of the existing metaheuristic based community detection (MCD) algorithms reflect one traditional language. Generally, they tend to explicitly project some features of real communities into different definitions of single or multi-objective optimization functions. The design of other operators, however, remains canonical lacking any inte