This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

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The study aims to build a training program based on the Connectivism Theory to develop e-learning competencies for Islamic education teachers in the Governorate of Dhofar, as well as to identify its effectiveness. The study sample consisted of (30) Islamic education teachers to implement the training program, they were randomly selected. The study used the descriptive approach to determine the electronic competencies and build the training program, and the quasi-experimental approach to determine the effectiveness of the program. The study tools were the cognitive achievement test and the observation card, which were applied before and after. The study found that the effectiveness of the training program

 This paper comprises the design and operation of mono-static backscatter lidar station based on a pulsed Nd: YAG laser that operates at multiple wavelengths. The three-color lidar laser transmitter is based on the collinear fundamental 1064 nm, second harmonic 532 nm and a third harmonic 355nm output of a Nd:YAG laser. The most important parameter of lidar especially daytime operations is the signal-to-noise ratio (SNR) which gives some instructions in designing of lidar and it is often limit the effective range. The reason is that noises or interferences always badly affect the measured results. The inversion algorithms have been developed for the study of atmospheric aerosols. Signal-to-noise ratio (SNR) of three-color channel re

Abstract The success of the system of government in any country needs to have a handle on the amount of power efficiency , capacity , capability and wisdom, Iraq has gone through since its inception through several stages of time, namely: The first stage: which ran from August 23, 1921 until July 14, 1958 and was ruling monarchy (rule of the royal family) and punishing power of political elites both of them and works access to power without taking into consideration the laws and principles of the Constitution, and as a result of the inability of civilian powers and political parties access to power to grant that army officers regulatory and disciplinary specifications as well as possessing arms and overthrow the rule of the minority coup

Two decades after replacing the OAU, the AU’s record is best measured not by communiqués but by how fast it converts rules into results on the ground. In March 2022, the African Union’s Peace and Security Council (PSC) authorised the transition from AMISOM to ATMIS in Somalia — a reminder that, two decades after the African Union (AU) replaced the Organisation of African Unity (OAU), the Union’s rules are judged by execution, not intent. This article argues that the AU’s legal and institutional redesign shortened the warning‑to‑decision cycle and raised the credibility of enforcement, but performance still hinges on finance, logistics and political will. Where mandates are matched with money, enabling capabilities and enforc

A poetic vision appeared in the poem of Al-Abbas bin Mardas Al-Sulami. He lived in the eras of pre-Islamic times and the emergence of Islam. The focus of this research: is the study of poetic text in the pre-Islamic era and the era of early Islam. The research followed a method in treating poetic texts, as it is based on presenting poetic texts from the collection of Al-Abbas bin Mardas, explaining the features of his poetic vision, and examining all the external factors that surrounded the poet and influenced his vision and all his thoughts. The results of this research was that Al-Abbas Ibn Mardas revealed some of the positions that he found contradicted the authentic Arab value before the advent of Islam, and the poet Abbas bin Mardas tr

This research discusses the verbal follow phenomenon in Al-Amali Abi Al-Qali’s book (seq.356 Hijri). It aims to limit the examples of this phenomenon in the book, and  examine it phonologically. Accordingly, the researcher adopted the analaytical descriptive approach, taking into account Al-Rawi’s letter when ordering the verbal follow-based examples, and the order they took in the book in question. The purposes behind this phonological study of verbal follow in Al-Amali’s book are to: reach the sounds which Arabs prefer in the process of following, confirm different beautiful and desirable senses, have easy and speedy pronunciation, maintain harmony between adjacent sounds, count the sounds that occur at the beginning of the

The invasion and spread of cancer cells are two of the most notable characteristics of malignant tumors. Recent studies suggest that the epithelial-mesenchymal transition (EMT) has been linked to this significant occurrence. It is linked to the absence of the epithelial brow and the presence of mesenchymal facial hair. The aims of the present study were to explore the immunohistochemical staining of vimentin and E-cadherin ex vivo as EMT markers and assess their potential as predictive biomarkers for transitional cell cancer (TCC). In this study, 55 paraffin-embedded biopsies from TCC patients and 10 autopsies that appeared to be normal were included. Immunohistochemistry was used to produce patterns of vimentin and E-cadherin expression. W

The literature shows conflicting outcomes, making it difficult to determine how e-learning affects the performance of students in higher education. The effect of e-learning was studied and data has been gathered with the utilization of a variety of qualitative and quantitative methods, especially in relation to students' academic achievements and perceptions in higher education, according to literature review that has been drawn from articles published in the past two decades (2000-2020). The development of a sense of community in the on-line environment has been identified to be one of the main difficulties in e-learning education across this whole review. In order to create an efficient online learning community, it could be claim