This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

This study aimed to analyze and measure the relationship between oil revenues and financial sustainability in Iraq, the study used the stylistic approach inductive and deductive approach. Accompanied by the use of quantitative and analytical style, which was based on two variables oil revenues and net general budget on annual data covered the period (1990-2013). Among the most important findings of the study contain the time-series variables study on the root of the unit and is not stable in the general level, and become stable after the use of mathematical processors to gain access to a stable by taking the first difference of natural Ogartm of the series. The way (Johnson) to a long-term relationship between oil revenues and ne

A Destructive Parenthood : The Problematic Motherhood in Selected Poems by Salvia Plath

The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

  In this paper, the concept of normalized duality mapping has introduced in real convex modular spaces. Then, some of its properties have shown which allow dealing with results related to the concept of uniformly smooth convex real modular spaces. For multivalued mappings defined on these spaces, the convergence of a two-step type iterative sequence to a fixed point is proved

This research contributes to environmental sustainability by recycling natural waste resources in making clothing products. The research aims to employ palm trees waste in designing belts suitable for contemporary women's fashion trends. Both descriptive and applied research approaches were used. Therefore, a collection of belts was designed and implemented. Then, a questionnaire was used to assess the extent to which the implemented belts achieved in sustainability standards using Likert scale. The sample size was 60 women. The data were analyzed using the SPSS program to calculate the arithmetic mean and standard deviation. One of the significant results of the research is the high average scores of the criteria for achieving sustainab

  The current research contains four chapters. The first topic included the methodological framework that included the problem of research and the need for it, and then the importance of the research, and then the aim of the research, its limits and the definition of terms linguistically, conventionally and procedurally. The second chapter (the theoretical framework) contained two topics, the topic The first is titled: The Outward Vision in Child Theater Performances, while the second topic was titled: Presentation Technology in Child Theater, Chapter Four (Research Procedures), which organized the research community and analyzed its sample, and the fourth chapter contained research results, conclusions and recommendations. The prop

In this work the effect of choosing tri-circular tube section had been addressed to minimize the end effector’s error, a comparison had been made between the tri-tube section and the traditional square cross section for a robot arm, the study shows that for the same weight of square section and tri-tube section the error may be reduced by about 33%.

A program had been built up by the use of MathCAD software to calculate the minimum weight of a square section robot arm that could with stand a given pay load and gives a minimum deflection. The second part of the program makes an optimization process for the dimension of the cross section and gives the dimensions of the tri-circular tube cross section that have the same weight of

Free water surface constructed wetlands (FSCWs) can be used to complement conventional waste water treatment but removal efficiencies are often limited by a high ratio of water volume to biofilm surface area (i.e. high water depth). Floating treatment wetlands (FTWs) consist of floating matrices which can enhance the surface area available for the development of fixed microbial biofilms and provide a platform for plant growth (which can remove pollutants by uptake).  In this study the potential of FTWs for ammoniacal nitrogen (AN) removal was evaluated using experimental mesocosms operated under steady-state flow conditions with ten different treatments (two water depths, two levels of FTW mat coverage, two different plant densities and

This is a descriptive study that used the survey method, it’s aimed to identify the topics and frameworks of diplomatic and political issues covered by the news of the website of the Iraqi Ministry of Foreign Affairs, through the content analysis method applied on a sample selected in a systematic random manner for news published in the year 2021. The sample included (191) news equivalent to (20%) of the total study population of (942). The study reached some results, the most important of which were as follows: The political issue, in its general sense, grabbed the most prominent attention among the various issues and events focused on by Iraqi diplomacy: "international cooperation", "bilateral cooperation", and then "regional politic