Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

The study of surface hardness, wear resistance, adhesion strength, electrochemical corrosion resistance and thermal conductivity of coatings composed from sodium silicate was prepared using graphite micro-size particles and carbon nano particles as fillers respectively of concentration of (1-5%), for the purpose of covering and protecting the oil distillation towers. The results showed that the sodium silicate coating reinforced with carbon nano-powder has higher resistance to stitches, mechanical wear, adhesive and thermal conductivity than graphite/sodium silicate composite especially when the ratio 5% and 1%, the electrochemical corrosion test confirmed that the coating process of stainless steel 304 lead to increasin

The current study aimed to reveal the role of the high school (boys) in the Governorate of Qurayyat (KSA) in promoting intellectual security of students, and whether there were differences in the estimates of the study sample due to the variables; the current position, academic qualification, teaching specialization and years of experience. This study was conducted by applying the analytical descriptive method, and used questionnaire as a tool for data collection. The survey consisted of (44) ite

This research sheds light on the development that has occurred on the use of press pictures in the Iraqi press by analyzing the form and content of the images used in (Al-Sabaah) newspaper for the 2012 model. The researcher's interest in this topic for what represented by the press picture of a way to highlight and attract the reader's attention to the substance journalist who represents the goals behind the newspaper publishing.

This research is divided into three sections. The first one dealt with the methodological framework of the research, and the second part addressed the aspect of press pictures and its history and technological development, while the third section devoted to the study of the development of the form and co

Displacement is a problem that worries the human conscience and has received the attention of the international community. Furthermore, it has become one of the most urgent issues nowadays, especially when the number of displaced people in different countries are increased because of the causes of displacement and their political, economic, environmental, social and psychological effects. Iraq is one of the countries where displacement has taken place in several governorates, according to United Nations and International Organization for Migration (IOM), Iraq is considered the second largest country in the world after Syria in terms of the number of displaced people in 2015. Gratitude, a positive emotional response to benevolence, is a m

Purpose – determine the impact of the promotional mix in achieving competitive advantage in industrial organizations.

Problem- indicated a clear deficiency in employing the dimensions of the marketing mix in ensuring a competitive advantage for the researched organization.

Design/methodology/approach – Al-Dora Refinery was selected as a field of application. The sample was chosen by an intentional sample of (143) individuals in the Human Resources departments. The questionnaire was adopted as a data acquisition tool that was prepared based on a set of ready-made standards after being subjected to a number of v

International satellite channels in Arabic are targeted to the region with their news bulletins and their innovative programs, attracting the interest of the Arab viewers in their news articles and programs with new ideas and methods as well as high technology in the production and synthesis of videos. Therefore, they work on framing the above, And the media policy that governs, so focused the problem of the study to try to answer the question of the President is how to frame the international satellite channels in Arabic to the phenomenon of terrorism? What are the aspects that are working to highlight and aspects that try to hide? The study adopted the survey methodology for the main news bulletins in the Russian channel today for the

The current research aims to identify the nature of the relationship between training human resources in administrative innovation elements In the General Directorate for the education of the third Rusafa one of the formations of the Iraqi Ministry of Education in Baghdad, In order to achieve the objectives of the research, the researcher provided a comprehensive theoretical framework and the preparation and development of a questionnaire as a tool for collecting data based on the prepared measurements and benefit from previous studies, which contains (28) For the purpose of obtaining realistic results for the variables of the research, the researcher used the random sample in the selection of the research sample A total of (63)

Computer systems and networks are being used in almost every aspect of our daily life; as a result the security threats to computers and networks have also increased significantly. Traditionally, password-based user authentication is widely used to authenticate legitimate user in the current system0T but0T this method has many loop holes such as password sharing, shoulder surfing, brute force attack, dictionary attack, guessing, phishing and many more. The aim of this paper is to enhance the password authentication method by presenting a keystroke dynamics with back propagation neural network as a transparent layer of user authentication. Keystroke Dynamics is one of the famous and inexpensive behavioral biometric technologies, which identi

In this work we present a technique to extract the heart contours from noisy echocardiograph images. Our technique is based on improving the image before applying contours detection to reduce heavy noise and get better image quality. To perform that, we combine many pre-processing techniques (filtering, morphological operations, and contrast adjustment) to avoid unclear edges and enhance low contrast of echocardiograph images, after implementing these techniques we can get legible detection for heart boundaries and valves movement by traditional edge detection methods.