That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

Our goal from this work is to find the linear prediction of the sum of two Poisson process
) ( ) ( ) ( t Y t X t Z + = at the future time 0 ), ( ≥ + τ τ t Z and that is when we know the values of
) (t Z in the past time and the correlation function ) (τ βz

 The   aim  of   this   work   is   the   synthesis  of   new   derivatives  of   barbiturate   of  D-erythroascorbic acid. To obtain these derivatives, the 5,6-O-isopropylidene-L-ascorbic acid (4) was chosen, which was prepared from the reaction of L-ascorbic acid (3) as a starting material with dry acetone in the presence of hydrogen chloride. The esterification of hydroxyl groups at C-2 and C-3 positions with excess of benzoyl chloride in dry pyridine was obtained compound (5). Hydrolysis for compound (5) in acetic acid (65%) gave the compound (6). Oxidation of the product (6) with sodium periodate results an Al

      In the current study, the observations depended on some nuclear properties of Germanium isotopes that are used for multiple purposes by studying transverse sections when interacting with charged particles such as alpha and proton particles and their interaction with gamma rays of conjugal isotopes relative to the stability of the nucleus with other nuclei. By calculating the cross sections of the  (α, )   ,  (γ,x)0-NN-1, (γ,2n)  , (α,p)  reactions of  isotope. Nuclear reactions in the newer global libraries (EXFOR, ENDF, JEF, JEFF, GENDL) have been published to identify appropriate energies in calculating the inverse nuclear re

        This paper discusses the Sums of Squares of “m” consecutive Woodall Numbers. These discussions are made from the definition of Woodall numbers. Also learn the comparability of Woodall numbers and other special numbers. An attempt to communicate the formula for the sums of squares of ‘m’ Woodall numbers and its matrix form are discussed. Further, this study expresses some more correlations between Woodall numbers and other special numbers.

Abstract The study aimed at reviewing translation theories proposed to address problems in translation studies. To the end, translation theories and their applications were reviewed in different studies with a focus on issues such as critical discourse analysis, cultural specific items and collocation translation.

New    Derivatives    for   Known    P-   Jactam  antibiotics   were

synthesized  utilizing  the  free  amino  group  pres nt  in  the  parent compounds as the site for derivatization. The objectives for this study

are to have new compounds which could have an increased potential resistance to the degradative enzymes knowing to be able to destroy

the antibacterial activity of 13· lactam antibiotics- Besides. these new

derivatives  could  be  congeners  of     known  agents,  or  may  be  a

pott:ntial pro-drugs for thes

Seven species of semi venomous Opisthoglypha snakes (Reptilia, Ophidia) of Iraq are listed with important characteristics in morphology due to geographical and individual variation of species, as well, the confusion in the scales count of Telescopus tessellatus martini (Schmidt, 1939) of Iraq are discussed.