this research aims at a number of objectives including Developing the tax examination process and raise its efficiency without relying on comprehensive examination method using some statistical methods in the tax examination and Discussing the most important concepts related to the statistical methods used in the tax examination and showing its importance and how they are applied. the research represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side Some statistical methods applied to the sample of the final accounts for the contracting company (limited) and the pharmaceutical industry (

Many approaches of different complexity already exist to edge detection in
color images. Nevertheless, the question remains of how different are the results
when employing computational costly techniques instead of simple ones. This
paper presents a comparative study on two approaches to color edge detection to
reduce noise in image. The approaches are based on the Sobel operator and the
Laplace operator. Furthermore, an efficient algorithm for implementing the two
operators is presented. The operators have been applied to real images. The results
are presented in this paper. It is shown that the quality of the results increases by
using second derivative operator (Laplace operator). And noise reduced in a good

The logistic regression model is an important statistical model showing the relationship between the binary variable and the explanatory variables.                                                        The large number of explanations that are usually used to illustrate the response led to the emergence of the problem of linear multiplicity between the explanatory variables that make estimating the parameters of the model not accurate.    

          The source, the objective penal rule that consists of two parts: crimination & penalty, the part of crimination is the (ORDER) that means the mater that has been avoided.

 (THE ORDER) or the order that has been done (THE PROHIBITION) , it is an order or prohibition has been enacted by the legislator to the adult person to subject to the penal rule , but the part of the penalty is the legal  effect that resulted  to violate the crimination part , and the source is to mention the penal rule with two parts in one penal code , but maybe  to be mentioned as separated matter more than one legislative code in the law or contemporary different laws , there is

المستخلص:

          في هذا البحث , استعملنا طرائق مختلفة لتقدير معلمة القياس للتوزيع الاسي كمقدر الإمكان الأعظم ومقدر العزوم ومقدر بيز في ستة أنواع مختلفة عندما يكون التوزيع الأولي لمعلمة القياس : توزيع لافي  (Levy) وتوزيع كامبل من النوع الثاني وتوزيع معكوس مربع كاي وتوزيع معكوس كاما وتوزيع غير الملائم (Improper) وتوزيع

   This research is entitled "International criminal Responsibility for terrorist crimes". Individuals bear the international criminal responsibility for supporting terrorist crimes, whatever their status, whether they are ordinary persons, heads of state or state officials. They could be prosecuting through national or international courts. Although terrorist crimes are not mentioned in the Statute of the International Criminal Court, terrorist groups may be prosecuting before the International Criminal Court when they commit international crimes within the jurisdiction under the Statute of this court, i.e., genocide, crimes against humanity or war crimes. Leaders and officials of States that support terr

In contest of the serious crimes committed by the gangs of the terrorist, it was necessary to shed light on how to prevent their impunity. Therefore, this research came to examine the composition of these gangs, their nature and source of funding, and then the nature of the crimes committed by them, and if their crimes fall in the International criminal law or only within the framework of the Iraqi criminal law, after that we were able to find out the nature of those crimes and thus the best mechanisms that represent the just punishment that these gangs deserve as a punishment for the crimes they committed against the unarmed civilians.

The basis of criminalization hi the penal code is the protection of rights whether the rights are related to human life or its property or the rights related to the protection of public property any attack on these rights is a crime the crime does not take place unless there is a physical and moral corner  In addition the criminal intent of the offender must be available to the offender ie that he has knowledge of all the crimes  of the crime as one of the elements of the intention But what if the person was wrong during the commission of the act the elements of the crime or all of it does this affect the criminal intent of the perpetrator or not since the importance of organizing the provisions of error and the impact of it wh

In this research، a comparison has been made between the robust estimators of (M) for the Cubic Smoothing Splines technique، to avoid the problem of abnormality in data or contamination of error، and the traditional estimation method of Cubic Smoothing Splines technique by using two criteria of differentiation which are (MADE، WASE) for different sample sizes and disparity levels to estimate the chronologically different coefficients functions for the balanced longitudinal data which are characterized by observations obtained through (n) from the independent subjects، each one of them is measured repeatedly by group of  specific time points (m)،since the frequent measurements within the subjects are almost connected an