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

Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the provin

This paper describes a new proposed structure of the Proportional Integral Derivative (PID) controller based on modified Elman neural network for the DC-DC buck converter system which is used in battery operation of the portable devices. The Dolphin Echolocation Optimization (DEO) algorithm is considered as a perfect on-line tuning technique therefore, it was used for tuning and obtaining the parameters of the modified Elman neural-PID controller to avoid the local minimum problem during learning the proposed controller. Simulation results show that the best weight parameters of the proposed controller, which are taken from the DEO, lead to find the best action and unsaturated state that will stabilize the Buck converter system performan

Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological.The research aims to Find the use of advanced manufacturing technologies that lead to customized production and quality appropriate whether they are low quality and low cost or low cost and suitable quality or high quality and high cost to win customer satisfaction.While the important conclusions is that the application of advanced manufacturing technology is not limited to techn

Epithelial ovarian cancer is the leading cause of cancer deaths in women. To date, an effective screening tool for ovarian cancer has not been identified Several clinical and biological factors including serum cancer antigen 125 (CA- 125) have been assessed for prognostic and predictive relevance CA-125 is an epithelial marker derived from coelomic epithelium. It is elevated in 90% of advanced ovarian cancers and in 50% of early ovarian cancers while 20% of ovarian cancers have low or no expression of CA- 125 CA-125 concentrations were measured by Mini Vidas test (VIDAS CA125 II / BIOMERIEUX / France). The median CA-125 levels were significantly higher in the sera of ovarian cancer patients than in those with benign tumors an

A novel design and implementation of a cognitive methodology for the on-line auto-tuning robust PID controller in a real heating system is presented in this paper. The aim of the proposed work is to construct a cognitive control methodology that gives optimal control signal to the heating system, which achieve the following objectives: fast and precise search efficiency in finding the on- line optimal PID controller parameters in order to find the optimal output temperature response for the heating system. The cognitive methodology (CM) consists of three engines: breeding engine based Routh-Hurwitz criterion stability, search engine based particle
swarm optimization (PSO) and aggregation knowledge engine based cultural algorithm (CA)

Hydromorphometric analysis as a method is considered one of the most reliable and used methods in solving hydrological problems. Where it is possible to know the volume of runoff and the rest of the elements that enter into the water balance. Geographical Information System and Remote Sensing is the technique that used the hydro-morphometric analysis of the Wadi Al-Mohammadi basin. Wadi Al-Mohammadi, located in the Western Desert, is one of the main valleys that flow into the Euphrates River. It is considered an important basin, because of its many characteristics, including its relatively large area and the amount of water drained through, which is used mainly in watering livestock and agriculture, in addition to industrial purposes suc

A new approach and the developed FIA technique with many advantages (economic, fast, simple, accurate, and high throughput) are used to determine the decongestant drugs (Phenylephrine.HCl, Oxymetazoline.HCl) in biological samples, pharmaceutical formulations, and pure samples via continuous flow injection technique by oxidative coupling reaction, where the method depends on the interaction of the decongestant drug with organic reagents to produce colored compounds, where Phenylephrine reacts with 4-AAP at λ_max503 nm to produce a red compound, and the Beer’s law range of 10-600 μg.mL^-1 . As for Oxymetazoline, it reacts with DNPH at λ_max 631nm to produce a green compound with a linear dynamic range of

In this study, the optimum conditions for chitin deacetylase (CDA) production by Aspergillus flavus F1 in solid-state fermentation were investigated via two optimization strategies: classical optimization based on the method of one factor at a time and statistical optimization using response surface methodology. The result of classical optimization showed that corn supplemented with 2% chitin moisturized with mineral salts solution at pH=7 and five days of incubation time were the optimum conditions for increasing CDA production with approximately yield of 219.5 U/g solid substrate. Furthermore, pH, moisture level and inoculum size were systemically evaluated to improve CDA production based on a central composite design using the Design

The present work aimed to study the efficiency of nanofiltration (NF) and reverseosmosis (RO) process for water recovery from electroplating wastewater and study the factors affecting the performance of two membrane processes. Nanofiltration and reverse osmosismembranes are made from polyamide as spiral wound module. The inorganic materials ZnCl 2 CuCl2 .2H2O, NiCl.2.6H2O and CrCl3.6H2O were used as feed solutions. The operating parametersstudied were: operating time, feed concentrations for heavy metal ions, operating pressure, feed flow rate, feed temperature and feed pH. The experimental results showed, the permeateconcentration increased and water flux decreased with increase in time from 0 to 70 min. Thepermeate concentrations incre