The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. A physical model was manufactured to simulate steady state harmonic load at different operating frequencies. The effect of relative density, depth of embedment, foundation area as well as the imposed harmonic load was investigated. It was found that the amplitude of displacement of the foundation increases with increasing the amplitude of dynamic force and operating frequency meanwhile it decreases with increasing the relative density of sand, degree of saturation, depth of embedment and contact area of footing. The maximum displacement was noticed at 33.34 to 41.67 Hz. The maximum displacement amplitude respons

In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. A physical model was manufactured to simulate steady state harmonic load at different operating frequencies. The effect of relative density, depth of embedment, foundation area as well as the imposed harmonic load was investigated. It was found that the amplitude of displacement of the foundation increases with increasing the amplitude of dynamic force and operating frequency meanwhile it decreases with increasing the relative density of sand, degree of saturation, depth of embedment and contact area of footing. The maximum displacement was noticed at 33.34 to 41.67 Hz. The maximum displaceme

Geographic Information Systems (GIS) are obtaining a significant role in handling strategic applications in which data are organized as records of multiple layers in a database. Furthermore, GIS provide multi-functions like data collection, analysis, and presentation. Geographic information systems have assured their competence in diverse fields of study via handling various problems for numerous applications. However, handling a large volume of data in the GIS remains an important issue. The biggest obstacle is designing a spatial decision-making framework focused on GIS that manages a broad range of specific data to achieve the right performance. It is very useful to support decision-makers by providing GIS-based decision support syste

Although the majority of trends confirm the design aspects of the performance, functional and aesthetic design of the product. However, the attention was more focused on the nature of the plastic for those results, it is through the appearance of formal and guaranteed career such as designing Achieved adopt us the extent of the impact Relations Association between the elements and principles of design to achieve complementarity in the completed design of aesthetic and functional significance expressive and symbolic and in doing so has introduced a lot of new concepts for the arrangement and organization, coordination and functional classification of the unfinished design gave way to show diversity trends in the design of industrial produ

The basic idea of the Main Outfall Drain, MOD, was to construct a main channel to collect saline drained water of the irrigation projects within central and southern parts of Iraq and discharge it down to the Arabian Gulf. The MOD has a navigation lock structures near Addalmage Lake at station 299.4km. This structure is designed to ensure navigation within the MOD. The water level difference upstream the cross regulator and the downstream conjugation structure is about 9m. This head difference can be used to generate electrical power by constricting a low head power plant. This study aimed to utilize the head difference in navigation lock structures for power generation. Different operation condition an