The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

A crucial area of research in nanotechnology is the formation of environmentally benign nanoparticles. Both unicellular and multicellular play an important role in synthesis nanoparticles through the production of inorganic materials either intracellularly or extracellularly. The agents (pigments, siderophores, cell extracted metabolites and reducing compounds) were used to prepare silver nanparticles with different sizes and shapes. The color variations (dark yellow, slightly dark yellow and golden yellow) arising from changes in the composition, size, and shape of nanoparticles, surrounding medium can be monitored using UV-visible spectrophotometer. These effects are due to the phenomena called surface plasmon resonance. The silver nanopa

The Iraqi outfit is characterized by special features and identity that are closely related to the traditions, customs, religious and social beliefs and other references of the Iraqi environment and its factors affecting the individual and society. Every place in Iraq has its own uniform, which differs in terms of its artistic, aesthetic and functional components from place to place.

The abaya, especially worn by women, is especially distinct in terms of the design of the uniform, the nature of the cloth made of it, as well as the color of the abaya, which is dominated by black in most designs. The Dar Al-Taros Center and Textile Research initiated the construction of theoretical and practical bases in the design of contemporary

The news media material to any means of mass media, and increasingly

 important in TV; what the associated word and image effects, which do different cover events (political, economic, sports, and social .... etc.) directly from the event site and gather the news and do prepared formulation and arranged within the framework provided by the newsletter, as it requires the viewer to provide the public with information about this news correlated; to achieve the greatest gravity following the shapes and styles and technical fees (Alkraveks) during the submission. What we are witnessing today from technological developments help existing staff to cover the news activity quickly and efficiently prohibitivel

For aspirin estimated, a molecularly imprinted polymer MIP-ASP electrodes were generated by electro-polymerization process, the electrodes were prepared by combining the template (aspirin) with (vinyl acetate (VA), 1-vinylimidizole (VIZ) as a functional monomer and N, N-methylene bisacrylamide (MBAA) as crosslinkers using benzoyl peroxide (BPO) as an initiator. The efficiency of the membrane electrodes was analyzed by differential pulse voltammetry (DPV). Four electrodes were synthesized using two different plasticizers, di-butyl sebacate (DBS), di-octyl phthalate (DOP) in PVC matrix. Scanning electron microscopy (SEM) was used to describe the generated MIP, studying the electrodes properties, the slope, detection limit, and life

No country in the world has an ancient heritage of its own. It represents the product of the civilizations left behind by previous eras. It represents the development of urban life and its capital of the interest of its people in the field of construction and reconstruction. The urban heritage and its associated arts may seem to be a material heritage at first glance, but it is not free from the spiritual side. Therefore, the nations in different parts of the earth cherish it and care for it with all due diligence, because it mixes with its history, memories and emotions.
This research discusses the use of local environment materials in the production of urban fabric constituents. I

Background: Most adult smokers start smoking regularly some time before 18 years of age. Cigarette smoking is a major ‘preventable’ cause of morbidity and mortality worldwide. It is well-known that smoking has hazardous effect on many systems like pulmonary and cardiovascular system.

Objectives: Study the prevalence of smoking among school pupils according to the mode of smoking, age, school grade, school environment and possible health risk associated with smoking. Type of the study: A cross-sectional study.

Methods: Study was conducted between 1st of March 2014 to 30th of May 2014 at Al-Doura/Al- Kurkh/Baghdad by using convenient sample, including all pupils from 6 schools. The schools were 2 secondary schools, 3 in

Existing leachate models over–or underestimates leachate generation by up to three orders of magnitude. Practical experiments show that channeled flow in waste leads to rapid discharge of large leachate volumes and heterogeneous moisture distribution. In order to more accurately predict leachate generation, leachate models must be improved. To predict moisture movement through waste, the two–domain PREFLO, are tested. Experimental waste and leachate flow values are compared with model predictions. When calibrated with experimental parameters, the PREFLO provides estimates of breakthrough time. In the short term, field capacity has to be reduced to 0.12 and effective storage and hydraulic conductivity of the waste must be increased to