The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

Water has a great self-generating capacity that can neutralize the polluting interventions carried out by humans. However, if human activities continue this uncontrolled and unsustainable exploitation of this resource, this regenerating capacity shall fail and it will be jeopardized definitively. Shatt Al-Arab River in South of Iraq. It has an active role in providing water for irrigation, industry, domestic use and a commercial gateway to Iraq. in the last five years Shatt Al-Arab suffered from a rise in pollutants due to the severe decline in sewage networks, irregular networks and pesticide products, as well as the outputs of factories and companies that find their way to water sources and lead to a widespread collapse of water quality.

The study aims to investigate the effect of Al2O3 and Al additions to Nickel-base superalloys as a coating layer on oxidation resistance, and structural behavior of nickel superalloys such as IN 738 LC. Nickel-base superalloys are popular as base materials for hot components in industrial gas turbines such as blades due to their superior mechanical performance and high-temperature oxidation resistance, but the combustion gases' existence generates hot oxidation at high temperatures for long durations of time, resulting in corrosion of turbine blades which lead to massive economic losses. Turbine blades used in Iraqi electrical gas power stations require costly maintenance using traditional processes regularly. These blades are made

     The current issues in spam email detection systems are directly related to spam email classification's low accuracy and feature selection's high dimensionality. However, in machine learning (ML), feature selection (FS) as a global optimization strategy reduces data redundancy and produces a collection of precise and acceptable outcomes. A black hole algorithm-based FS algorithm is suggested in this paper for reducing the dimensionality of features and improving the accuracy of spam email classification. Each star's features are represented in binary form, with the features being transformed to binary using a sigmoid function. The proposed Binary Black Hole Algorithm (BBH) searches the feature space for the best feature subsets,

     Atenolol was used with povidone iodine to prove the efficiency, reliability and repeatability of the long distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis. The method is based on reaction between atenolol and povidone iodine in an aqueous medium. Optimum parameters was studied to increase the sensitivity development of method. Calibration graph was linear in the range of 2-19 mmol/L for cell A and 5-19 mmol/L for cell B. Limit of detection 146.4848 ng/55 µL and 2.6600 µg/200 µL respectively to cell A and cell  B. Correlation coefficient (r) 0.9957 for cell A and 0.9974 for cell. Relative standard deviation (RSD %) was lower than 1%, (n=8) for the determination of