The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

Abstract:

     The objective of this study, is to attempt to explain the reality of the Structural Imbalances in the Iraqi Economy during the period of research, by providing a quantitative analysis of the most important types of Imbalances, Which are represented by the disruption in the Productive Structure, the imbalance of the structure of Public Budget, and the imbalance of the Structure of Trade. The problem of the research, is the fact that the economy structure in Iraq has long suffered from an Imbalances in its economic structure, which are represented in the unequal relations between its constituent elements, according to the proportions levels defined by the economic theory.

Abstract: The article aimed to formulate an MLX binary ethosome hydrogel for topical delivery to escalate MLX solubility, facilitate dermal permeation, avoid systemic adverse events, and compare the permeation flux and efficacy with the classical type. MLX ethosomes were prepared using the hot method according to the Box–Behnken experimental design. The formulation was implemented according to 16 design formulas with four center points. Independent variables were (soya lecithin, ethanol, and propylene glycol concentrations) and dependent variables (vesicle size, dispersity index, encapsulation efficiency, and zeta potential). The design suggested the optimized formula (MLX−Ethos−OF) with the highest desirability to perform the

The estimation of the initial oil in place is a crucial topic in the period of exploration, appraisal, and development of the reservoir. In the current work, two conventional methods were used to determine the Initial Oil in Place. These two methods are a volumetric method and a reservoir simulation method. Moreover, each method requires a type of data whereet al the volumetric method depends on geological, core, well log and petrophysical properties data while the reservoir simulation method also needs capillary pressure versus water saturation, fluid production and static pressure data for all active wells at the Mishrif reservoir. The petrophysical properties for the studied reservoir is calculated using neural network technique

Background: This clinical trial aims to evaluate the color changes of direct resin composite veneer (DCV) restorations based on spectrophotometric analysis of 4 different types of resin composites between the baseline immediately after polishing and after one year of follow-up. Materials and methods: 28 patients were assessed for eligibility for participation, aged between 18 and 38 years old, who indicated for DCV restorations in anterior maxillary teeth were considered for participation in this study. In total, 25 patients who met the inclusion criteria were selected (6 males and 19 females, mean age: 20.9 at the time of restoration placement), and 3 patients were excluded. Partic

Diyala Governorate has many unique and diverse geomorphological features that the region enjoys, which are among the attractions for natural tourism, as the natural environment is considered a maker of tourism. The importance of geomorphological aspects as components of natural tourism is due to their association with tourism and entertainment, as a result of the enjoyment of many geomorphological aspects of the beauty of its natural landscape on the one hand, and on the other hand, the association of these manifestations with different types of tourism activity. Any tourist area as it is the main factor for tourist attractions, such as the presence of the Hamrin hills, and sand dunes. Planning for the development of tourism activity in the

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

In this study, hexadecyltrimethylammonium bromide (HDMAB) - bentonite was synthesized by placing alkylammonium cation onto bentonite. Adsorption of textile dye such as direct Yellow 50 on natural bentonite and HDMAB -bentonite was investigated. The effects of pH, contact time,dosage clay and temperature were investigated experimentally .The Langmuir and Freundlish isotherms equations were applied to the data and values of parameters of these isotherm equations were evaluated. The study indicated that using 0.2 g of HDMAB (hexadecyltrimethylammonium bromide) lead to increase the percentage removal(R%) from 78% for pure bentonite to 99 %. The optimum pH value for the adsorption experiments was found to be pH=3 and therefore all the experim

That researchers in the play Science Find a theatrical form of an experimental creative, and these experiences taken from the innovation space aesthetic dialogue with the receiver, especially since with previous theatrical experience and is an extension of her, because the interactive theater theatrical terms that assume a pattern do from the depth of the relationship between supply playwright and the audience, which alters the receiving skills actually change, and to monitor these differing divided into three classes that include research, methodological framework (Chapter I) and includes, research problem, the importance of research and the need to him, the goal of the research, the limits Find it border, and the theoretical framework

Chloroquine and Hydroxychloroquine drugs are widely prescribed for malaria disease. Since the end of 2019, humans have been under threat due to a disease called (COVID-19), which was first reported in China. Many methodical approaches have been reported to quantify chloroquine and hydroxychloroquine in blood, urine, plasma, serum, and pharmaceutical dosage form. Some of these techniques are spectrophotometry, liquid chromatography with a mass detector, gas chromatography, and ultra-performance, high-performance liquid chromatography (HPLC), in addition to electrochemical methods. This literature review discusses various analytical methods for the determining hydroxychloroquine and chloroquine.