Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

The Hartley transform generalizes to the fractional Hartley transform (FRHT) which gives various uses in different fields of image encryption. Unfortunately, the available literature of fractional Hartley transform is unable to provide its inversion theorem. So accordingly original function cannot retrieve directly, which restrict its applications. The intension of this paper is to propose inversion theorem of fractional Hartley transform to overcome this drawback. Moreover, some properties of fractional Hartley transform are discussed in this paper.

Citizenship education is the effective educational tool in building a citizen who is able to participate in building his country. This can only come through the educational efforts that teachers make in the classroom. Such a step requires teachers to have knowledge of citizenship education, its principles, and the foundations for its development. Thus, the study aims to examine the degree of social studies teachers' knowledge of the dimensions of citizenship education at the basic education schools in the Sultanate of Oman. It also aims to examine its relationship with a set of variables. The researchers used the quantitative descriptive approach to achieve the objectives of the study. It further adopted a test tool, which consisted in i

This study aimed to reveal the extent to which the values of social peace are included in the content of social and national studies textbooks of the middle stage in kingdom of Saudi Arabia. To achieve this goal, the researcher used the descriptive analytical approach. The study sample consisted of all developed social and national studies textbooks of the middle stage in kingdom of Saudi Arabia in first and second semester of student books in edition of 1439-1440. The study tool was the analysis card. The study reached the following results: 1-The content of social and national studies textbooks of the middle stage in kingdom of Saudi Arabia as a whole included (38) social peace values of total (40) values, corresponding to the inclusio

The present study develops an artificial neural network (ANN) to model an analysis and a simulation of the correlation between the average corrosion rate carbon steel and the effective parameter Reynolds number (Re), water concentration (Wc) % temperature (T o) with constant of PH 7 . The water, produced fom oil in Kirkuk oil field in Iraq from well no. k184-Depth2200ft., has been used as a corrosive media and specimen area (400 mm2) for the materials that were used as low carbon steel pipe. The pipes are supplied by Doura Refinery . The used flow system is all made of Q.V.F glass, and the circulation of the two –phase (liquid – liquid ) is affected using a Q.V.F pump .The input parameters of the model consists of Reynolds number , w

An optoelectronic flow-through detector for active ingredients determination in pharmaceutical formulations is explained. Two consecutive compact photodetector’s devices operating according to light-emitting diodes-solar cells concept where the LEDs acting as a light source and solar cells for measuring the attenuated light of the incident light at 180˚ have been developed. The turbidimetric detector, fabricated of ten light-emitting diodes and five solar cells only, integrated with a glass flow cell has been easily adapted in flow injection analysis manifold system. For active ingredients determination, the developed detector was successfully utilized for the development and validation of an analytical method for warfarin determination

Introduction Oral biopsy is a fundamental diagnostic procedure in dentistry, essential for the early detection of oral cancer and other pathologies. While theoretical knowledge is a core component of dental education, the translation of this knowledge into clinical confidence and practical ability is critical for patient care. Objective: : evaluate the awareness, knowledge, and self-perceived ability to perform oral biopsies Material and Methods: A cross-sectional study was conducted among dental students. Participants (n=110) comprising 14 multiple-choice questions assessing key variables: knowledge of biopsy principles, techniques, lesion identification, specimen preservation, and ability to perform the procedure Results: While theoretica

A simple, economic, rapid, reliable, and stability-indicating high-performance liquid chromatography (HPLC) method has been developed and validated for the simultaneous determination of paracetamol (PCM) and caffeine (CF) in solid dosage form. The chromatographic separations were achieved with a Waters Symmetry® C18 column (5 μm, 4.6 × 150 mm), using a mixture of methanol and water (40:60, v/v) as a mobile phase, under isocratic elution mode with a flow rate of 0.8 mL/min, and ultraviolet (UV) detection was set at 264 nm. The oven temperature for the column was set and maintained at 35 °C. The method was validated according to International Conference on Harmonization (ICH) guidelines, and it demonstrated excellent linearity, wi

The problem of noise in the Baghdad airport has been examined in this study; and noise measurement and survey studies have been carried out at four high noise level (operation, training and development, quality system, and information and technology) zones located in this region. Noise exposure is a common hazard to workforce in general although at varying degrees depending on the occupation, as many workers are exposed for long periods of time to potentially hazardous noise. A questionnaire was completed by 122 workers during this study in order to determine the physical, physiological, and psycho-social impacts of the noise on workers and to specify what kind of measurements have been taken both by the employers and workers for protection

The problem of noise in the Baghdad airport has been examined in this study; and noise measurement and survey studies have been carried out at four high noise level (operation, training and development, quality system, and information and technology) zones located in this region. Noise exposure is a common hazard to workforce in general although at varying degrees depending on the occupation, as many workers are exposed for long periods of time to potentially hazardous noise. A questionnaire was completed by 122 workers during this study in order to determine the physical, physiological, and psycho-social impacts of the noise on workers and to specify what kind of measurements have been taken both by the employers and workers for protection