Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of real estate, as well as taxes on vacant land with other sources of income obtained by the taxpayer in a uniform tax into line "so the majority of modern tax legislation in the countries of the world. The research on the importance of the introduction of unified tax including features framework simplified procedures and improve the mechanism of action and re-engineering work so that it is capable of "management by mechanization., Where he plays technological advances play a key role in improving the completion of transactions tax by relying on ID Consolidated Per expensive that demonstrates all personal information and its sources of income and standardize procedures for settling accounts tax and this helps in reducing the time, effort and cost of financial authority and the taxpayer and reduce the incidence of tax evasion.
The Indoor Environmental Quality (IEQ) describes an indoor space condition that the wellbeing and comfortability are provided for the users. Many researchers have highlighted the importance of adopting IEQ criteria, although they are not yet well defined in the Kurdistan region. However, environmental quality is not necessary for the contemporary buildings of the Kurdistan Region, and there is no measurement tool in the Region. This research aims to develop an IEQ assessment tool for the Kurdistan region using Mixed method methodology, both qualitative and quantitative. Therefore, a Delphi Technique was used as a method initially developed as systematic, interactive forecasting on a panel of experts. Thirty-five Delphi C
... Show MoreStorage tanks condition and integrity is maintained by joint application of coating and cathodic protection. Iraq southern region rich in oil and petroleum product refineries need and use plenty of aboveground storage tanks. Iraq went through conflicts over the past thirty five years resulting in holding the oil industry infrastructure behind regarding maintenance and modernization. The primary concern in this work is the design and implementation of cathodic protection systems for the aboveground storage tanks farm in the oil industry.
Storage tank external base area and tank internal surface area are to be protected against corrosion using impressed current and sacrificial anode cathodic protection systems. Int
... Show MoreDarifenacin hydrobromide is a selective ?3 receptor antimuscarinic drug and it is used in the management of urinary frequency, urgency, and incontinence in detrusor instability. It slightly soluble in water, undergoes extensive hepatic first-pass metabolism and has short elimination half-life (3–4 hours). Therefore, It has low bioavailability (15.4 % - 18.6 %). Darifenacin hydrobromide loaded NLCs were formulated by emulsification sonication using different ratios of solid lipid to liquid lipid, different types of surfactants, and different concentration of surfactants. Formula sixteen was considered as an optimized formula based on its particle size, PDI, zeta potential and entrapment efficiency. Formula sixteen subjected t
... Show MoreUndesirable behaviors among students are consider one of the danger problems threating societies and educational and scientific institutions of countries because its one of the way to express aggression , so the instructors consider one of the most important people could be trust their evaluation and logical view , therefore the present research aimed to :
- Recognize undesirable behavior in students of University by the view of their instructors
- Measure the level of undesirable behavior in students of university by the view of their instructors
- Recognize more common undesirable behavior in students of University by the view o
This work aimed to design, construct and operate a new laboratory scale water filtration system. This system was used to examine the efficiency of two ceramic filter discs as a medium for water filtration. These filters were made from two different ceramic mixtures of local red clay, sawdust, and water. The filtration system was designed with two rotating interfered modules of these filters. Rotating these modules generates shear force between water and the surfaces of filter discs of the filtration modules that works to reduce thickness of layer of rejected materials on the filters surfaces. Each module consists of seven filtration units and each unit consists of two ceramic filter discs. The average measured hy
... Show MoreThe huge magnetic fields of neutron star cause the nuclei of the stellar surface to form a tightly bound condensed layer. In this research some characteristics of polar gap and magnetosphere enclosed the star according to Sturrock Model were illustrated, positrons move out along the open field lines, and electrons flow to the stellar surface as in the related to Sturrock model. The magnetic field within polar gap areas, which is defined by the Irvin Radius (RL) decreases due to the expansion of the polar, resulting from the physical motion of the accreted material. The values of height gap at different distances from the star were estimated. The obtained results improve the most energetic positrons those with E? Emax radiate away their ener
... Show MoreFortieth book is IbnAssaker mechanisms of modern books authored attention appeared amenable to the Messenger of Allah's will (Fife da upon h-d) in his emotional tempting scientists say despite his weakness and preached it save forty Hadith of year necessitated intercession and entering heaven eh Fife FA scientists 1940s h.g. Gae updated combines forty Hadith on a particular topic, authored destinations differed and collected and compiled, the first item in the 1940s that Abdul Rahman Abdullah ibn al-mubaarakmarvzishaikAssaker promised more than thirty workbook in this kind of composition topics varied between consolidation and conversations prove the Almighty Barry qualities, conversations provisions, worship, preaching, and of them only
... Show MoreIntelligent systems can be used to build systems that simulate human behavior. One such system is lip reading. Hence, lip reading is considered one of the hardest problems in image analysis, and thus machine learning is used to solve this problem, which achieves remarkable results, especially when using a deep neural network, in which it dives deeply into the texture of any input. Microlearning is the new trend in E-learning. It is based on small pieces of information to make the learning process easier and more productive. In this paper, a proposed system for multi-layer lip reading is presented. The proposed system is based on micro content (letters) to achieve the lip reading process using deep learning and auto-correction mo
... Show MoreBackground: Pulmonary involvement in patients with Rheumatoid Arthritis (RA) is a serious extra articular manifestation.
Patients and Methods: 82 patients with RA and 40 control subjects were included in this prospective study. They were submitted to medical history, physical measurements (height, weight and BMI) and spirometric evaluation for FVC, FEV1, FEV1%, PEFR and FMF (FEF25-75%).Objective: The aim of the study is to detect pulmonary involvement, classify the type of involvement (whether obstructive, restrictive or mixed), and to find out whether pulmonary system was involved in the early stage of the disease and is asymptomatic and to determine the as
... Show MoreIn this article, performing and deriving the probability density function for Rayleigh distribution by using maximum likelihood estimator method and moment estimator method, then crating the crisp survival function and crisp hazard function to find the interval estimation for scale parameter by using a linear trapezoidal membership function. A new proposed procedure used to find the fuzzy numbers for the parameter by utilizing ( to find a fuzzy numbers for scale parameter of Rayleigh distribution. applying two algorithms by using ranking functions to make the fuzzy numbers as crisp numbers. Then computed the survival functions and hazard functions by utilizing the real data application.