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.
Storage 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 MoreThis paper proposes a new strategy to enhance the performance and accuracy of the Spiral dynamic algorithm (SDA) for use in solving real-world problems by hybridizing the SDA with the Bacterial Foraging optimization algorithm (BFA). The dynamic step size of SDA makes it a useful exploitation approach. However, it has limited exploration throughout the diversification phase, which results in getting trapped at local optima. The optimal initialization position for the SDA algorithm has been determined with the help of the chemotactic strategy of the BFA optimization algorithm, which has been utilized to improve the exploration approach of the SDA. The proposed Hybrid Adaptive Spiral Dynamic Bacterial Foraging (HASDBF)
... Show MoreObjective. Glass-ionomer and resin-modified glass-ionomer cements are versatile materials with the ability to form a direct bond with tooth tissues. The aim of this study was to formulate a novel class of dental bio-interactive restorative material (pRMGIC) based on resin-modified glass-ionomer cements via the inclusion of an organophosphorus monomer, ethylene glycol methacrylate phosphate, with a potential to improve the mechanical properties and also function as a reparative restorative material. Methods. pRMGIC was formulated with modification of the resin phase by forming mixes of ethylene glycol methacrylate phosphate (EGMP; 0–40%wt) and 2-hydroxyethyl methacrylate monomer into the liquid phase of a RMGIC (Fuji II LC, GC Corp.).
... Show MoreIn wireless broadband communications using single-carrier interleave division multiple access (SC-IDMA) systems, efficient multiuser detection (MUD) classes that make use of joint hybrid decision feedback equalization (HDFE)/ frequency decision-feedback equalization (FDFE) and interference cancellation (IC) techniques, are proposed in conjunction with channel coding to deal with several users accessing the multipath fading channels. In FDFE-IDMA, the feedforward (FF) and feedback (FB) filtering operations of FDFE, which use to remove intersymbol interference (ISI), are implemented by Fast Fourier Transforms (FFTs), while in HDFE-IDMA the only FF filter is implemented by FFTs. Further, the parameters involved in the FDFE/
... Show MoreThe gas sensing properties of undoped Co3O4 and doped with Y2O3 nanostructures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for the prepared thin films. XRD analysis showed that all films were polycrystalline, of a cubic structure with crystallite size of (12.6) nm for cobalt oxide and (12.3) nm for the Co3O4:6% Y2O3. The SEM analysis of thin films indicated that all films undoped Co3O4 and doped possessed a nanosphere-like structure.
The sensi
... Show MoreIn this article, the nonlinear problem of Jeffery-Hamel flow has been solved analytically and numerically by using reliable iterative and numerical methods. The approximate solutions obtained by using the Daftardar-Jafari method namely (DJM), Temimi-Ansari method namely (TAM) and Banach contraction method namely (BCM). The obtained solutions are discussed numerically, in comparison with other numerical solutions obtained from the fourth order Runge-Kutta (RK4), Euler and previous analytic methods available in literature. In addition, the convergence of the proposed methods is given based on the Banach fixed point theorem. The results reveal that the presented methods are reliable, effective and applicable to solve other nonlinear problems.
... 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 MoreDegenerate parabolic partial differential equations (PDEs) with vanishing or unbounded leading coefficient make the PDE non-uniformly parabolic, and new theories need to be developed in the context of practical applications of such rather unstudied mathematical models arising in porous media, population dynamics, financial mathematics, etc. With this new challenge in mind, this paper considers investigating newly formulated direct and inverse problems associated with non-uniform parabolic PDEs where the leading space- and time-dependent coefficient is allowed to vanish on a non-empty, but zero measure, kernel set. In the context of inverse analysis, we consider the linear but ill-pose
The optical energy gap and optical constants such as the reflective index, dielectric constant have been evaluated due to The optical transmission and UV-VIS absorption spectra have been recorded in the wavelength (200 - 1100 nm) for PVA/PANI polymer blends and PVA/PANI/ZnO nanocomposites with different concentrations of ZnO (0.02, 0.05, 0.07, 0.1and 0.2) wt %. The results indicate that the materials have allowed direct transition. The reflection index and dielectric constant are increase with wavelength
Due to advancements in computer science and technology, impersonation has become more common. Today, biometrics technology is widely used in various aspects of people's lives. Iris recognition, known for its high accuracy and speed, is a significant and challenging field of study. As a result, iris recognition technology and biometric systems are utilized for security in numerous applications, including human-computer interaction and surveillance systems. It is crucial to develop advanced models to combat impersonation crimes. This study proposes sophisticated artificial intelligence models with high accuracy and speed to eliminate these crimes. The models use linear discriminant analysis (LDA) for feature extraction and mutual info
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