The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved by the issued instructions and presenting some conclusions and recommendations that could contribute to evaluating the procedures of the Authority in collecting the tax according to this type of tax. Taxes, and the number of the Authority’s employees who are assigned to audit the direct withholding tax for state employees, whose number is (2) employees, as well as the presence of a clear reluctance by the General Authority for Taxes in the field of field audits to ensure that the calculation of the direct withholding tax is correct and to ensure that tax deductions are transferred on time.
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For structural concrete members that may expose to serious earthquake, overload or accident impact, the design of ductility must be given the same importance as the flexural strength. The aim of this investigation is to study the change in ductility of structural concrete flexural members during their exposure to limited cycles of repeated loading. Twenty full-scale beam specimens have been fabricated in to two identical groups; each group consisted of ten specimens. The first group was tested under monotonic static loading to failure and regarded as control beams, while the specimens of the second group were subjected to ten cycles of repeated loading with constant load interval, which ranged between 40% and 60% of ultimate load. S
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For structural concrete members that may expose to serious earthquake, overload or accident impact, the design of ductility must be given the same importance as the flexural strength. The aim of this investigation is to study the change in ductility of structural concrete flexural members during their exposure to limited cycles of repeated loading. Twenty full-scale beam specimens have been fabricated in to two identical groups; each group consisted of ten specimens. The first group was tested under monotonic static loading to failure and regarded as control beams, while the specimens of the second group were subjected to ten cycles of repeated loading with constant load interval, which ranged between 40% and 60% of ultimate load. S
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Plasma physics and digital image processing technique (DIPT) were utilized in this research to show the effect of the cold plasma (plasma needle) on blood cells. The second order statistical features were used to study this effect. Different samples were used to reach the aim of this paper; the patients have leukemia and their leukocytes number was abnormal. By studying the results of statistical features (mean, variance, energy and entropy), it is concluded that the blood cells of the sample showed a good response to the cold plasma.
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The effect of subinhibitory concentration of Antibiotics on the Adherence of S.aureus (Coagulase Positive Staphylococci), and S.epidermidis (Coagulase negative Staphylococci) and Pseudomonas aeruginosa, Enterobacter cloacae, Citobacter freundi (Gram negative bacteria) was done and the results revealed that Rifampicin was the best antibiotic inhibiting Staphylococci adherence and Vancomycin has less effect on the adherence of Staphylococci, whereas Tetracyclin was the best antibiotic inhbiting Gram negative bacteria adherence and Amikacin has the lest less effect on inhibiting bacterial adherence.
We know that the experiments which conducted by latin square in one location or in one period (season), but there are many cases that need to conduct the same experiments in many locations or in many periods (seasons) to study the interaction between the treatments and locations or between the treatments and periods (seasons) .In this research we present an idea for conduct the experiment in several locations and in many period (seasons) by using LSD , it represent acontribution in the area of design and analysis of experiments ,we had written. we had written (theoretically) the general plans, the mathematical models for these experiments, and finding the derivations of EMS for each component (
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In recent years, the attention of researchers has increased of semi-parametric regression models, because it is possible to integrate the parametric and non-parametric regression models in one and then form a regression model has the potential to deal with the cruse of dimensionality in non-parametric models that occurs through the increasing of explanatory variables. Involved in the analysis and then decreasing the accuracy of the estimation. As well as the privilege of this type of model with flexibility in the application field compared to the parametric models which comply with certain conditions such as knowledge of the distribution of errors or the parametric models may
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