This research Sought to Determine the Relationship and impact between the tax knowledge in dimensions of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial and Accountant working in the Joint-stock company, A questionnaire was used as a tool for data collection and its analysis. For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages, arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attention sample organizations research, Tax knowledge despite its impact on reducing the costs of compliance, and also research found a lack of the fact of tax services provided by tax administration, the most of the organizations had hired services consultants and experts for information and guidance to complete the tax measures, which have contributed to increasing compliance costs.
The present research focuses on the study of the effect of mass transfer resistance on the rate of heat transfer in pool boiling. The nucleate pool boiling heat transfer coefficients for binary mixtures (ethanol-n-butanol, acetone-n-butanol, acetone-ethanol, hexane-benzene, hexane-heptane, and methanol-water) were measured at different concentrations of the more volatile components. The systems chosen covered a wide range of mixture behaviors.
The experimental set up for the present investigation includes electric heating element submerged in the test liquid mounted vertically. Thermocouple and a digital indictor measured the temperature of the heater surface. The actual heat transfer rate being obtained by multiplying the voltme
... Show MoreThe study aimed to identify the self- compassion of the students as well as to identify the differences in the self- compassion according to the variables: sex - the academic specialization - Study level, the sample of the study of (200) students distributed equally by sex (male - female) Specialization (Scientific - Human) compassion. The results showed that there were no differences in the self- compassion according to the variables: gender, academic specialization, and Study level. In light of these results, the researcher Number of the recommendations and proposals
Background: Fractures of the humeral shaft
accounting for approximately 3% of all
fractures. There is a wide array of good
options for their treatment and controversy
over the best methods. Although good
techniques of osteosynthesis are available, the
aim of this article is toemphasize on the benefit
and good outcome of conservative treatment
for properly selected cases to decrease the cost
and avoid the complications of surgery.
This work was conducted to study the recovery of catalyst and desirable components from tar formed in phenol production unit and more particularly relates to such a method whereby better recovery of copper salts, phenol, benzoic acid and benzoate salts from tar by aqueous acid solution was accomplished.
The effect of solvent type, solvent concentration (5, 10, 15, 20, 25 and 30 wt%), agitation speed (100, 200, 300 and 400 rpm), agitation time (5, 10, 15, 20 and 25 min), temperature (90, 100, 110, 120, 130 and 140 oC) , phase ratio (1/1, 2/1, 3/1, 4/1 and 5/1) and number of extraction (1, 2, 3, 4, and 5) were examined in order to increase the catalyst and desirable components extraction.
Four types of solvent were used; hydrochloric
The corrosion behavior of copper and carbon steel in 1M concentration of hydrochloric acid (HCl) and sulphuric acid (H2SO4) has been studied. The corrosion inhibition of copper and carbon steel in 1M concentration of hydrochloric acid (HCl) and sulphuric acid (H2SO4) by Ciprofloxacin has been investigated. Specimens were exposed in the acidic media for 7 hours and corrosion rates evaluated by using the weight loss method. The effect of temperature (from 283 ºK to 333 ºK), pH (from 1to 6), inhibitor concentration (10-4 to 10-2) has been studied. It was observed that sulphuric acid environment was most corrosive to the metals because of its oxidizing nature, followed by hydrochloric acid. The rate of metal dissolution increased with incre
... Show MoreHydrocarbon displacement at the pore scale is mainly controlled by the wetness properties of the porous media. Consequently, several techniques including nanofluid flooding were implemented to manipulate the wetting behavior of the pore space in oil reservoirs. This study thus focuses on monitoring the displacement of oil from artificial glass porous media, as a representative for sandstone reservoirs, before and after nanofluid flooding. Experiments were conducted at various temperatures (25 – 50° C), nanoparticles concentrations (0.001 – 0.05 wt% SiO2 NPs), salinity (0.1 – 2 wt% NaCl), and flooding time. Images were taken via a high-resolution microscopic camera and analyzed to investigate the displacement of the oil
... Show MoreCIGS nanoink has synthesized from molecular precursors of CuCl, InCl3, GaCl3 and Se metal heat up 240 °C for a half hour in N2-atmosphere to form CIGS nanoink, and then deposited onto substrates of soda-lime glass (SLG). This work focused on CIGS nanocrystals, indicates their synthesis and applications in photovoltaic devices (PVs) as an active light absorber layers. in this work, using spin-coating to deposit CIGS layers (75 mg/ml and 500 nm thickness), without selenization at high temperatures, were obtained up to 1.398 % power conversion efficiency (PCE) at AM 1.5 solar illumination. Structural formations of CIGS chalcopyrite structure were studied by using x ray diffraction XRD. The morphology and composition of CIGS were studied using
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