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.
Background: Polishing technique for acrylic resin material have great effect on properties of acrylic material and bacterial colonization such as staphylococcus aurous, which are responsible for many acrylic prosthetic infections such as the commonly ocular infections. Ineffective polishing technique could affect roughness and subsequently porosity of acrylic materials.So, a new effective method for polishing acrylic was used depending on the use of optiglaze coating material. So, this study aimed to evaluate the effect of optiglaze polishing on porosity of acrylic resin material and staphylococcus aurous activity in comparison to conventional polishing technique.
Materials and methods: Specimen(n=120) were prepared :20 spe
... Show MoreBeta-irradiation effects on the microstructure of LDPE samples have been investigated
using Positron Annihilation Lifetime Technique (PALT). These effects on the orthopositronium
(o-Ps) Lifetime t3, the free positron annihilation lifetime 2 t , the free-volume
hole size (Vh) and the free volume fraction (fh) were measured as functions of Beta
irradiation - dose up to a total dose of 30.28 kGy.
The results show that the values of t3, Vh and fh increase gradually with increasing Beta
dose up to a total dose of 1.289 kGy, and reach a maximum increment of 17.4%, 32.8% and
5.86%, respectively, while t2 reachs maximum increment of 211.9% at a total dose of 1.59
kGy. Above these doses, the values show nonlinear changes u
In this paper, the density of state (DOS) at Fe metal contact to Titanium dioxide semiconductor (TiO2) has been studied and investigated using quantum consideration approaches. The study and calculations of (DOS) depended on the orientation and driving energies. was a function of TiO2 and Fe materials' refractive index and dielectric constant. Attention has focused on the effect of on the characteristic of (DOS), which increased with the increasing of refractive index and dielectric constant of Fe metal and vice versa. The results of (DOS) and its relation with and values of system have been discussed. As for contact system is increased, (DOS) values increased at first, but the relation is disturbed later and transforms into an inve
... Show MoreThe present research investigates joints welding of 304L austenitic stainless steel using metal inert gas (MIG) welding method. The research explores the effect of process parameters (arc voltage, wire feed rate, and electrode wire diameter) on the mechanical properties of stainless steel. The above variables are varied respectively with 18.5, 19, 19.5 V, 116, 127, 137 mm/s, and 0.8, 1, 1.2 mm, with E308L as a filler electrode. The design matrix of the experiments was determined using the design of experiment (DOE) program Minitab 17 based on the levels of input elements used. The Taguchi orthogonal matrix methodology (Taguchi) technique was used to develop some empirical analysis for the maximum tensile strength and proper surface
... Show MoreThis article deals with the study of theories about verbal periphrasis as a grammatical construction; the aim of this point it offers good and valid guidelines to improve the linguistic description. The interest in the subject comes from its importance in the process of language teaching for the students of Spanish and to clarify this type of curriculum of this research we analyzed a literary text. From "Zurita"
Density functional theory calculations are employed to investigate the impact of edifenphos molecule on the reactivity and electronic sensitivity of pure calcium oxide (CaO) nanocluster. The strong adsorption of edifenphos molecule on CaO nanocluster occurs by the sulfur head of the adsorbate, and the amount of the energy of this adsorption is around − 84.40 kcal/mol. The adsorption of edifenphos molecules results in a decrease in the values of Eg of CaO from 4.67 to 3.56 eV, as well as an increase in the electrical conductance. Moreover, the work function of CaO nanocluster is significantly affected, which changes the current of the field emission electron. Eventually, the recovery time is calculated around 99 ms at ambient temperature f
... Show MoreThe aim of this study is to investigate the behavior of composite castellated beam in which the concrete slab and steel beam connected together with headed studs shear connectors. Four simply supported composite beams with various degree of castellation were tested under two point static loads. One of these beams was built up using standard steel beam, i.e. without web openings, to be a reference beam. The other three beams were fabricated from the same steel I-section with various three castellation ratios, (25, 35, and 45) %. In all beams the concrete slab has the same section and properties. Deflection at mid span of all beams was measured at each 10 kN load increment. The test results show that the castellation process leads to
... Show MoreIn this work, thermodynamic efficiency of individual cell and stack of cells (two cells) has been computed by studying the variation of voltage produced during an operation time of 30 min as a result of the affected parameters:- stoichiometric feed ratio, flow field design on single cell and feed distribution on stack of cells. The experiments were carried out by using two cells, one with serpentine flow field and the other with spiral flow field. These cells were fed with hydrogen and oxygen at low volumetric flow rates from 1 to 2 ml/sec and stoichiometric ratios of fuel (H2) to oxidant (O2) as 1:2, 1:1 and 2:1 respectively. The results showed that
... Show Moreloaded reinforced concrete circular short columns. An experimental investigation into the behavior
of 24 short reinforced concrete columns with and without steel fibers was carried out. The columns
had a circular section (200 mm diameter and 900 mm long). Test variables include concrete
strength, spacing of spiral reinforcement, and inclusion of steel fibers. The axial stress and axial
strains were obtained and used to evaluate the effects of the presence of steel fibers. It was found
that the addition of steel fibers slightly improves the load carrying capacity of the tested columns
whereas it significantly enhances the ductility of these specimens. Test results also indicated that for
the same confinement parameter