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.
One of the main element in the network is the intersection which consider as the critical points because there are many conflict in this element. The capability and quality of operation of an intersection was assessed to provide a better understanding of the network's traffic efficiency. In Baghdad city, the capital of/Iraq the majority of the intersections are operated under the congestion status and with level of service F, therefore theses intersection are consider as high spot point of delay in the network of Baghdad city. In this study we selected Al-Ameria signalized intersection as a case study to represent the delay problem in the intersections in Baghdad. The intersection is located in the w
Effect of Chlorococcum humicola alcoholic algae extract was studied on the growth of, Pseudomonas aeruginosa, and Klebsiella pneumonia, which were isolated from contaminated water. The extract of Ch. humicola showed a high efficiency in reducing the numbers of the two types of bacteria. . The removal rate of K. pneumonia were 0.0, 48.4 and 57.0, The removal rate of P. aeruginosa were 63.1, 79.8 and 82.9% after24,48, 72 h respectively. The results improved that the K. pneumonia is more sensitive than P. aeruginosa for algae extract concentrations used in study ,and the beast effective time is 24h for the two bacterial species The aim of the study was to eliminate microorganisms using the Alcoholic algae extract. Especially P. aeruginosa and
... Show MoreThe optimum cultural conditions for garamicidin production by local isolate B.brevis were studied.Best result was obtained when the isolate B.brevis was grown on media composed of 1%glucose as carbon source,1% ammonium chloride as a nitrogen source ,0.5% Dipotassium hydrogen orthophosphate as a phosphate source and after 48 hours of incubation at 30C .Garamicidin has been extracted and purified through acid precipition and then extracted by organic solvent (ether& acetone ).Using HPLC the garamicidin antibiotic showed three types A,B and C garamicidin .
It is often noted that disordered materials have different chemical properties to their more “ordered” cousins. Quantifying these effects in terms of thermodynamics is challenging in part because disordered materials can be difficult to characterize and are frequently relatively unstable. During the course of our experiments to understand the effects of disorder in catalysts for water oxidation we observed that many disordered manganese and cobalt oxide water oxidation catalysts directly oxidized peroxide in contrast to their more ordered analogues which catalyzed its disproportionation, that is, MnO2+2H+ +H2O2! Mn2+ +2H2O+O2(oxidation) versus H2O2!H2O+1=2 O2(disproportionation). By measuring the efficiency for one reaction over the oth
... Show MoreIn this study, Laser Shock Peening (LSP) effect on the polymeric composite materials has been investigated experimentally. Polymeric composite materials are widely used because they are easy to fabricate and have many attractive features. Unsaturated polyester resin as a matrix was selected and Aluminum powder with micro particles as a reinforcement material was used with different volume fraction (2.5%, 5% and 7.5%). Hand lay-up process was used for preparation the composites. Fatigue test with constant amplitude with stress ratio (R =-1) was carried out before and after LSP process with two levels of energy (1Joule and 2Joule). The result showed an increase in the endurance strength of 25.448% at 7.5% volume fraction when peened is 1J
... Show MoreThis study was aimed to investigate the effect of essential oil extracted from the yellow peels of Citrus aurantium on the growth of four species of fungi: Penicillium expansum, Penicillium oxalicum, Fusarium oxysporum and Fusarium proliferatum and effect of one fungicide: Aliette (fosetyl-aluminum) against these fungi. The results showed that the essential oil of C. aurantium inhibited the radial growth of P. oxalicum at concentration 4.5% while P. expansum and F. oxysporum at concentrations 5% and F. proliferatum at concentrations 5.5% additionally the one fungicide tested showed inhibitory effect on radial growth of these fungi. So that there is a negative relationship between the increasing of concentration and radial growth of fungi.
Ab – initio restricted Hartree - Fock method within the framework of large unit cell (LUC) formalism is used to investigate the electronic structure of Si and Ge nanocrystals. The surface and core properties are investigated. A large unit cell of 8 atoms is used in the present analysis. Cohesive energy, energy gap, conduction and valence band widths are obtained from the electronic structure calculations. The results are compared with available experimental data and theoretical results of other investigators. The calculated lattice constant is found to be slightly larger than the corresponding experimental value because we use only 8 atoms and we compared the results with that of the bulk crystals, nanoclusters are expected to have str
... Show MoreOil well drilling fluid rheology, lubricity, swelling, and fluid loss control are all critical factors to take into account before beginning the hole's construction. Drilling fluids can be made smoother, more cost-effective, and more efficient by investigating and evaluating the effects of various nanoparticles including aluminum oxide (Al2O3) and iron oxide (Fe2O3) on their performance. A drilling fluid's performance can be assessed by comparing its baseline characteristics to those of nanoparticle (NPs) enhanced fluids. It was found that the drilling mud contained NPs in concentrations of 0,0.25, 0. 5, 0.75 and 1 g. According to the results, when drilling fluid was used without NPs, the coeff
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