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.
A number of pulsed experiments have been carried out using a high-voltage circuit containing R,L, and C in certain arrangements. A spherical spark gap of steel electrodes was used as a high-current switch operated by a voltage of up to 8kV and triggered in both self-triggering and third-electrode triggering modes. Current measurements were carried out by using both current-viewing resistor and Rogowski coils designed for this purpose. Typical current waveforms have shown obvious dominating inductance effect of the circuit components in an underdamped oscillation. The behavior of the circuit impedance was studied by recording both pulsed current peaks and the charging voltages when currents of up to 2.5kA were recorded. The dur
... Show MoreConjugate heat transfer has significant implications on heat transfer characteristics, particularly in thick wall applications and small diameter pipes. In this study, a three-dimensional numerical investigation was carried out using commercial CFD software “ANSYS FLUENT” to study the influence of conjugate heat transfer of laminar flow in mini channels at constant heat flux wall conditions. Two parameters were studied and analyzed: the wall thickness and thermal conductivity and their effect on heat transfer characteristics such as temperature profile and Nusselt number. Thermal conductivity of (0.25, 10, 202, and 387) W/m2C and wall thickness of (1, 5, and 50) mm were used for a channel of (1*2) mm cross
... Show MoreTheoretical trends have appeared Which posed the concept of biological structures in contemporary architecture concept, Spread through the emergence of architectural production that reflect and indicate the nature of the construction structures based on the ideas and principles of biological structures in biological science: Despite the emergence of many architectural proposals that tried to explain the concept in the field of architecture, but it is not dealt with in depth and not given a comprehensive definition: So there was need to search for the concept and its beginning in the biological field as a general framework down to the field of architecture for the purpose of reducing the limits of their search framework T
... Show MoreOne of the most opportunistic mycosis globally is the Candida ssp., which is considered as the most agent that cause nosocomial urinary tract infections (UTIs), oral candidiasis and genitourinary candidiasis. This study included 100 samples of Iraqi subjects suffering from urinary tract infections. Identification of Candida have been done by different methods such as; characteristic of colony on culture, gram stain, and microscopically. This study aimed to isolation and identification of Candida spp from urine sample of UTI patients and find the relevance of ages and blood group of patients with the infections rate, also determine the effect of age on ESR and CRP levels in the patients. The results showed the higher frequency of
... Show MoreBackground and Objective: Public demand for procedures to rejuvenate photodamaged facial skin have stimulated the use of fractional CO2 laser as a precise and predictable treatment modality. The purpose of this study was to assess the effect of fractional CO2 laser system for reducing periorbital rhytids.
Materials and Methods: twenty seven subjects with mild periocular wrinkles, and photoaged skin of the face were prospectively treated two to three times (according to clinical response) in the periorbital area with a fractional CO2 laser device equipped with a scanning hand piece. Improvements in eyelid wrinkles was evaluated clinically and photographically. Subjects also scored satisfaction and
... Show MoreTrickle bed reactor was used to study the hydrogenation of nitrobenzene over Ni/SiO2 catalyst. The catalyst was prepared using the Highly Dispersed Catalyst (HDC) technique. Porous silica particles (capped cylinders, 6x5.5 mm) were used as catalyst support. The catalyst was characterized by TPR, BET surface area and pore volume, X-ray diffraction, and Raman Spectra. The trickle bed reactor was packed with catalyst and diluted with fine glass beads in order to decrease the external effects such as mass transfer, heat transfer and wall effect. The catalyst bed dilution was found to double the liquid holdup, which increased the catalyst wetting and hence, the gas-liquid mass transfer rate. The main product of the hydrogenation reaction of n
... Show MoreSuggestive ambiguity is a strategy of defense and maneuvering as it provides the speaker both protection and function. To put it differently, it helps the speaker to say whatever he likes and at the same time gives his opponents and friends the interpretation they desire. This is possible due to the flexibility of the linguistic expressions that the speaker uses. To be more clear, the context of situation, peoples' background and world knowledge interact with the significance of the linguistic expressions reaching an allusive situation where two interpretations, positive and negative, are available to the addressees. Such situation enables the addressers to implicate different ideas or messages, accusations, inciting violence, etc. The pres
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