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The impact of information technology on tax evasion
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The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income tax are natural persons or legal persons (companies), as information technology contributes to the provision of accurate and reliable information in a timely manner.                 

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Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Simulation As One Of The Tools Of Visual Thinking And Its Effect On Developing Drawing And Design Skills To Produce Innovative Artworks: عائشة عبد الجبار العيسى
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The research emphasizes importance of preliminary drawings in design of any product. Therefore, using of simulation as tools for visual thinking in developing drawing and design skills. So that practice of drawing by hand, considering shape of ideas in first stage of visualizations, and practice of its techniques and continuous training.
Hence, the research problem arose with the role of simulation method for developing preliminary sketches in the sample of students of the Product Design Department at the College of Design and Art, PNU, as it is important tool for visual thinking that helps the designer in designing and producing innovative artistic works.
Therefore, the research axes, a number of findings and recommendations were

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
A Study on Nψβ and Nβψ - Closed sets in Neutrosophic Topological spaces
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The aim of this paper is to introduce the concept of N  and Nβ -closed sets in terms of neutrosophic topological spaces. Some of its properties are also discussed.

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Publication Date
Thu Oct 07 2021
Journal Name
Rimak International Journal And Humanities And Social Sciences
children were exposed to animation on specialized satellite channels and verified gratifications
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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
PDCNN: FRAMEWORK for Potato Diseases Classification Based on Feed Foreword Neural Network
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         The economy is exceptionally reliant on agricultural productivity. Therefore, in domain of agriculture, plant infection discovery is a vital job because it gives promising advance towards the development of agricultural production. In this work, a framework for potato diseases classification based on feed foreword neural network is proposed. The objective of this work  is presenting a system that can detect and classify four kinds of potato tubers diseases; black dot, common scab, potato virus Y and early blight based on their images. The presented PDCNN framework comprises three levels: the pre-processing is first level, which is based on K-means clustering algorithm to detect the infected area from potato image. The s

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
A Suggested Proposal to Activate Educational Supervision Based on Professional Learning Societies
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Professional learning societies (PLS) are a systematic method for improving teaching and learning performance through designing and building professional learning societies. This leads to overcoming a culture of isolation and fragmenting the work of educational supervisors. Many studies show that constructing and developing strong professional learning societies - focused on improving education, curriculum and evaluation will lead to increased cooperation and participation of educational supervisors and teachers, as well as increases the application of effective educational practices in the classroom.

The roles of the educational supervisor to ensure the best and optimal implementation and activation of professional learning soci

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Consumer Subjective Values and their Reflection on Fashion Design: وسن خليل إبراهيم
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This paper deals with the subjective reflections of consumer values ​​on fashion design. The   consumer self is determined by the consumer's idea of ​​himself, according to the intellectual, spiritual and social values, and these values ​​take their intellectual reflection in the form of material values ​​that the consumer finds in fashion design. These values ​​are based on considerations between what is intellectual represented by the values ​​of the consumer, and what is material determined by the fashion design, which also proceed from values that are visible or implied in costume design, such as the function, beauty and symbol. The   consumer self gets its material image represented in the

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
أثر العامل النفسي في حدوث اللثغة عند الأطفال/ دراسة صوتية
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  Language is a gift from God to His servants, as it is a tool of communication, rather it is a tool of life, and without it, life cannot be straight and complete.

  A language is a kind of substitution. A vocal disorder that  may be a disease of speech, and it is one of the obstacles caused by organic and congenital causes, perhaps the common one is genetic.If we separate between lisping in children and separating it from what happens in adults, we find that lisping in children may have psychological causes as well as other ones, this is what we will show in this research.

Key words: psychological factor,lisps,children,vocal study .

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Publication Date
Tue Oct 06 2020
Journal Name
College Of Islamic Sciences
الواقع الحربي أثر الواقعة الحربية في قصيدة عصر صدر الإسلام
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المؤلف / د. محمود أحمد شاكر غضيب تدريسي في جامعة بغداد / كلية العلوم الإسلامية / قسم اللغة العربية / حاصل على شهادة الدكتوراه عام 2019 في الادب العربي الإسلامي

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Publication Date
Wed Oct 31 2018
Journal Name
Arab Science Heritage Journal
اثر أثر الرومانسية في الادب العربي في بدايات القرن العشرين
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تعد الرمانسية ثورة فنية وسياسية والجتماعية وايدلوجية ذات أهمية كبيرة، وقد احتلت جزءاً من القرن التاسع عشر وجزءاً أكبر من القرن العشرين في أوربا وبقية العالم، ومازالت تظهر ملامحها في كثير من الاعمال الادبية حتى الآن، مثل الحرية والفردية والديمقراطية والوطنية  وكثير من الامور.

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
أثر الديستوبيا في تشكيل الزمن الروائي في الرواية النسائية العراقية
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The Idea of our tagged research (The Impact of Dystopia In the
Formation of Narrative Time) Is summed up by monitoring the theme
of dystopia and Its impact on shaping the techniques of narrative time,
and In order to prove the Idea of our research, our choice focused on
the fictional production of a group of Iraqi women novelists that was
published In the time period (2003 AD-2020 AD) Through this theme,
we monitored how the temporal paradoxes operate from anticipation
and retrieval In the fragmentation of the narrative time, whichh in turn
presented a picture of the Iraqi reality In which the human Image
crumbled and its values were shattered and fragmented.

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