Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives, and the research problem is summarized in the extent to which the tax system follows the strategic planning of taxes in order to achieve the tax objectives and the effectiveness of this planning (strategic planning) in reducing tax evasion, and therefore the research sample was taken to include (specialists, workers, and taxpayers) and it was The sample is 105 individuals, and accordingly the study came out with results, the most important of which are; The importance of strategic planning in relation to reducing tax evasion, the existence of a weak correlation that is close to being of medium strength with a statistical significance between strategic planning and its importance in reducing tax evasion reflects the lack of interest of the sample in question in strategic planning, there was a significant statistically significant effect between strategic planning For taxes and the reduction of tax evasion, the decrease in the relative importance of taxes in general for the state, especially in the financing aspect, if, during the past 15 years, its contribution to the state’s general budget did not reach 4%, which is less than a shy percentage. The increase in tax revenues is an unreal increase, as it is As a result of the increase in government spending and the increase in inflation rates.
This paper investigates the effect of magnetohydrodynamic (MHD) of an incompressible generalized burgers’ fluid including a gradient constant pressure and an exponentially accelerate plate where no slip hypothesis between the burgers’ fluid and an exponential plate is no longer valid. The constitutive relationship can establish of the fluid model process by fractional calculus, by using Laplace and Finite Fourier sine transforms. We obtain a solution for shear stress and velocity distribution. Furthermore, 3D figures are drawn to exhibit the effect of magneto hydrodynamic and different parameters for the velocity distribution.
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Staphylococcus aureus is a common pathogenic agent due to its ability to cause various types of infections, ranging from mild skin infections to sever systemic diseases. One of the most virulence factors of this bacterium is its ability to from biofilms on solid surfaces by anchoring the planktonic cells and by producing a protective layer of extra polymeric substances. Biofilm formation is controlled through many genes. The most important ones are icaA and icaD. Dentures are prosthetic devices that are made of different materials to replace lost teeth. The aim of this study is to examine the ability of different types of denture materials to support the biofilm formation of S. aureus at phenotypic level by detecting ba
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This article examines and proposes a dietary chain model with a prey shelter and alternative food sources. It is anticipated that mid-predators' availability is positively correlated with the number of refuges. The solution's existence and exclusivity are examined. It is established that the solution is bounded. It is explored whether all potential equilibrium points exist and are locally stable. The Lyapunov approach is used to investigate the equilibrium points' worldwide stability. Utilizing a Sotomayor theorem application, local bifurcation is studied. Numerical simulation is used to better comprehend the dynamics of the model and define the control set of parameters.
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Male reproductive health is intricately regulated by molecular and physiological processes, with the aryl hydrocarbon receptor (AhR) playing a crucial role. AhR is activated by various ligands and influences the onset and progression of diseases. The aim of this study was to evaluate the role of AhR on spermatogenesis in adult male rats were affected by resveratrol (RES) and CH223191, an AhR antagonist. The study include forty rats were randomly divided into four equal groups: Control group, DMSO group, RES group and AhR‾ group, the rats received respective treatments intraperitoneally twice weekly for 60 days, and various parameters related to male reproductive health were evaluated. The AhR that activation by the RES treatment w
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In this paper a thin films of selenium was prepare on substrates of n-Si by evaporation in a vacuum technique with thickness about 0.5μm. And then an annealing process was done on samples at two temperature (100 and 200) C ° in a vacuum furnace (10-3 torr).
Some structural, optical and mechanical properties of prepared thin films were measured. Results showed that the prepared film was the crystallization, optical transmittance and micro hardness of the prepared thin films increased significantly after annealing.
The wide use of pesticides in recent years leads to rapid distribution of these pollutants in the environment (air, water and soil).They were transported by means of air or water to biological ecosystems. They become more toxic through the processes of biological magnification while some of them persist for along period.The aim of this work is to show the negative effect that chemical pesticides causes, and in the same to show their side effect on the environment and health in Iraq. We could conclude that the bad use of these chemicals could cause an urgent impact now or in the future. Governmental offices dealing with these materials should take the right measures to minimize the danger and the misuse of these chemicals by seeking alternat
... Show MoreElectrochemical Machining is a term given to one of nontraditional machining that uses a chemical reaction associated with electric current to remove the material. The process is depending on the principle of anodic dissolution theory for evaluating material removal during electrochemical process. In this study, the electrochemical machining was used to remove 1 mm from the length of the a workpiece (stainless steel 316 H) by immersing it in to electrolyte (10, 20 and 30 g) of NaCl and Na2SO4 to every (1 litter of filtered water). The tool used was made from copper. Gap size between the workpiece and electrode is (0.5) mm. This study focuses on the effect of the changing the type and concentration of electroly
... Show Moreobjective: To evaluate the influence of monolithic zirconia brand, thickness, and substrate color on color matching accuracy when optically coupled to abutment substrates. Methods: A total of 180 samples of two brands of monolithic zirconia [Prettau Anterior (PA), Ceramill Zolid FX Multicolor (CZ)] were prepared in three different thicknesses (0.8 mm, 1.5 mm, and 2 mm) with a standardized 10 mm diameter. Color properties of the samples were assessed using spectrophotometry at baseline and after coupling to three substrate types: standard dentin, discolored dentin, and titanium. Color differences (ΔE) were calculated and statistically analyzed by 3-way ANOVA and pairwise comparison ( α=0.05). Results: The brand and material thickness, at
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In this research, rabbit femurs were implanted with CP Ti screws coated with a combination of CaCO3 and nanohydroxyapatite, and the effect on osseointegration was assessed using histological and histomorphometric examination at 2 and 6 weeks. CaCO3 and nanohydroxyapatite were combined with the EPD to coat the surfaces of the CP Ti screws. The femurs of five male rabbits were implanted with coated and uncoated implant screws. Healing time was divided into two groups (2 and 6 weeks). After 2 and 6 weeks of implantation, the histological examination revealed an increase in the growth of bone cells for coated screws, and the histomorphometric analysis revealed an increase in the percentage of ne
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