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.
The global rise in temperature and the desert climatic conditions prevalent in Middle Eastern countries have exacerbated rutting distress in heavily trafficked highways. Conventional asphalt binders with a high-temperature performance grade (PG 70) have proven inadequate under such extreme conditions, necessitating the development of modified binders with enhanced high-temperature performance. While polymer modification using styrene-butadiene-styrene (SBS), an elastomeric polymer, and ethylene-vinyl acetate (EVA), a plastomeric polymer, has been widely studied, limited research provides a direct comparison of their effectiveness at both the binder and mixture levels under extremely high-temperature conditions. This study addresses this gap
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The Covid-19 virus disease has been shown to affect numerous organs and systems including the liver. The study aimed to compare lipid profiles and liver enzyme levels in individuals who had recovered from Covid-19 infection. To achieve the study objectives, liver Aspartate Aminotransferase (AST), Alanine Aminotransferase (ALT), Alkaline phosphatase (ALP), Random Blood Sugar (RBS) and Lipid profile which include cholesterol, High-Density Lipoprotein (HDL), Triglycerides (T.G), Low-Density Lipoprotein (LDL), and Very low-density Lipoprotein (VLDL) were determined.
One hundred twenty serum samples were obtained, of which fifty samples were utilized as the control healthy persons (not affected by COVID) and seventy samples came f
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The aim of the currnet study to examine the effect of subclinical hypothyroidism (SCH) in diabetic patients on coagulation parameters. This retrospective case–control study involves 130 patients diagnosed with type 2 diabetes mellitus (T2DM), divided into 65 T2DM with newly diagnosed SCH and 65 euthyroid (EUT) T2DM patients without SCH. Fibrinogen (FIB) was significantly higher in SCH (508.2 ± 63.0 mg/dL) than EUT (428.1 ± 44.8 mg/dL). In the SCH patients, FIB correlated with several parameters, such as age (β = 0.396), body mass index (β = 0.578), glycated hemoglobin (β = 0.281), and activated partial thromboplastin time (β = 0.276). In conclusion SCH in DM patients appears to increase the magnitude of coagulopathy.
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Background: Ageing is a continuous accumulative ordinary physiological phenomena occurs upon all organs and body structures including saliva by its constituents which can influence the caries process, for that this study was conducted to determine the impact of ageing on selected chemical composition of saliva and their effects on dental caries experience characteristics at different age groups among apparently healthy men. Materials and method: A descriptive comparative study was conducted to compare between three study samples (young, middle and old age adults), thirty male in each study insert, aged (20 years, 40 years and 60 years) respectively. They were selected from private health center in Baghdad - Iraq, from the mid of November
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The evolution of the Internet of things (IoT) led to connect billions of heterogeneous physical devices together to improve the quality of human life by collecting data from their environment. However, there is a need to store huge data in big storage and high computational capabilities. Cloud computing can be used to store big data. The data of IoT devices is transferred using two types of protocols: Message Queuing Telemetry Transport (MQTT) and Hypertext Transfer Protocol (HTTP). This paper aims to make a high performance and more reliable system through efficient use of resources. Thus, load balancing in cloud computing is used to dynamically distribute the workload across nodes to avoid overloading any individual r
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Abstract : Tin oxide SnO2 films were prepared by atmospheric chemical vapor deposition (APCVD) technique. Our study focus on prepare SnO2 films by using capillary tube as deposition nozzle and the effect of these tubes on the structural properties and optical properties of the prepared samples. X-ray diffraction (XRD) was employed to find the crystallite size. (XRD) studies show that the structure of a thin films changes from polycrystalline to amorphous by increasing the number of capillary tubes used in sample preparation. Maximum transmission can be measured is (95%) at three capillary tube. (AFM) where use to analyze the morphology of the tin oxides surface. Roughness and average grain size for different number of capillary tubes have b
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