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.
In this article, we design an optimal neural network based on new LM training algorithm. The traditional algorithm of LM required high memory, storage and computational overhead because of it required the updated of Hessian approximations in each iteration. The suggested design implemented to converts the original problem into a minimization problem using feed forward type to solve non-linear 3D - PDEs. Also, optimal design is obtained by computing the parameters of learning with highly precise. Examples are provided to portray the efficiency and applicability of this technique. Comparisons with other designs are also conducted to demonstrate the accuracy of the proposed design.
Drought is a complex phenomenon that has severe impacts on the environment. Vegetation and its conditions are very sensitive to drought effects. This study aimed to monitor and assess the drought severity and its relationships to some ecological variables in ten districts of Erbil Governorate (Kurdistan Region), Iraq, throughout 20 years (1998-2017). The results revealed that droughts frequently hit Erbil throughout the study period. The Landsat time-series- based on Vegetation Condition Index (VCI) significantly correlated with precipitation, Digital Elevation Model (DEM), and latitude. Extreme VCI-based drought area percentages were recorded in 1999, 2000, 2008, and 2011 by 43.4%, 67.9%, 43.3%, and 40.0%, respe
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In this work, a chemical optical fiber sensor based on Surface Plasmon Resonance (SPR) was designed and implemented using plastic optical fiber. The sensor is used for estimating refractive indices and concentrations of various chemical materials (methanol, distilled water, ethanol, kerosene) as well as for evaluating the performance parameters such as sensitivity, signal to noise ratio, resolution and the figure of merit of the fabricated sensor. It was found that the value of the sensitivity of the optical fiber-based SPR sensor, with 40 nm thick and 10 mm long Au metal film of exposed sensing region, was 3μm/RIU, while the SNR was 0.24, the figure of merit was 20, and the resolution was 0.00066. The sort of optical fiber utilized i
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This study investigates the impact of varying glass fiber-reinforced polymer (GFRP) stirrup spacing on the performance of doubly GFRP-reinforced concrete beams. The research focuses on assessing the behavior of GFRP-reinforced concrete beams, including load-carrying capacity, cracking, and deformability. It explores the feasibility and effectiveness of GFRP bars as an alternative to traditional steel reinforcement in concrete structures. Six concrete beams with a cross-section of 300 mm (wide) × 250 mm (deep), simply supported on a 2100 mm span, were tested. The beams underwent four-point bending with two concentrated loads applied symmetrically at one-third of the span length, resulting in a shear span (a)-to-depth (h) ratio of 2.
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The present work aims to evaluate the content of some toxic metals in chemical and organic fertilizers purchased from local markets in Baghdad, Iraq. The analysis was performed by laser-induced breakdown spectroscopy (LIBS) system. The emission spectral lines of lead (Pb), chromium (Cr), cadmium (Cd) and cobalt (Co) have been recorded to determine the best peak representing each element according to the NIST database. The validity of the LIBS procedure was checked by cross-validating the obtained results using atomic absorption spectroscopy (AAS) with a maximum relative error of 5.3%. Moreover, for qualitative analysis, Pb I 296.64 nm emission line was determined to be superior for the evaluation of lead content in terms of three
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In this paper, an eco-epidemiological model with media coverage effects is established and studied. An -type of disease in predator is considered. All the properties of the solution of the proposed model are discussed. An application to the stability theory was carried out to investigate the local as well as global stability of the system. The persistence conditions of the model are determined. The occurrence of local bifurcation in the model is studied. Further investigation of the global dynamics of the model is achieved through using a numerical simulation.
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In this research paper, we explain the use of the convexity and the starlikness properties of a given function to generate special properties of differential subordination and superordination functions in the classes of analytic functions that have the form in the unit disk. We also show the significant of these properties to derive sandwich results when the Srivastava- Attiya operator is used.
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Films of pure polystyrene (ps) and doped by bromothymol blue material with percentages(4%) prepared by using casting technique in room temperature , the absorption and transmission spectra has been recorded in the wavelength rang (200-900)nm and calculated refractive index , reflectivity, real and imaginary parts of dielectric constant and extinction coefficient . this study has been done by recording the absorption and transmission spectra by using spectrophotometer .
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