The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources stipulated in Article Two of it.
With the increase of the huge developments that the world witnesses day after day, the contemporary designer tried to reveal his abilities in development and coping with transitions in all types of design discourses such as the functional and technical discourses, and the numerous means of communications included in these discourses and their influence over the recipient, because they carry perceptible, tangible or implicit vocabulary that influences the recipient's relation with the circulation of the industrial product through the effectiveness of numerous means of communication contained in the design products represented by the functional, formal, aesthetic, and technical communication. In order to highlight the importance of
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Let A be a unital algebra, a Banach algebra module M is strongly fully stable Banach A-module relative to ideal K of A, if for every submodule N of M and for each multiplier θ : N → M such that θ(N) ⊆ N ∩ KM. In this paper, we adopt the concept of strongly fully stable Banach Algebra modules relative to an ideal which generalizes that of fully stable Banach Algebra modules and we study the properties and characterizations of strongly fully stable Banach A-module relative to ideal K of A.
Background: Bowel preparation prior to
colonic surgery usually includes antibiotic
therapy together with mechanical bowel
preparation which may cause discomfort to the
patients, prolonged hospitalization and water
& electrolyte imbalance.
Objective: to assess whether elective colon
and rectal surgery may be safely performed
without preoperative mechanical bowel
preparation.
Method: the study includes all patients who
had elective large bowel resection at Medical
City – Baghdad Teaching Hospital between
Feb, 2007 to Jan, 2010. Emergency operations
were not included. The patients were randomly
assigned to the 2 study groups (with or without
mechanical bowel preparation.
Results: A to
The automatic estimation of speaker characteristics, such as height, age, and gender, has various applications in forensics, surveillance, customer service, and many human-robot interaction applications. These applications are often required to produce a response promptly. This work proposes a novel approach to speaker profiling by combining filter bank initializations, such as continuous wavelets and gammatone filter banks, with one-dimensional (1D) convolutional neural networks (CNN) and residual blocks. The proposed end-to-end model goes from the raw waveform to an estimated height, age, and gender of the speaker by learning speaker representation directly from the audio signal without relying on handcrafted and pre-computed acou
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The actual observations for Jupiter radio storm were taken for Hawaii station within multi years from 2001 to 2012. The Central Meridian Longitude (CMLІІІ) and Io's phase (γIo) were calculated for each year from Radio Jove program, the results of CMLІІІ for year 2006 was A=(180-300)º,B=(15-239)º, C=(60-280)º, phase was A=(182-260)º,B=(40-109)º, C=(200-260)º, which were close to the theoretical values, longitude was A=(180-300)º, B=(15-240)º, C=(60-280)º and phase was A=(180-260)º,B=(40-110)º and C=(200-260)º.
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Skin drug administration is the method used to provide drugs for local or systemic therapy, which is recognized for clinical usage. It is the third-largest method of medication delivery, after only intravenous administration and oral administration. Using a transdermal delivery method makes the administration easy, and blood concentration and adverse effects can be reduced. A microneedle is a micron-sized needle with a short height of no more than 500 micrometers and a width of no more than 50 micrometers. The needle comes into contact with the epidermal layer of the skin before it gets to the dermal layer, where there is no discomfort. Several materials, such as metals, inorganic, and polymer materials, are used to create microneed
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لا يزال المهتمون بلعبة كرة السلة يبحثون عن إيجاد الوسائل الأكثر أهمية وصولاً إلى ما تطمح إليه الدول لتحقيق افضل المستويات في نواحي اللعبة كافة من خلال التغلب على المعوقات التي تحول دون تقدمها إلى الأمام بالدراسة والبحث. ومن هذا المنطلق انصب البحث في ضرورة معالجة القصور الناتج عن عدم وجود المستويات المعيارية ذات العلاقة باختبارات قدرات اللاعبين وعلى وفق مراكز اللعب ولا سيما المهارية الهجومية، ومما شكل ذلك ضع
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