The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

The aim of this scientific study is to diagnose the nature of the relationship between academic education in the field of media, communication and media practice. The university offers theoretical and practical lessons to students on the concepts of communication sciences, theories, models, legislations, ethics, and techniques over three years or more. And the diploma in the field of communication and Media Sciences gives students the opportunity to work in the field of journalism and media in the future, this is what many academics and media thinkers in Algeria believe, while another trend sees the exact opposite: The study of information and communication sciences within the university in the form of theoretical lessons cannot contribu

In recent decades, there has been increasing interest in wastewater treatment because of its direct impact on the environment and public health. Over time, other forms of treatment have been developed and modified, including extended aeration. This process is included in the suspended growth system. In this paper, a comparative study was conducted between the efficiency of the extended aeration plant and that of the trickling filter plant in removal of BOD and COD.  The method of comparison was done by knowing the value of the pollutant before and after the treatment and then extract the removal ratio of each pollutant within each plant. The results showed that the percentage of removal of BOD in the trickling filte

This research includes problems that facing the philosophy of education in the variables of knowledge and Informatics society (techno _ social).

 The problematic research included three questions:

 1- What are the concepts and characterization related to the problematic of relationship between the philosophy of education and informatics variables (techno - social).

2-What kind of problems facing speech philosophy of education in the variables information (techno - social)

  3 - What are the perceptions of educational proposed to address problematic philosophy of education in the scope of human (human nature) and (values ​​and morals), in addition the research may explain the co

Twisted tape insertion in smooth plain tube is one of types of passive methods that is used to enhance heat transfer. Swirl fluid flow inside tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with twisted tape has twist ratio of y = (H/D) = (150/17) =8.8 along with a plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nusselt number

Twisted tape insertion in the smooth plain tube is one of the types of passive methods that are used to enhance heat transfer. Swirl fluid flow inside the tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with a twisted tape of twist ratio of y = (H/D) = (150/17) =8.8 along the plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nus

The quantitative determination of the estrogen E2, Progestron P4 & follicle stimulating hormones FSH in the serums of Albino mice used in the experiments & treated by crude alcoholic extracted 95% of the seeds & leaves of Apium graveolens was a significant increase in the concentration of estrogen of different kinds of the extracted in comparison with the values of the coefficient of the control group, that is the study recorded a significant increase of the concentration of estrogen; it was the highest in the mice which was administrated by the methanolic extracted 95%, then it was less in the mouse which was administrated by the ethanolic extracted., and it was the least in the mice which were administrated by the crude ethanolic-methano

The child realize that the meals time provide golden opportunities to get the attention the child needs. However, many difficulties that may appear about eating food can be avoided, if the family used the right way in dealing with this problem. The study aims, in this case, at searching for the reasons that lies behind the child's obstinacy in eating his food and the attempt to study some variables that is related to the research topic.

The results are summed up as follows:

• The number of the sample children is 3 of both sexes between the ages of 3 to 6 years

This study aims to explain the purposes of thinking in light of the Holy Qur’an. The study adopted the deductive method by analyzing the meanings of the eighteen thinking verses mentioned in the Holy Qur’an That is by referring to the ancient and contemporary book interpretations and inferring the purposes of thinking from the context of those verses. The study concluded that there are seven main purposes, for thinking in the light of the Holy Qur’an, are understanding the universal regulations, contemplating the social codes, inferring, extracting maxims and meanings from the Qur’anic proverbs, analyzing the situation objectively, balancing between interests and evils, and freeing the mind from the authority of the paranormal. T

Text science presented a set of criteria to make the text essentially a project to create
texts and use. Me and means of cohesion script text scientists, two standard foundries and
knitting. Find this means their equivalent in the Arab rhetorical Heritage has been found, it
means foundries find Accompanying represented (link grammar in the classroom and link),
and referrals represented by (Baldmair, Ldefinition, and the name of the signal), and
deletion, and repetition, and presentation delays. As in the standard knitting it has confirmed
Albulagjun Arabs on the semantic consistency between the text components, as reflected in
the moral link in Chapter interfaces, as well as in moral coherence between parts of the te