Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

This study investigates the application of hydraulic acid fracturing to enhance oil production in the Mishrif Formation of the Al-Fakkah oilfield due to declining flow rates and wellhead pressures resulting from asphaltene deposition and inadequate permeability. Implementing acid fracturing, an established technique for low-permeability carbonate reserves, was essential due to the inadequacy of prior solvent cleaning and acidizing efforts. The document outlines the protocols established prior to and following the treatment, emphasizing the importance of careful oversight to guarantee safety and efficacy. In the MiniFrac treatment, 150 barrels of #30 cross-linked gel were injected at 25 barrels per minute, followed by an overflush wi

This study investigates the application of hydraulic acid fracturing to enhance oil production in the Mishrif Formation of the Al-Fakkah oilfield due to declining flow rates and wellhead pressures resulting from asphaltene deposition and inadequate permeability. Implementing acid fracturing, an established technique for low-permeability carbonate reserves, was essential due to the inadequacy of prior solvent cleaning and acidizing efforts. The document outlines the protocols established prior to and following the treatment, emphasizing the importance of careful oversight to guarantee safety and efficacy. In the MiniFrac treatment, 150 barrels of #30 cross-linked gel were injected at 25 barrels per minute, followed by an overflush wi

Objective: To suggest a weighted measure to diagnose the reasons for the low student success ratios in mathematics concerning the third grade of intermediate schools in light of components educational system represented by: [Students, Teachers, Curriculum, and Environmental reasons (others reasons)] assuming differentiated and interrelated components, Also the effectiveness forming of these components according to the gender variable. Methods: Data collection tools were prepared by constructing two questionnaires for each of (Students and Teachers), which included a number of items that involved some domains for studied components of educational system, which demonstrated a high level of validity and reliability in the pilot study, in addi

This current study aimed to explore the mediation effects of mother's mental health symptoms between marital adjustment and child development aspects. (666) participants of mothers and their children were the sample of the study. The researchers used the marital adjustment scale prepared by Manson, Morse, Lerner, Arthur, as well as, a package of tests for some aspects of growth Kindergarten children prepared by Kenawi and Mohamed (1999). In addition, theyemployed a list of modified symptoms (Symptom Checklist-90- Revised (SCL) -90-, prepared by Derogatis, Lipman and Lipogun & Cov (1976), The results of the current study showed there is a statistically significant relationship between marital adjustment and the symptoms of mental diso

The research stems from its goal of identifying the impact of visual management on the strategic acceleration of business organizations and the state of this effect through the knowledge embedding in the Iraqi oil companies. The oil sector was tested, represented by (3) oil companies, and a sample of (151) individuals who participated in activating the visual management, distributed in higher management levels. The research relied on the descriptiveanalytical approach and the questionnaire was a main tool for collecting data and information. The results showed that visual management positively affects strategic acceleration. Moreover, This effect is amplified by the mediating role played by Embedding Knowledge.