Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

    Hartha Formation is an overburdened horizon in the X-oilfield which generates a lot of Non-Productive Time (NPT) associated with drilling mud losses. This study has been conducted to investigate the loss events in this formation as well as to provide geological interpretations based on datasets from nine wells in this field of interest. The interpretation was based on different analyses including wireline logs, cuttings descriptions, image logs, and analog data. Seismic and coherency data were also used to formulate the geological interpretations and calibrate that with the loss events of the Hartha Fm.

   The results revealed that the upper part of the Hartha Fm. was identified as an interval capable of creating potentia

The research aims to determine the mix of production optimization in the case of several conflicting objectives to be achieved at the same time, therefore, discussions dealt with the concept of programming goals and entrances to be resolved and dealt with the general formula for the programming model the goals and finally determine the mix of production optimization using a programming model targets to the default case.

This Paper aims to plan the production of the electrical distribution converter (400 KV/11) for one month at Diyala Public Company and with more than one goal for the decision-maker in a fuzzy environment. The fuzzy demand was forecasting using the fuzzy time series model. The fuzzy lead time for raw materials involved in the production of the electrical distribution converter (400 KV/11) was addressed using the fuzzy inference matrix through the application of the matrix in Matlab, and since the decision-maker has more than one goal, so a mathematical model of goal programming was create, which aims to achieve two goals, the first is to reduce the total production costs of the electrical distribution converter (400 KV/11) and th

Industrial development has recently increased, including that of plastic industries. Since plastic has a very long analytical life, it will cause environmental pollution, so studies have resorted to reusing recycled waste plastic (sustainable plastic) to produce environmentally friendly concrete (green concrete). In this research, producing environmentally friendly load-bearing concrete masonry units (blocks) was considered where five concrete mixtures were compressed at the blocks producing machine. The cement content reduced from 400 kg/m³ (B-400) to 300 kg/m³ (B-300) then to 200 kg/m³ (B-200). While (B-380) was produced using 380 kg/m³ cement and 20 kg/m³ nano-sil

A 2D geological model for Mauddud Formation in the Badra oil field is built using Rockworks 16 software. Mauddud Formation produces oil from limestone units; it represents the main reservoir in the Badra oil field. Six wells (BD-1, BD-2, BD-4, BD-5, P-15, and P-19) are selected to build facies and petrophysical (Porosity and Water saturation) models. Wells data are taken from the core and cutting samples and studied through the microscopic. The petrophysical data (effective porosity and water saturation) are derived from computer processes interpretation results that are calculated by using Interactive Petrophysics software. The 2D models are built to illustrate the vertical and horizontal distribution of petrophysical properties between we

This paper presents the electrical behavior of the top contact/ bottom gate of an organic field-effect transistor (OFET) utilizing Pentacene as a semiconductor layer with two distinctive gate dielectric materials Polyvinylpyrrolidone (PVP) and Zirconium oxide (ZrO2) were chosen. The influence of the monolayer and bilayer gates insulator on OFET performance was investigated. MATLAB software was used to simulate and determine the electrical characteristics of a device. The output and transfer characteristics were studied for ZrO2, PVP and ZrO2/PVP as an organic gate insulator layer. Both characteristics show a high drain current at the gate dielectric ZrO2/PVP equal to -0.0031A and -0.0015A for output and transfer characteristics respectively