This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

The study's objective is to produce Nano Graphene Oxide (GO) before using it for batch adsorption to remove heavy metals (Cadmium Cd+2, Nickel Ni+2, and Vanadium V+5) ions from industrial wastewater. The temperature effect (20-50) °C and initial concentration effect (100-800) mg L-1 on the adsorption process were studied. A simulation aqueous solution of the ions was used to identify the adsorption isotherms, and after the experimental data was collected, the sorption process was studied kinetically and thermodynamically. The Langmuir, Freundlich, and Temkin isotherm models were used to fit the data. The results showed that Cd, Ni, and V ions on the GO adsorbing surface matched the Langmuir model with correlation coefficients (R2)

In this work, polyvinylpyrrolidone (PVP)/ Multi-walled carbon nanotubes (MWCNTs) nanocomposites were prepared with two concentrations of MWCNTs by casting method. Morphological, structural characteristics and electrical properties were investigated. The state of MWCNTs dispersion in a PVP matrix was indicated by Field Effect-Scanning Electron Microscopy (FESEM) which showed a uniform dispersion of MWCNTs within the PVP matrix. X-ray Diffraction (XRD) indicate strong bonding of carbonyl groups of PVP composite chains with MWCNTs. Fourier transfer infrared (FTIR) studies shows characteristics of various stretching and bending vibration bands, as well as shifts in some band locations and intensity changes in others. Hall effect was studied

This study aimed to know the attitudes and practice of pharmacists regarding the management of minor ailments in Iraqi community pharmacies. A cross-sectional study for 320 community pharmacists was conducted during February 2020 using a newly developed and validated questionnaire. Only 4.4% of pharmacists prefer not to deal with minor ailment cases. Minority (15.6%) of participated pharmacists refer more than half of minor ailment cases they face to the physician. Regarding the assessment of minor ailments using WWHAM technique, what are the symptoms are the most commonly asked questions by pharmacists. Only 49.1% mentioned that they ask all WWHAM questions. On the other hand, most pharmacists (90%) educate their patients about the dosi

At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow

The media: ((Providing people with the right news, audio information, and constant facts that help them form a correct opinion in an incident or a problem, this opinion gives an objective expression of the mentality of the audience, their trends and tendencies). The German scientist Autogroot defines it as "the objective expression of the mentality of the audience, their spirit, their tendencies, and their trends at the same time." Whereas for  "Aristotle", (Language) is a specific verbal system created as a result of an agreement between the members of the human group somewhere )). It is a symbol of thought, and  a difference between humans and animals. Pronunciation and thought for “Aristotle” are intertwined: without pro

The purpose of this study is to explore whether the adoption of Beyond Budgeting (BB) as a management accounting practice (MAP) contributes to developing intellectual capital (IC) and creating value in Iraqi companies. This requires an understanding of the views of the Iraqi managers about the nature of the information provided by this practice, which may be used to determine whether this information is relevant in the management of IC in the context of Iraq. This research aims also to explore the challenges of the adoption of the BB in planning and controlling IC in Iraq. The study adopts a qualitative approach and an interpretive paradigm. It also adopts a semi-structured interview method of collecting data from executive managers

The spectral response of the Si solar cell does not coincidence with the sun irradiance spectrum, so the efficiency of the Si solar cell is not high. To improve the Si solar cell one try to make use of most region of the sun spectrum by using dyes which absorb un useful wavelengths and radiate at useful region of spectrum (by stock shift). Fluorescence's dye is used as luminescent concentrator to increase the efficiency of the solar cell. The results show that the performance efficiency and out power for crystalline silicon solar cells are improved.