The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

The adequacy of diagnostic tests, together with trichomoniasis associated clinical symptoms, were investigated in females suffering vaginitis, and they were referred to the Gynecology Department, Al-Yarmouk Teaching Hospital during the period December 2004 – June 2005. The total number of patients was 250 cases (age range: 18 - 52 years), and each patient was examined using a sterile speculum to obtain vaginal swabs for examination. The diagnosis with T. vaginalis was done in many methods. The direct methods included wet and stained (Leishman's stain) examinations and cultivation in different culture media (Kupferberg Trichomonas Broth Base;, Trichomonas Agar Base; TAB and Trichomonas Modified CPLM), while the indirect methods were serol

The Isolated Combustion and Diluted Expansion (ICADE) internal combustion engine cycle combines the advantages of constant volume combustion of the Otto cycle with the high compression ratio of the Diesel cycle.   This work studies the effect of isolated air mass (charge stratification) on the efficiency of the cycle; the analysis shows that the decrease of isolated air mass will increase the efficiency of the cycle and the large dilution air mass will quench all NO_x forming reactions and reduce unburned hydrocarbons. Furthermore, the effect of Fuel / Air ratio on the efficiency shows that the increase of Fuel / Air ratio will increase efficiency of the cycle.

Eleven hymenopterous species: two braconids, seven eulophids and two pteromalids
parasitized the larvae of Phytomyza horticola Goureau. The activity of the parasites began at
the end of April and evidently increased during May. The female of the parasites fed and
parasitized mostly on the second and third larval instars of P. horticola . Diglyphus iseae
Walker and Cirrospilus vittatus Walker were dominant larval parasites. Chrysocharis
pentheus Walker and Pediobius acantha Walker were main pupal parasites.

The aim of the research is to demonstrate the concept, characteristics, efficiency and adequacy of infrastructure in Khor Al-Zubair, as it represents an important benchmark for judging the development of the city. The researchers thus aim to measure the efficiency, adequacy and personal impression of each service in Khor Al-Zubair city and its residential neighborhoods. To meet this objective, the researchers used the descriptive and analytical approach that involves randomly distributing a questionnaire with specific questions to the neighbors of the city. The study has reached a set of results and recommendations that contribute to addressing the problems to the sector of infrastructure services in the city, such as: the per capita sha

Background/objectives: To study the motion equation under all perturbations effect for Low Earth Orbit (LEO) satellite. Predicting a satellite’s orbit is an important part of mission exploration. Methodology: Using 4th order Runge–Kutta’s method this equation was integrated numerically. In this study, the accurate perturbed value of orbital elements was calculated by using sub-steps number m during one revolution, also different step numbers nnn during 400 revolutions. The predication algorithm was applied and orbital elements changing were analyzed. The satellite in LEO influences by drag more than other perturbations regardless nnn through semi-major axis and eccentricity reducing. Findings and novelty/improvement: The results demo

The melting duration in the photovoltaic/phase-change material (PV/PCM) system is a crucial parameter for thermal energy management such that its improvement can realize better energy management in respect to thermal storage capabilities, thermal conditions, and the lifespan of PV modules. An innovative and efficient technique for improving the melting duration is the inclusion of an exterior metal foam layer in the PV/PCM system. For detailed investigations of utilizing different metal foam configurations in terms of their convective heat transfer coefficients, the present paper proposes a newly developed mathematical model for the PV/PCM–metal foam assembly that can readily be implemented with a wide range of operating condition

Gypseous soils are common in several regions in the world including Iraq, where more than 28.6% of its surface is covered with this type of soil. This soil, with high gypsum content, causes different problems for construction and strategic projects. As a result of water flow through the soil mass, the permeability and chemical arrangement of these soils varies with time due to the solubility and leaching of gypsum. In this study, the soil of 36% gypsum content, was taken from one location about 100 km southwest of Baghdad, where the samples were taken from depths (0.5 - 1) m below the natural ground and mixed with (3%, 6%, 9%) of Copolymer and Novolac polymer to improve the engineering properties that include: collapsibility, perm