In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

Receipt date:12/7/2020 accepted date:24/1/2021 Publication date:31/12/2021

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The constant characteristic of international relations is the constant change due to political, economic and military developments in addition to technology, and this in turn has led to many transformations in the concept of power, its uses, and the elements that form power and its distribution, and according to those variables, the concept of power has shifted from hard to soft, up to smart powe

This study aims at evaluating the performance of MA students in the College of Education for Women in using the digital transformation and identifying the significant difference in performance evaluation according to the variable of academic qualification (Master or PHD). In order to achieve the aim of the research the researcher prepared a questionnaire of 20 items, and this happens after the researcher's getting acquaintance of the literature of previous studies related to the variable of the research. The apparent validity of the items was examined by exposing them to 10 juries specialized in education, psychology and evaluation and measurement. The stability of the items was examined via two methods, the test-repetition and half-divisio

Breast cancer has got much attention in the recent years as it is a one of the complex diseases that can threaten people lives. It can be determined from the levels of secreted proteins in the blood. In this project, we developed a method of finding a threshold to classify the probability of being affected by it in a population based on the levels of the related proteins in relatively small case-control samples. We applied our method to simulated and real data. The results showed that the method we used was accurate in estimating the probability of being diseased in both simulation and real data. Moreover, we were able to calculate the sensitivity and specificity under the null hypothesis of our research question of being diseased o

In IRAQ, the air conditioners are the principal cause of high electrical demand. In summer, the outer temperature sometimes exceeds 50⁰C which significantly effects on the A/C system performance and power consumed. In the present work, the improvement in mechanical and electrical performance of split A/C system is investigated experimentally and analytically. In this paper, performance and energy saving enhancement of a split-A/C system was experimentally investigated to be efficiently compatible with elevated temperature weathers. This improvement is accomplished via Smart Control System integrate with Proportional-Integral- Differential PID algorithm. The PIC16F877A micro-controller has been programmed with the PID and PWM c

The target of this study was to synthesize several new Ciprofloxacin drug analogs by providing a nucleophilic substitution procedure that provides new functionality at the carboxylic group location. The analogs were synthesized, designed, and characterized by ¹HNMR, and FTIR. The synthetic path began from the reaction of ciprofloxacin drug with morpholine to give compound[B], ciprofloxacin derivative was linked with a variety of primary and secondary amines to give compounds[B1-B9]. The above-mentioned prepared compounds [B3 and B5] were applied to liver enzymes, and the increase in the activity of these enzymes was observed. In addition, a theoretical study was conducted to study the energies and properties of the prepared co

Corrosion rate tests were carried out on carbon steel under concentration cells conditions of oxygen and sodium chloride. The effect of aeration in one compartment on the corrosion rate of both coupled metals was determined. In addition, the effects of time and temperatures on the corrosion rate of both coupled metals and galvanic currents between them were investigated. Corrosion potentials for the whole range of operating conditions under concentration cell conditions were also studied.   The results showed that under aeration condition, the formation of concentration cell caused a considerable corrosion rate of the Carbon steel specimens coupled in different concentrations of O₂ and NaCl due to the galvanic effect

Abstract
The perpetuity of the Quranic discourse required being suitable for all ages.
Accordingly, the method of the Glorious Quran a pre request for the conscious
investigation and realization in order to detect the core of the texts, as the Quranic
discourse is considered a general address for the humanity as a whole. For this
reason, the progress of the concerned studies neceiated that it should cope with the
current development in the age requirements and its cultural changes within ages.
The texts of the Glorious Quran lightened the human reason as being the
Creator’s miracle for it is characterized by certain merits that makes it different from

poetry and prose. It is a unique texture in its rheto