This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of self-assessment system, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of viewof Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

This study utilizes streamline simulation to model fluid flow in the complex subsurface environment of the Mishrif reservoir in Iraq's Buzurgan oil field. The reservoir faces challenges from high-pressure depletion and a substantial increase in water cut during production, prompting the need for innovative reservoir management. The primary focus is on optimizing water injection procedures to reduce water cuts and enhance overall reservoir performance. Three waterflooding tactics were examined: normal conditions without injectors or producers, normal conditions with 30 injectors and 80 producers and streamline simulation using the frontsim simulator. Three main strategies were employed to streamline water injection in targeted areas.

Let G be a graph with p vertices and q edges and  be an injective function, where k is a positive integer. If the induced edge labeling   defined by for each is a bijection, then the labeling f is called an odd Fibonacci edge irregular labeling of G. A graph which admits an odd Fibonacci edge irregular labeling is called an odd Fibonacci edge irregular graph. The odd Fibonacci edge irregularity strength ofes(G) is the minimum k for which G admits an odd Fibonacci edge irregular labeling. In this paper, the odd Fibonacci edge irregularity strength for some subdivision graphs and graphs obtained from vertex identification is determined.

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

      Detecting and subtracting the Motion objects from backgrounds is one of the most important areas. The development of cameras and their widespread use in most areas of security, surveillance, and others made face this problem. The difficulty of this area is unstable in the classification of the pixels (foreground or background). This paper proposed a suggested background subtraction algorithm based on the histogram. The classification threshold is adaptively calculated according to many tests. The performance of the proposed algorithms was compared with state-of-the-art methods in complex dynamic scenes.

Colorectal cancer (CRC) is the most common disease and cause of death globally. The aim of the study is investigation and detection of some bacterial interfering with CRC occurrence and progression. The study conducted between September 2022 till February 2023, a total of 50 specimens were collected from confirmed CRC patients. In addition, 50 stool specimens were collected from Healthy volunteers, considers as control group. Isolation and identification of bacteria in all collected specimens were done by using cultural and differential media (blood agar, macconkey agar and Pfizer agar), as well as the VITEK- 2 compact system. The bacterial species, in the specimens of control were ( Escherichia coli 50 (86.20%), Klebsiella Pneumoni

Intellectual property rights of all kinds، and their nature، are considered a tool in the hands of their owner that enables him to monopolize the benefits that you confer on them without any dispute or mediation from anyone. Intellectual property on its intellectual product، and preventing others from exploiting it without obtaining the permission of its owner All of this is reflected positively on the progress of the industrial and commercial field، and this justifies the protection provided by the laws regulating intellectual property rights to its owner، whether at the national or international level، and with our recognition of the right of the owner of intellectual property rights to enjoy the exclusive use of his right، and