The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

A statistical optical potential has been used to analyze and
evaluate the neutron interaction with heavy nuclei 197Au at the
neutron energy range (1-20 MeV). Empirical formulae of the optical
potentials parameters are predicted by using ABAREX Code with
minimize accuracy compared with experimental bench work data.
The total elastic, absorption, shape elastic and total compound crosssections are calculated for different target nuclei and different
incident neutron energies to predict the appropriate optical
parameters that suit the present interaction. Also the dispersion
relation linking between real and imaginary potential is analyzed
with more accuracy. The results indicate the behavior of the
dispersion c

This research focuses on the services provided by news websites (IMN, Youm7, Huffington Post Arabic) to its audience of Internet users, as well as materials posted through its pages, trying to monitor and explain them to identify their types & features, and it›s functions, whether informational or non-informational, to know the technical potential of each of the news sites, with the entry of the latest technology information. The research used the analysis method to achieve the research objectives within the period from 1/1 to 31/1/2017. The researchers used the content analysis tool as a research tool to analyze the news sites and to know the services they provide through their pages. The research was divided into three parts, the

The human resources are considered to be the main pillar of the organizations , economic development and the foundation of moving wheels of individual growth. This is considered as the basic tasks for any productive and economic activity . The investment of the human resources is the economic pillar of production , but the most important element of the production . This research tried to access the method of resource investment and to identify the problems and training as key element in establishment of E –government . A questionnaire document have been distributed to the workers at different levels in the colleges and institutes. The research concluded the necessity of job description , continuous training of the workers , usi

The distribution of chilled water flow rate in terminal unit is an important factor used to evaluate the performance of central air conditioning unit. A prototype of A/C unit has been made, which contains three terminal units with a complete set of accessories (3-way valve, 2-way valve, and sensors) to study the effect of the main parameters, such as total water flow rate and chilled water supply temperature with variable valve opening. In this work, 40 tests were carried out. These tests were in two groups, 20 test for 3-way valve case and 20 test for 2-way valve case. These tests were performed at three levels of valve opening, total water flow rate and water supply temperature according to the design matrices establis

This work describes the enhancement of phenol red decolorization through immobilizing of laccase in chitosan and enzyme recycling. Commercial laccase from white rot fungus, Trametesversicolor (Tvlac), was immobilizedin to freshly prepared chitosan beads by using glutaraldehyde as a cross linker. Characterization of prepared chitosan was confirmed by FTIR and scanning electron microscope (SEM). Tvlac (46.2 U/mL) immobilized into chitosan beads at 0.8 % glutaraldehyde (v/v) within 24 hrs. Synthetic (HBT) and natural (vanillin) mediators were used to enhance dye decolorizoation. It was found that 89 % of phenol red was decolorized by chitosan beads within 180 min. in the absence of enzyme and mediator, while decolorization percenta

From a large number of bacterial samples collected from different hospital in Iraq in central  health laboratory ,only ten isolates were identified primary as Vibrio. A number of  morphology and biochemical test were carried out to complete this identification that showed all bacterial isolates were related to Vibrio cholerae .In this study  all Vibrio isolates were investigated for Bio typing and the result showed that all (10) isolate were related to (Eltor biotypes) .Also, the susceptibility test towards eight antibiotics were carried  out .

Results shows that  ciprofloxacin , Norfloxacin, Erythromycin, Ampicillin,  ceftriaxone  and Amikacin were the most effective

Organohalosilanes conslitute an important subject ١٦؛ the chemistry oforganosilicon compound؛. Being starting materials and intermediates in the synthesis of a large number of various compounds so it is very important to get such materials in its highest purity ,but the separation of rathylchlorosilanes was still a big^oblem, duet^the great similarity in their physical and chemical properties, making its analysing verydifficult, ^or this reason tteir must be a good method o^e^r^iondealing^ththe^compounds, gas- liquid chromatography proved that it was the best, specially when (m- nitrotoluene) was used as a stationary liquid phase, it gave a complete separation and a good statistical results

Coagulation - flocculation are basic chemical engineering method in the treatment of metal-bearing industrial wastewater because it removes colloidal particles, some soluble compounds and very fine solid suspensions initially present in the wastewater by destabilization and formation of flocs. This research was conducted to study the feasibility of using natural coagulant such as okra and mallow and chemical coagulant such as alum for removing Cu and increase the removal efficiency and reduce the turbidity of treated water. Fourier transform Infrared (FTIR) was carried out for okra and mallow before and after coagulant to determine their type of functional groups. Carbonyl and hydroxyl functional groups on the surface of