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 concept of civil society is one of the relatively recent concepts that have emerged clearly on the political and social arena especially in European countries, where it effectively contributes to the process of democratic transformation through the multiple roles and functions that it exercises, and acts as mediator between the state and the individual. Civil society in essence works to bring about change in society whether it is political, economic, social or cultural .The civil society appeared in Iraq after 2003, as is the case with many concepts that entered Iraq and took upon themselves the building of a democratic Iraq .Accordingly civil society institutions are the entity capable of rebuilding the Iraqi personal

Community detection is useful for better understanding the structure of complex networks. It aids in the extraction of the required information from such networks and has a vital role in different fields that range from healthcare to regional geography, economics, human interactions, and mobility. The method for detecting the structure of communities involves the partitioning of complex networks into groups of nodes, with extensive connections within community and sparse connections with other communities. In the literature, two main measures, namely the Modularity (Q) and Normalized Mutual Information (NMI) have been used for evaluating the validation and quality of the detected community structures. Although many optimization algo

Many important archaeological sites in Iraq still need to be preserved. Some of these sites were subjected to destruction and negligence. So, exploring these sites represents a priority for its protection. A 2D Electrical Resistivity Imaging (ERI) as a non-invasive geophysical survey method was implemented at a part of the Borsippa archaeological site near Babylon to search for the subsurface archaeological artefacts/structures. Electrical resistivity measurements were carried out using a Dipole-Dipole array. Steps were taken to process and filter using Horizontal profiles, forward modelling, and 2D inverse models to analyze the resistivity measurements. The ERI inversion results show that the superficial conductive zone produced va

The primary objective of this research be to develop a novel thought of fibrewise micro—topological spaces over B. We present the notions from fibrewise micro closed, fibrewise micro open, fibrewise locally micro sliceable, and fibrewise locally micro-section able micro topological spaces over B. Moreover, we define these concepts and back them up with proof and some micro topological characteristics connected to these ideas, including studies and fibrewise locally micro sliceable and fibrewise locally micro-section able micro topological spaces, making it ideal for applications where high-performance processing is needed. This paper will explore the features and benefits of fibrewise locally micro-sliceable and fibrewise locally

The Iraqi culture faced a set of challenges that can be diagnosed with the most prominent features as follows:

1. The dominance of authoritarian political systems which entails authoritarian regimes with the absence of contemporary political concepts of human rights.
2. The prevalence of non- informed cultural systems which have the shortage of capabilities that enable them to activate cultural elements in positive references, historical, or seclusion on itself and not be able to interact with the current active cultures.
3. Stagnant economic conditions have not had a decent life for individuals, or a certain level of well-being, as well as poor services and others.
4. Social life controlled by the prevai

Abstract The success of the system of government in any country needs to have a handle on the amount of power efficiency , capacity , capability and wisdom, Iraq has gone through since its inception through several stages of time, namely: The first stage: which ran from August 23, 1921 until July 14, 1958 and was ruling monarchy (rule of the royal family) and punishing power of political elites both of them and works access to power without taking into consideration the laws and principles of the Constitution, and as a result of the inability of civilian powers and political parties access to power to grant that army officers regulatory and disciplinary specifications as well as possessing arms and overthrow the rule of the minority coup