Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

Mammalian cell culture refers to culturing mammalian cells in a medium that provide nutrients for cells to be able to grow in vitro under environment that closely mimic the in vivo conditions. By enabling culturing these cells outside living biological entities, investigation on intra- and intercellular activities and flux; genetic and phenotyping analysis; proteomics, study of toxicology, drug discovery and development can be carried out without manipulation of living animals. In this chapter, detail protocol of media preparation, cell culture maintenance and preservation are elaborated for both types of mammalian cell culture, monolayer or suspension cultures. Determination of number of cells is discussed as well.

In this paper, we introduce a new concept named St-polyform modules, and show that the class of St-polyform modules is contained properly in the well-known classes; polyform, strongly essentially quasi-Dedekind and ?-nonsingular modules. Various properties of such modules are obtained. Another characterization of St-polyform module is given. An existence of St-polyform submodules in certain class of modules is considered. The relationships of St-polyform with some related concepts are investigated. Furthermore, we introduce other new classes which are; St-semisimple and ?-non St-singular modules, and we verify that the class of St-polyform modules lies between them.

In this paper introduce some generalizations of some definitions which are, closure converge to a point, closure directed toward a set, almost ω-converges to a set, almost condensation point, a set ωH-closed relative, ω-continuous functions, weakly ω-continuous functions, ω-compact functions, ω-rigid a set, almost ω-closed functions and ω-perfect functions with several results concerning them.

The presence of research Repositories in the intellectual production of universities and their availability through their websites or through their scientific institutions is one of the criteria for evaluating these universities in the international classifications of the best universities, in addition to preserving the intellectual output of these universities for a long time and safely and preserving the property rights of researchers. And made them available through their websites. The purpose of this research is to identify the concept of digital content and research repositories and its origin, and to indicate the importance of its existence through the websites of universities and their types, and to identify the research repositories

Background: Total superficial parotidectomy is the most commonly used approach in excising the tumors that affect the superficial lobe of the parotid gland, whether they're benign or malignant. The aim of the study is to evaluate the benefits and drawbacks of total superficial parotidectomy for parotid gland tumors within five years of follow-up. Patients and methods: Nineteen patients with lateral facial swelling affecting the parotid region were included in this study. All of them operated under general anesthesia with oral endotracheal intubation, where Modified Blair Incision (lazy S incision) was utilized in all cases. Anterograde dissection with facial nerve identification was accomplished with total superficial parotidectomy.

It is not often  easy to identify a certain group of words as a lexical bundle, since the same set of words can be, in different situations, recognized as idiom,  a collocation, a lexical phrase or a lexical bundle. That is, there are many cases where the overlap among the four types is plausible. Thus, it is important to extract the most identifiable and distinguishable characteristics with which a certain group of words, under certain conditions, can be recognized as a lexical bundle, and this is the task of this paper.