The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

Sorghum cultivation is often accompanied by low field emergence rates and weak seedlings, which may be due to genetic or environmental stress. A factorial experiment was conducted in the spring and fall seasons of 2022 using a randomized complete block design with split-plot arrangement and four replications. Planting dates (spring season: Feb. 15th, Mar. 1st, 15th, and Apr. 1st, 15th; fall season: Jun. 15th, Jul. 1st, 15th, and Aug. 1st, 15th) were allocated to the main plots. Seeds stimulation treatments (35% banana peel extract + 100 mg L-1 citric acid and distilled water soaking treatment only) were allocated to the subplots. The interaction treatment (banana peel extract + citric acid) with the planting date of April 15 showed the high

Organizations nowadays, whether public or private organizations, productive or service (such as banks), face major challenges as a result of rapid and continuous changes, and in front of these challenges traditional management operations and tools become unable to make the organization able to work, which makes it imperative for these organizations to follow the methods and management practices, including the proposed knowledge risk management and strategic direction so that it can elevate its actions at the level of developments in reality, in the sense that these organizations and in the light of environmental developments to characterize their strategic direction as an intellectual approach characterized by mo

The selection of proper field survey parameters of electrical resistivity can significantly provide efficient results within a reasonable time and cost. Four electrode arrays of 2D Electric Resistivity Imaging (ERI) surveys were applied to characterize and detect subsurface archaeological bodies and to determine the appropriate array type that should be applied in the field survey. This research is to identify the subsurface features of the Borsippa archaeological site, Babylon Governorate, Middle Iraq. Synthetic modeling studies were conducted to determine the proper array and parameters for imaging the shallow subsurface features or targets. The efficiency of many array types has been tested for the detection the buried archaeolog

This research includes the synthesis of some new N-Aroyl-N \ -Aryl thiourea derivatives namely: N-benzoyl-N \ -(p-aminophenyl) thiourea (STU1), N-benzoyl-N \ -(thiazole) thiourea (STU2), N-acetyl-N ` -(dibenzyl) thiourea (STU3). The series substituted thiourea derivatives were prepared from reaction of acids with thionyl chloride then treating the resulted with potassium thiocyanate to affored the corresponding N-Aroyl isothiocyanates which direct reaction with primary and secondary aryl amines, The purity of the synthesized compounds were checked by measuring the melting point and Thin Layer Chromatography (TLC) and their structure, were identified by spectral methods [FTIR,1H-NMR and 13C-NMR].These compounds were investigated as a

in this paper copper oxide (cuO thin films were prepared by the method of vacum thermal evaporation a pressure.

Background: Spices and herbs have been used by many cultures to enhance the flavor and aroma of food and for their medicinal value. Black cardamom is one of these spices widely used in cooking because of its unique taste and powerful flavor. The aim of study was to test the effect of black cardamom on Mutans Streptococci in comparison to chlorhexidine gluconate (0.2%) and de-ionized water. Materials and methods: Dried fruits of black cardamom were extracted by using alcohol (70% ethanol). Saliva was collected from seven volunteers. Agar well technique with different concentrations of black cardamom extracts was used to test the sensitivities of Mutans Streptococci, as well black cardamom extracts effect on viable counts of Mutans Streptococ