The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

This study aimed to investigate the feasibility of treatment actual potato chips processing wastewater in a continuously operated dual chambers microbial fuel cell (MFC) inoculated with anaerobic sludge. The results demonstrated significant removal of COD and suspended solids of more than 99% associated with relatively high generation of current and power densities of 612.5 mW/m³ and 1750 mA/m³, respectively at 100 Ω external resistance.

Background: Head and neck squamous cell carcinoma is the sixth most common cancer world wide. Despite greater emphasis on multi-modality therapy including surgery, radiation and chemotherapy, advanced stage head and neck squamous cell carcinoma continues to have poor 5-year survival rates (0-40%) that have not significantly improved in the last (30) years. To improve outcomes for this deadly disease , It is required a better understanding of the mechanisms underlying head and neck squamous cell carcinoma tumor growth, metastasis, and treatment resistance. This study evaluates the Immunohistochemical expression of E-cadherin and CD44 adhesion molecules in OSCC and to correlate the expression of either marker with each other, with lymph node

Abstract: Data mining is become very important at the present time, especially with the increase in the area of information it's became huge, so it was necessary to use data mining to contain them and using them, one of the data mining techniques are association rules here using the Pattern Growth method kind enhancer for the apriori. The pattern growth method depends on fp-tree structure, this paper presents modify of fp-tree algorithm called HFMFFP-Growth by divided dataset and for each part take most frequent item in fp-tree so final nodes for conditional tree less than the original fp-tree. And less memory space and time.

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

The aim of the research is to prepare practical volleyball lessons by using the four pillars strategy for middle school students, and to identify the effect of the four pillars strategy in performing the transmission and volleyball skills in the second intermediate students, to assume that the two researchers assume that there are no statistically significant differences between the results of my skill performance tests Sending and preparing tribal and remote volleyball for the experimental and controlled groups, and there are no statistically significant differences between the results of the performance of the transmission and preparation skills of the volleyball between the two experimental and control groups, and the research co

Pharmaceutical-instigated pollution is a major concern, especially in relation to aquatic environments and drugs such as meropenem antibiotics. Adsorbents, such as multi-walled carbon nanotubes, offer potential as means of removing polluting meropenem antibiotics and other similar compounds from water. In order to evaluate the effectiveness of multi-walled carbon nanotubes in this capacity, various experimental parameters, including contact time, initial concentration, pH, temperature and the dose of adsorbent have been investigated. The Langmuir and the Freundlich isotherm models have been used. The data obtained using a modified Langmuir model have been consistent with the experimental ones; the best pH value has been obtained to have the