The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

Flame atomic absorption spectrophotometer (FAAS) was used in this study to determine the concentrations of heavy metals such as Ca, Fe, Mn, Cd, Co, Cr, Ni, Cu, Pb and Zn in some food additives of Iraq. The order of metal contents in food additives was found to be Ca ˃ Mn ˃ Fe ˃ Cu ˃ Zn ˃ Pb ˃ Cr ˃ Ni ˃ Co ˃ Cd. The concentration level of each metal was compared with that recommended by food agriculture organisation (FAO) and world health organisation (WHO). Calibration curves were linear for all standard solutions of heavy metals in the range starting from 0.02-0.4 mg/kg for Cd to 11-100 mg/kg for Ca. The correlation coefficients values (R2) of calibrations were investigated and ranged from 0.9971 for Cr to 0.9999 for Ca. Th

In this work, measurements of activity concentration of naturally occurring radioactive materials (NORM) isotopes and their related hazard indices for several materials such as crude oil, sludge and water in Ahdeb oil fields in Waste governorate using high pure germanium coaxial detection technique. The average values for crude oil samples were174.72Bq/l, 43.46Bq/l, 355.07Bq/l, 264.21Bq/l, 122.52nGy/h, 0.7138, 1.1861, 0.601 mSv/y, 0.1503mSv/y and 1.8361 for Ra-226, Ac-228, K-40, Ra eq, D, H-external and H-internal respectively. According to the results; the ratio between ²³⁸U to ²³²Th was 4, which represents the natural ratio in the crust earth; therefore, one can be strongly suggested that the geo-stricture of the

The subgrade soil is the foundation plate form of the roadway; it should sustain its structural characteristics throughout the design life of the roadway with minimal requirements for maintenance. When Gypseous soil is implemented in the construction of subgrade, problems regarding collapsibility and poor structural capacity usually occur when the subgrade came in touch with excess water. Asphalt stabilization could furnish a proper solution to such problems. In this investigation, an attempt has been made to monitor the variations in compressibility characteristics of asphalt stabilized subgrade soil subjected to 30 cycles of (freezing-thawing) and (heating-cooling). Data have been observed after each 10 cycles, and compared with that of r

The research problem identified to impose question followingDoes the abstract style role in the backs of visual attraction in modern textile designs?The research aims to reveal the role of the external design in modern women's textile designs printed, design and develop foundations for practical purposes to achieve visual attraction through abstract style used in the design of modern women's fabricsIn regard to the second quarter, which contained the theoretical framework and previous studies, it was included in the board three sections, the first section included the concept of abstraction, while the second section included in place of attraction and infrastructure design, In regard to the third topic was concerned with the concept of m

The research discussed the topic of the functional role of responsive materials in being elements of a functional transformation in the design of industrial products, based on the study of the structures of smart materials and their performance capabilities at the level of action and self-reaction that characterize this type of materials.

Basic features of responsive materials have been identified to be elements of self-functional insertion into the industrial product design, which contributes to raising the efficiency and functional capacity of the industrial product and enhancing the ability of products to perform self-acting interactions in the structural structure of the material structure of the product and its ability to res

The research presents a case study of collecting materials and raw materials in a visual space that allows them to form a perception and meanings that inform the recipient by reconstructing them and inserting them into the surface of the artistic work and in such a way that the aesthetic act consists of a variety of media, touches and surfaces. The overlap of races within an environment characterized by unity. That is why the researcher in chapter one presented the problem of research, and the focus was on studying the multiplicity of materials and their aesthetic and functional role in the structure of creative work. The aim of the research is enhanced to identify the aesthetic performance function of the multiplicity of ores in the col

The aim of the present study is to provide the adequate knowledge about the role of time management in facilitate the work requirements for employees of the administrative department at the Ministry of Higher Education and Scientific Research. The research depend on studying four important dimensions which are (time planning, time organization, time direction and time observation). In addition to study other five dimensions which are (new procedures, clear procedures, short procedures, the available information and the simplicity of the methods

used).Questionnaire sheets consist of (38 questions) distributed to (170) employees and (146)  sheets only were considered in the study. SPSS program was used

Background: Incorporation of chemical additives has long been a technique used to improve properties of the gypsum products. The purpose of this work was to study the effects of adding a combination of gum Arabic and calcium hydroxide to a type III dental stone and type IV improved die stone with different proportion. The effect on water/powder ratio, and surface hardness was determined. Material and method: Both material stone and die stone were blended with two proportion of additives so that each material was mixed twice but with different proportion of gum Arabic (0.1% and 0.2%) and calcium hydroxide (0.5 % and 0.3%). Data for hardness were subjected to two-way analysis of variance. Results: The results revealed that the chemical additi