Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

The general aim of an experimental design in this paper was to estimate the different treatments effects on the responses by statistical methods. The estimates must be averting biases and the random errors minimized as much as possible. We used multivariate analysis of variance (MANOVA) to analyze design of experiments for several responses. In this paper, we provided three fertilizers (mineral, humic, micro-elements) applied on Yellow Maize experiment. This experiment was conducted by completely randomized design (CRD). We tested four responses (Chlorophyll in paper, total ton / ha, paper area / cm2 and plant height / cm) together to find significant test between them. The partial correlations are between Chlorophyll in paper and total ton

The present research deals with the study of the symmetries of the design of interior spaces in fast food restaurants in terms of formality as it is an important element and plays a direct role in the spatial configuration, which is designed in both of its performance, aesthetic and expressive aspects. Since the choice of shapes is a complex subject that has many aspects imposed by functional and aesthetic correlations, the problem of the research is represented by the following question: (To what extent can the symmetries of the interior design be used in the spaces of fast food restaurants?)
The research acquires its importance by contributing to the addition of knowledge to researchers, scholars, companies and the specialized publ

out of the familiar context in interior design and surprise the user with a new design event that is emotionally caressing psychologically and physically alluring which is not an easy matter in a time where knowledge is within everyone's reach, and the reasons for achieving the design event became a creative evaluation by the user, not only at the formative level, but also at the space level as a design event that is dealt with by a causal and not inevitable manner, Achieving the event of surprise in designing interior spaces has proved to be a great challenge to the interior designer's abilities to think of out of the ordinary and bypassing the user's cognitive reference as an experience to achieve the emotions of surprise, suspense, attra

The pandemic SARS-CoV-2 is highly transmittable with its proliferation among nations. This study aims to design and exploring the efficacy of novel nirmatrelvir derivatives as SARS entry inhibitors by adapting a molecular modeling approach combined with theoretical design. The study focuses on the preparation of these derivatives and understanding their effectiveness, with a special focus on their binding affinity to the S protein, which is pivotal for the virus’s access to the host cell. Considering molecular docking aspects in the scope of a study on nirmatrelvir derivatives and S protein, dynamics simulations with 25 nanoseconds of their binding are explored. The study shows that these derivatives might work as effective antivi

Linear motor offers several features in many applications that require linear motion. Nevertheless, the presence of cogging force can deteriorate the thrust of a permanent magnet linear motor. Using several methodologies, a design of synchronous single sided linear iron-core motor was proposed. According to exact formulas with surface-mounted magnets and concentrated winding specification, which are relying on geometrical parameters. Two-dimensional performance analysis of the designed model and its multi-objective optimization were accomplished as a method to reduce the motor cogging force using MAXWELL ANSYS. The optimum model design results showed that the maximum force ripple was approximatrly reduced by 81.24%compared to the origina

In order to promote sustainable steel-concrete composite structures, special shear connectors that can facilitate deconstruction are needed. A lockbolt demountable shear connector (LB-DSC), including a grout-filled steel tube embedded in the concrete slab and fastened to a geometrically compatible partial-thread bolt, which is bolted on the steel section's top flange of a composite beam, was proposed. The main drawback of previous similar demountable bolts is the sudden slip of the bolt inside its hole. This bolt has a locked conical seat lug that is secured inside a predrilled compatible counter-sunk hole in the steel section's flange to provide a non-slip bolt-flange connection. Deconstruction is achieved by demounting the tube from the t