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

In this article the nanoparticles synthesis of ZnO (Nps) by using the precipitation method at concentrations range (0.5, 0.25, 0.125, 0.0625, 0.03125) mg/mL and then activity was examined against Streptococcus spp that causing dental caries in vitro by well diffusion method, find these concentrations effected in these bacteria and better concentration is 0.03125. ZnO Nps were characterization by EDS to prove this particles are ZnO, and also characterized by atomic force microscope (AFM), X-ray Diffraction (XRD) and TEM, from these technic found that the average size about 30.52 nm and hexagonal shape. The UV-visible result reveals that the large band is observed at 340.8 nm, Zeta potential show that the surface charge is 30.19 mv an

In some cases, researchers need to know the causal effect of the treatment in order to know the extent of the effect of the treatment on the sample in order to continue to give the treatment or stop the treatment because it is of no use. The local weighted least squares method was used to estimate the parameters of the fuzzy regression discontinuous model, and the local polynomial method was used to estimate the bandwidth. Data were generated with sample sizes (75,100,125,150 ) in repetition 1000. An experiment was conducted at the Innovation Institute for remedial lessons in 2021 for 72 students participating in the institute and data collection. Those who used the treatment had an increase in their score after

ليكاند ازو جديد. 4-((3-formyl-2-hydroxyphenyl)diazenyl)-N-(5-methylisoxazol-3-yl)benzenesulfonamide, الليكاند المحضر استعمل لتحضير معقدات من ايونات معادن مختلفة مثل الكروم الثلاثي والمنغنيز الثنائي والحديد الثلاثي  والبلاديوم الثنائي بنسب مولية (1:1) ( ليكاند : فلز) نتائج التشخيص للمركبات يتقنيات مطيافية الاشعة فوق البنفسجية الاشعة تحت الحمراء الرنين النووي المغناطيسي البروتوني والكربوني وطيف الكتلة والتحليل الدقيق للعناصر ومحتوى الفلز وال

Many reasons combined behind the Standing of U.S. against Britain in its aggression against Egypt in 1956; the consensus of world opinion on the need to stop the aggression and the fear of the Soviet military intervention which mean a new world war.
United States desired to weaken British influences in the region in general to get new oil gains in the Arabian Gulf and Egypt at the expense of Britain. The exiting of Britain from the area served U.S. strategic interests in the Middle East in general and Egypt in particular to keep the flow of oil for U.S advantage.
The United States wanted to keep its image in the region to apply its future political projects including Eisenhower Project, which intended to take the position of Britis

The thermal performance of indirect expansion solar assisted heat pump, IX-SAHP, was investigated experimentally under Iraqi climate. An Indirect-Solar Assisted Heat Pump system was designed, built, instrumented and tested. Experimental tests were conducted by varying the controlling parameters to investigate their effects on the thermal performance of the IX-SAHP such as cooling water flow rate, heating water flow rate, ambient temperature and solar radiation intensity. The investigation covered values of cooling water flow rate of (2, 3, 4, 5 l/min) and heating water flow rate of (2, 3, 4, 5 l/min) under meteorological condition of Baghdad from November 2014 to January 2015.

The results indicated that the performance of the IX-

The corrosion inhibiting properties of the new furan derivative 5-(furan-2-ylmethylsulfonyl-4-phenyl-2,4- dihydro [1,2,4] triazole-3-thione in acidic solution (1.0 M HCl) were explored utilizing electrochemical, surface morphology (AFM), and quantum chemical calculations approaches. The novel furan derivative 5-(furan-2-ylmethylsulfonyl-4-phenyl-2,4- dihydro [1,2,4] triazole-3-thione shows with an inhibitory efficiency value of 99.4 percent at 150 ppm, carbon steel corrosion in acidic medium is effectively inhibited, according to the results. The influence of temperature on corrosion prevention was studied using adsorption parameters and activation thermodynamics. The novel furan derivative creates a protective layer over the metallic surfa

The zirconia ceramic restoration (ZCR) is used as substitutes for the metal-ceramic restoration. Clinical studies demonstrating of ZCRs showed a high fracture incidence of veneering layer than metal-ceramic restorations. This attributed to the low bond strength of zirconia to veneering ceramic as a result of lacking of glass content in its matrix. Surface treatment was proposed to improve the bonding strength between zirconia and veneering ceramic. Several studies revealed that some treatment such as airborne particle abrasion (APA) is responsible for generating chipping of veneering ceramic. The study aimed to develop a new zirconia coatings to increase bonding strength between zirconia substrate and veneering porcelain. Three groups of 15