This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

It has been shown in ionospheric research that calculation of the total electron content (TEC) is an important factor in global navigation system. In this study, TEC calculation was performed over Baghdad city, Iraq, using a combination of two numerical methods called composite Simpson and composite Trapezoidal methods. TEC was calculated using the line integral of the electron density derived from the International reference ionosphere IRI2012 and NeQuick2 models from 70 to 2000 km above the earth surface. The hour of the day and the day number of the year, R12, were chosen as inputs for the calculation techniques to take into account latitudinal, diurnal and seasonal variation of TEC. The results of latitudinal variation of TE

A survey to show the reality of educational guidance in schools in Baghdad Rusafa 3\ from the point of view of educational guides. It used the analytical descriptive technique. The research community consists of () male and female advisors in schools of  Baghdad. The sample was haphazard( 51\.) The questionnaire was made and it consists (50) items. The research statistics have been analyzed by (SPSS), The questionnaires have been used in the first term in (2017-2018) and the results showed the relationship between the advisor and other teachers, the advisor and students fathers and the local society.  According to the results, the research made some recommendations and suggestions.

The purpose of this study was to know the reality of motivational administrative methods for academic decision-makers in the faculties of physical education and sports sciences in Baghdad from the perspective of faculty members. To solve the nature of the current problem, the two researchers used the descriptive approach of the survey method. The two researchers determined their research community by limiting the sample to all faculty members in the faculties of physical education and sports sciences in Baghdad (Al-Mustansiriya University, Al-Jadriya Univeristy & Al-Waziriyah University). Their number reached 314 faculty members and the two researchers determined their research community by 90%, so the research sam

The current study seeks to evaluate teacher preparation programs in the scientific disciplines at the College of Education in Al-Aqsa University in the light of the requirements of the labor market. It further aims to reveal the significance of the differences in the sample members’ response averages of to the availability of labor market requirements in the program that prepares the teacher of scientific disciplines at the Faculty of Education in Al-Aqsa University taking into account the (gender, program) variables. The study followed the descriptive analytical approach, and so a questionnaire was distributed to a sample of scientific discipline students in the teacher preparation program adopted in Al-Aqsa University, (200) male and

Aim of the research is the study of improving the performance of the thermal station south Baghdad and the main reasons for reduced its efficiency. South Baghdad power planet comprises (6) steam turbine units and (18) gas turbine units .The gas turbine units are composed of two groups: the first group is made up of gas units (1,2), each of capacity (123) MW. The design efficiency of gas turbine units is 32%. The actual efficiency data of steam units is 18.3% instead of 45% which is the design efficiency. The main reason for efficiency reduction of gas units is the rejected thermal energy with the exhaust gases to atmosphere, that are (450-510) ℃.The bad type of fuel used (heavy) fuel. Another reason for the low efficiency and has a neg

The theory of probabilistic programming  may be conceived in several different ways. As a method of programming it analyses the implications of probabilistic variations in the parameter space of linear or nonlinear programming model. The generating mechanism of such probabilistic variations in the economic models may be due to incomplete information about changes in demand, pro­duction and technology, specification errors about the econometric relations presumed for different economic agents, uncertainty of various sorts and the consequences of imperfect aggregation or disaggregating of economic variables. In this Research we discuss the probabilistic programming problem when the coefficient b_i is random variable

 According to the circumstances experienced by our country which led to Occurrence of many crises that are the most important crisis is gaining fuel therefore , the theory of queue ( waiting line ) had been used to solve this crisis and as the relevance of this issue indirect and essential role in daily life  .

This research aims to conduct a study of the distribution of gasoline station in (both sides AL – kharkh and AL Rusafa, for the purpose of reducing wasting time and services time through the criteria of the theory of queues and work to improve the efficiency of these stations by the other hand. we are working to reduce the cost of station and increase profits by reducing the active serv

This research deals with the use of a number of statistical methods, such as the kernel method, watershed, histogram and cubic spline, to improve the contrast of digital images. The results obtained according to the RSME and NCC standards have proven that the spline method is the most accurate in the results compared to other statistical methods