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

Experimental work was carried out to investigate the effect of fire flame (high temperature) on specimens of one way slabs using Self Compacted Concrete (SCC). By using furnace manufactured for this purpose, twenty one reinforced concrete slab specimens were exposed to direct fire flame. All of specimens have the same dimensions. The slab specimens were cooled in two types, gradually by left them in the air and suddenly by using water. After that the specimens were tested under two point loads, to study, the effect of
different: temperature levels (300ºC, 500ºC and 700ºC), and cooling rate (gradually and sudden cooling conditions) on the concrete compressive strength, modulus of rupture, flexural strength and the behavior of reinf

Stability of laminated plate under thermal load varied linearly along thickness, is developed using a higher order displacement field which depend on a parameter “m”, whose value is optimized to get results closest to three-dimension elasticity results. Hamilton, s principle is used to derive equations of motion for laminated plates. These equations are solved using Navier-type for simply supported boundary conditions to obtain non uniform critical thermal buckling and fundamental frequency under a ratio of this load. Many design parameters of cross ply and angle ply laminates such as, number of layers, aspect ratios and E1/E2 ratios for thick and thin plates are investigated. It is observed that linear and uniform distribution of

In this paper, a Cholera epidemic model is proposed and studied analytically as well as numerically. It is assumed that the disease is transmitted by contact with Vibrio cholerae and infected person according to dose-response function. However, the saturated treatment function is used to describe the recovery process. Moreover, the vaccine against the disease is assumed to be utterly ineffective. The existence, uniqueness and boundedness of the solution of the proposed model are discussed. All possible equilibrium points and the basic reproduction number are determined. The local stability and persistence conditions are established. Lyapunov method and the second additive compound matrix are used to study the global stability of the system.

Polycaprolactone is one of the natural biodegradable polymers mainly used in bioplastics production for packaging, usually composed of non-toxic compounds and biodegradable. The aim was to examine the role of zinc oxide (ZnO) nanopowder on the,wettability , thermal and anti-bacterial effect nanocomposites.  Pure PCL and PCL-based bio- nanocomposites doped with various ratios of ZnO nanoparticles from 0% to 5wt% were prepared through the arrangement of throwing procedure.  The results show that wettability properties in relation to ideal PCL and that they were increasingly hydrophobic from 57º.8 to 69º.53 because add ZnO  nanocomposites,the thermal stability between 300 and 400 ° C makes them perfect for the application

It is proposed and studied a prey-predator system with a Holling type II functional response that merges predation fear with a predator-dependent prey's refuge. Understanding the impact of fear and refuge on the system's dynamic behavior is one of the objectives. All conceivable steady-states are investigated for their stability. The persistence condition of the system has been established. Local bifurcation analysis is performed in the Sotomayor sense. Extensive numerical simulation with varied parameters was used to explore the system's global dynamics. A limit cycle and a point attractor are the two types of attractors in the system. It's also interesting to note that the system exhibits bi-stability between these 2 types of attractors.

Land Use / Land Cover (LULC) classification is considered one of the basic tasks that decision makers and map makers rely on to evaluate the infrastructure, using different types of satellite data, despite the large spectral difference or overlap in the spectra in the same land cover in addition to the problem of aberration and the degree of inclination of the images that may be negatively affect rating performance. The main objective of this study is to develop a working method for classifying the land cover using high-resolution satellite images using object based method. Maximum likelihood pixel based supervised as well as object approaches were examined on QuickBird satellite image in Karbala, Iraq. This study illustrated that