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

A new panel method had been developed to account for unsteady nonlinear subsonic flow. Two boundary conditions were used to solve the potential flow about complex configurations of airplanes. Dirichlet boundary condition and Neumann formulation are frequently applied to the configurations that have thick and thin surfaces respectively. Mixed boundary conditions were used in the present work to simulate the connection between thick fuselage and thin wing surfaces. The matrix of linear equations was solved every time step in a marching technique with Kelvin's theorem for the unsteady wake modeling. To make the method closer to the experimental data, a Nonlinear stripe theory which is based on a two-dimensional viscous-inviscid interac

In this paper, the reliability and scheduling of maintenance of some medical devices were estimated by one variable, the time variable (failure times) on the assumption that the time variable for all devices has the same distribution as (Weibull distribution.

The method of estimating the distribution parameters for each device was the OLS method.

The main objective of this research is to determine the optimal time for preventive maintenance of medical devices. Two methods were adopted to estimate the optimal time of preventive maintenance. The first method depends on the maintenance schedule by relying on information on the cost of maintenance and the cost of stopping work and acc

Fusarium wilt causes economic losses on tomatoes every year. Thus, a variety of chemicals have been used to combat the disease. Pesticides have been effective in managing the disease, but they keep damaging the environment. Recently, eco-friendly approaches have been used to control plant diseases. This study aimed to achieve an environmentally safe solution using biological agents to induce systemic resistance in tomato plants to control Fusarium wilt disease caused by Fusarium oxysporum f.sp. lycopersici (FOL) in the greenhouse. The pathogen (FOL) has been molecularly confirmed and the biological agents have been isolated from the Iraqi environment. The effectiveness of the biological agents has been tested and confirmed. Results showed t