This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

The objective of this work was to study the effect of oral administration of Cyperus esculentus (CE) and its alcoholic extract on sperm function parameters in prepubertal mice as a model for human .The animals were divided into three groups each contains 6 animals .Group 1 was treated with 150 mg/ kg body weight /day of crude CE, group 2 was treated with same dose of alcohol extract of CE and group 3 regarded as control throughout six weeks period. The results showed a significant (p> 0.05) increase in the mean of sperm concentration ,sperm motility percent and progressive sperm motility between treated groups and control . There was no differences among groups in the mean of sperm normal morphology and sperm viability . No significa

Preserving and saving energy have never been more important, thus the requirement for more effective and efficient heat exchangers has never been more important. However, in order to pave the way for the proposal of a truly efficient technique, there is a need to understand the shortcomings and strengths of various aspects of heat transfer techniques. This review aims to systematically identify these characteristics two of the most popular passive heat transfer techniques: nanofluids and helically coiled tubes. The review indicated that nanoparticles improve thermal conductivity of base fluid and that the nanoparticle size, as well as the concentrations of the nanoparticles plays a major role in the effectiveness of the nanofluids.

Amygdalin (d-Mandelonitrile 6-O-β-d-glucosido-β-d-glucoside) and its semi synthetic product is Laetrile ( also called vitamin B17): a natural cyanogenic glycoside occurring in the seeds of some edible plants, such as bitter almonds and peaches. Early in the 19th century, Amygdalin was first isolated in 1830 by two French chemists, Robiquet and Boutron-Charlard, as active components in various fruit pits and raw nuts. However, the systematized study of vitamin B17 started when chemist Bohn (1802) discovered that a hydrocyanic acid is released during distillation of the water from bitter almonds. The various pharmacological effects of Laetrile include antiatherogenic, activity in renal fibrosis, pulmonary fibrosis, immune regulation, ant

Low back pain a major causes of morbidity throughout the world and it is a most debilitating condition ,and can lead to decreased physical function ,compromised quality of life, and psychological distress.

Obesity is nowadays a pandemic condition. Obese subjects are commonly characterized by musculoskeletal disorders and particularly by non-specific LBP. However, the relationship between obesity and LBP remain to date unsupported by objective measurements of mechanical behavior of spine and it is morphology in obese subjects.                                   &nb

HS Saeed, SS Abdul-Jabbar, SG Mohammed, EA Abed, HS Ibrahem, Solid State Technology, 2020