The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

Given the importance of increasing economic openness transport companies’ face various issues arising at present time, this required importing different types of goods with different means of transport. Therefore, these companies pay great attention to reducing total costs of transporting commodities by using numbers means of transport methods from their sources to the destinations. The majority of private companies do not acquire the knowledge of using operations research methods, especially transport models, through which the total costs can be reduced, resulting in the importance and need to solve such a problem. This research presents a proposed method for the sum of Total Costs (Tc) of rows and columns, in order to arrive at the init

Different coating layers of fluorescent agent (FCA) on the solar cells were used. An increase of 35% in the energy conversion efficiency of the solar cell have been obtained. This increase is attributed to the reduction ofthe reflected light, eflection spectra show low values at higher thickness which explained the increase ofthe conversion efficiency with increases of layer thickness.

4-[(2-hydroxy-4,6-dimethylphenyl)diazenyl]-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one has been readied by combination the diazonium salt of 4-aminoantipyrine with 3,5-dimethylphenol. Spectral studies ( FTIR, UV-Vis, 1H and 13CNMR) and microelemental analysis (C.H.N) are use to identified of the ligand. Complexes of some transition metals were performed as well depicted. The formation of complexes were characterized by using atomic absorption of flame, elemental analysis, infrared and UV-Vis spectral process as well conductivity and magnetic quantifications. Nature of compounds produced have been studied followed the mole ratio and continuous contrast methods, Beer's law followed during a concentration scope (1×10-4 - 3×10-4 M/L). height m

In this work, optical system with different aperture shapes (circular, square, elliptical and triangle aperture) has been used for efficiency evaluation when the system involved moving factor in ideal case (aberration free). The optical system evaluate far moving object, therefore the image forming at image plane due to point spread function (image formula of incoherently illuminated point object). A mathematical treatment has been used to getting results by Gaussian numerical calculations method. The results show priority of circular aperture when optical system that submits of moving factor.

Background: Fertility plays great role in animal reproduction since high quality semen improves sheep industry reproduction. The current worldwide data revealed the closely related of CNP to reproductive function of rams. Aims: Evaluation the effect of CNP on cooled sperms using the traditional and molecular assays. Methods: Totally, 20 testicular samples were collected, processed to obtain the semen samples and divided into two parts; one treated with the suitable dose of CNP and the otherserved as a control. Sperm samples of both groups were cooled for 3 days and tested at 0 0h, 24h, 48h and 72h. Results: The findings revealed that the suitable dose of CNP-treated sperms was 0.0110-13. Values individual motility, live sperm

This study was aimed to director wheat production's technical efficiency grown under two irrigation systems(fixed and pivot sprinkler irrigation systems)using random border analysis.Samples were collected randomly from267farmers from Salah Al-Din Governorate/Iraq.The samples were divided into two groups;187farmers used a pivot sprinkler irrigation system with three categories of possession(80,60and120dunums),while the other group used a fixed sprinkler irrigation system with four categories of possession(40,30,20and10dunums).Transcendent production function was used to study the effect of production factors on wheat yield. The results indicated that the mechanization work and the amount of added irrigation water increased by 1% whil