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Rooting Governance and its Legal Nature
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Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Symmetric and Positive Definite Broyden Update for Unconstrained Optimization
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Broyden update is one of the one-rank updates which solves the unconstrained optimization problem but this update does not guarantee the positive definite and the symmetric property of Hessian matrix.

In this paper the guarantee of positive definite and symmetric property for the Hessian matrix will be established by updating the vector  which represents the difference between the next gradient and the current gradient of the objective function assumed to be twice continuous and differentiable .Numerical results are reported to compare the proposed method with the Broyden method under standard problems.

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Scopus (10)
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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Production and antibacterial activity of biosurfactant from Saccharomyces cerevisiae
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Abstract<p>A total of four types of instant dry yeast <italic>Saccharomyces cerevisiae</italic> which are Gloripan, Swan, Super Man (China) and Saf (Turkey), were obtained from the local market in Baghdad, Iraq. All the types were identified according to their morphological characteristics and screened for their ability to produce biosurfactant by oil spread method. Biosurfactant was extracted and partially purified by precipitation with ammonium sulfate at saturation ratio75%. Antibacterial activity of crude and partially purified biosurfactant was tested against twenty isolates of <italic>Pseudomonas aeruginosa</italic> and the results showed that crude biosurfactant has no</p> ... Show More
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Publication Date
Wed Sep 10 2014
Journal Name
Monthly Notices Of The Royal Astronomical Society
Warm dark haloes accretion histories and their gravitational signatures
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We study clusters in warm dark matter (WDM) models of a thermally produced dark matter particle 0.5 keV in mass. We show that, despite clusters in WDM cosmologies having similar density profiles as their cold dark matter (CDM) counterparts, the internal properties, such as the amount of substructure, show marked differences. This result is surprising as clusters are at mass scales that are a thousand times greater than that at which structure formation is suppressed. WDM clusters gain significantly more mass via smooth accretion and contain fewer substructures than their CDM brethren. The higher smooth mass accretion results in subhaloes which are physically more extended and less dense. These fine-scale differences can be probed by strong

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Publication Date
Sun Jul 01 2018
Journal Name
International Journal Of Geotechnical Earthquake Engineering
Impact Induced Responses of Saturated and Dry Dense Sand
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The present article includes an experimental study of the behavior of dry and saturated dense sandy soil under the action of a single impulsive load. Dry and saturated dense sand models were tested under impact loads. Different falling masses from different heights were conducted using the falling weight deflectometer (FWD) to provide the single pulse energy. The responses of dense soils were evaluated at surface of soil under impact load. These responses include; displacements, velocities, and accelerations that are developed due to the impact acting at top and the displacement at different depths within the soil using the falling weight deflectometer (FWD) and accelerometers (ARH-500A waterproof, and low capacity acceleration tran

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Scopus (7)
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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Asymmetry of accounting information - the reasons and proposed treatments
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The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regula

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Fabrication Mind And The Effect With American Dision –adopt
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Is the subject of the mind took a dimension in philosophy and psychology , and has cared psychologists this topic to a large extent , I started education institutions interest in the capabilities of intelligence since the early twentieth century , and the development of interest in them until he arrived to find Standards and Criteria to identify the degree IQ of any individual , and began to educational institutions interested in mental talent and talented .

The United States is the country chock first of these research projects , but they devoted all their attention on the wish talent mental and Gifted , until I got to the projects, the so-called time ( ( wars of the mind ) ) and projects Schools gifted

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Publication Date
Fri Oct 14 2016
Journal Name
International Journal For Computational Methods In Engineering Science And Mechanics
Simultaneous determination of time-dependent coefficients and heat source
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Scopus (18)
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Publication Date
Fri Apr 10 2015
Journal Name
Arabian Journal Of Geosciences
Radiological assessment of Iraqi phosphate rock and phosphate fertilizers
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Scopus (13)
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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Al-Yaqubi's Sources and the question of Shia partiality
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Al-Yaqubi was biased in favor of Shia. May be du to his choice of source, materials. All historians as with other human beings are biased in their attitudes and preconceptions in one degree or another as well as in one direction or another.
The choice of source materials, their nature and the use made of them is an important index for measuring the achievement of ang historian.
Several specific questions arise. What sources did author use that were either unknown to or were not employed by his predecessors and contemporaries for whatever reason?
What sources are common to al- Yaqubi and his colleagues among the early Arab historians and what evidence of tendentiousness can be ascert- ained in these? To what extent can the author

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Publication Date
Tue Jun 20 2023
Journal Name
مجلة كلية التربية للبنات – الجامعة العراقية ،ت
Use of collocant food items in Arabic and English
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This paper investigates the collocational use of irreversible food binomials in the lexicons of English (UK) and Arabic (Iraq), their word-order motivations, cultural background, and how they compare. Data consisted in sixteen pairs in English, versus fifteen in Arabic. Data analysis has shown their word order is largely motivated by logical sequencing of precedence; the semantically bigger or better item comes first and the phonologically longer word goes last. These apply in a cline of decreasing functionality: logical form first, semantic importance second, phonological form last. In competition, the member higher in this cline wins first membership. While the entries in each list clearly reflect culturally preferred food meals in the UK

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