The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reached a number of important results, that tax exemptions have an active role in reducing the tax evasion phenomenon, as well as that tax exemptions lead to the achievement of tax justice among taxpayers by taking into account their personal and family circumstances.
A total of 437 individuals of Turbellarin Platyhelminthes were sorted from benthic samples collected monthly for a period of seven months( April to November 2013 ) from AL-Dalmage lake, a part of middle section for main outfall drain south of Baghdad. They were identified as Gyratrix hermaphroditus, Stenostomum leucops ,Stenostomum unicolar and Stenostomum bryophilum ,The relative abundance of worms decreased during hot season which (May to September) ,where they start rising again. The species were studied alive , the identification criteria were illustrated by photos. G. hermaphroditus was the most abundant species among the four species.
Support vector machine (SVM) is a popular supervised learning algorithm based on margin maximization. It has a high training cost and does not scale well to a large number of data points. We propose a multiresolution algorithm MRH-SVM that trains SVM on a hierarchical data aggregation structure, which also serves as a common data input to other learning algorithms. The proposed algorithm learns SVM models using high-level data aggregates and only visits data aggregates at more detailed levels where support vectors reside. In addition to performance improvements, the algorithm has advantages such as the ability to handle data streams and datasets with imbalanced classes. Experimental results show significant performance improvements in compa
... Show MoreWorldwide, there is an increased reliance on COVID-19-related health messages to curb the COVID-19 outbreak. Therefore, it is vital to provide a well-prepared and authentic translation of English-language messages to reach culturally and linguistically diverse audiences. However, few studies, if any, focus on how non-English-speaking readers receive and linguistically accept the lexical choices in the messages translated into their language. The present study tested a sample of translated Arabic COVID-19-related texts that were obtained from the World Health Organization and Australian New South Wales Health websites. This study investigated to that extent Arabic readers would receive translated COVID-19 health messages and whether the t
... Show MoreConstruction projects are complicated in nature and require many considerations in contractor selection. One of the complicated interactions is that between performance with the project size, and contractor financial status, and size of projects contracted. At the prequalification stage, the financial requirements restrict the contractors to meet minimum limits in financial criteria such as net worth, working capital and annual turnover, etc. In construction projects, however, there are cases when contractors meet these requirements but show low performance in practice. The model used in the study predicts the performance by training of a neural network. The data used in the study are 72 of the most recent roadw
... Show MorePermanent deformation (Rutting) of asphalt pavements which appears in many roads in Iraq, have caused a major impact on pavement performance by reducing the useful service life of pavement and creating services hazards for highway users. The main objective of this research is investigating the effect of some contributory factors related to permanent deformation of asphalt concrete mixture. To meet the objectives of this research, available local materials are used including asphalt binder, aggregates, mineral filler and modified asphalt binder. The Superpave mix design system was adopted with varying volumetric compositions. The Superpave Gyratory Compactor was used to compact 24 asphalt concrete cylindrical specimens. To collect t
... Show MoreSeventy of Klebsiella pneumoniae isolates had been collected from some Hospitals in Baghdad city from October to December 2017. The 70 isolates were taken from diverse clinical specimens. All K. pneumoniae isolates were identified based on API 20 E and Vitek2 compact system. Antibiotics sensitivity test was carried out toward 10 antibiotics using discs diffusion method. The level of antibiotics resistance was 81.42% for Ceftriaxone, whereas the low level of antibiotics resistance was 37.14% for Piperacillin. K. pneumoniae isolates were typed genotypically by using two different methods of amplification, multiplex-PCR and enterobacterial repetitive intergenic consensus (ERIC)-PCR typing methods. Results showed that out of 70 isolates, there
... Show MoreDurability of hot mix asphalt (HMA) against moisture damage is mostly related to asphalt-aggregate adhesion. The objective of this work is to find the effect of nanoclay with montmorillonite (MMT) on Marshall properties and moisture susceptibility of asphalt mixture. Two types of asphalt cement, AC(40-50) and AC(60-70) were modified with 2%, 4% and 6% of Iraqi nanoclay with montmorillonite. The Marshall properties, Tensile strength ratio(TSR) and Index of retained strength(ISR) were determined in this work. The total number of specimens was 216 and the optimum asphalt content was 4.91% and 5% for asphalt cement (40-50) and (60-70) respectively. The results showed that the modification of asphalt cement with MMT led to increase Marsh
... Show MoreSuppose that
Orthogonal polynomials and their moments serve as pivotal elements across various fields. Discrete Krawtchouk polynomials (DKraPs) are considered a versatile family of orthogonal polynomials and are widely used in different fields such as probability theory, signal processing, digital communications, and image processing. Various recurrence algorithms have been proposed so far to address the challenge of numerical instability for large values of orders and signal sizes. The computation of DKraP coefficients was typically computed using sequential algorithms, which are computationally extensive for large order values and polynomial sizes. To this end, this paper introduces a computationally efficient solution that utilizes the parall
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