The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

Abstract  

All central air conditioning systems contain piping system with various components, sizes, material, and layouts. If such systems in operating mode, the flow in piping system and its component such as valves can produce severe vibration due to some flow phenomenon’s. In this research, experimental measurements and numerical simulation are used to study the flow-induced vibration in valves. Computational fluid dynamics (CFD) concepts are included with one-way and two-way fluid-structure interaction concepts by using finite element software Package (ANSYS 14.57). Detection analysis is performed on flow characteristics under operation conditions and relations with structural vibration. Most of

The most significant function in oil exploration is determining the reservoir facies, which are based mostly on the primary features of rocks. Porosity, water saturation, and shale volume as well as sonic log and Bulk density are the types of input data utilized in Interactive Petrophysics software to compute rock facies. These data are used to create 15 clusters and four groups of rock facies. Furthermore, the accurate matching between core and well-log data is established by the neural network technique. In the current study, to evaluate the applicability of the cluster analysis approach, the result of rock facies from 29 wells derived from cluster analysis were utilized to redistribute the petrophysical properties for six units of Mishri

The Atmospheric Infrared Sounder (AIRS) on EOS/Aqua satellite provides diverse measurements of Methane (CH₄) distribution at different pressure levels in the Earth's atmosphere. The focus of this research is to analyze the vertical variations of (CH₄) volume mixing ratio (VMR) time-series data at four Standard pressure levels SPL (925, 850, 600, and 300 hPa) in the troposphere above six cities in Iraq from January 2003 to September 2016. The analysis results of monthly average CH₄VMR time-series data show a significant increase between 2003 and 2016, especially from 2009 to 2016; the minimum values of CH₄ were in 2003 while the maximum values were in 2016. The vertical distribution of CH_4<

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

The need for an intellectual understanding of the context from many aspects' dictates understanding the ways through which the graphic designer walks in simulating the intent of the design process and elevating it to levels of communicative perception that leads to communicating the idea to the recipient, and it is thus a need closely related to the context, if it is historical. Culturally or socially, and between the mechanisms of selecting and operating the elements and units of the graphic and design achievement. On this basis, the role of context in graphic design can be studied.

The research included four chapters, the first chapter of the research problem and the need for it, and the aim of the research was (discovering the

      Detecting protein complexes in protein-protein interaction (PPI) networks is a challenging problem in computational biology. To uncover a PPI network into a complex structure, different meta-heuristic algorithms have been proposed in the literature. Unfortunately, many of such methods, including evolutionary algorithms (EAs), are based solely on the topological information of the network rather than on biological information. Despite the effectiveness of EAs over heuristic methods, more inherent biological properties of proteins are rarely investigated and exploited in these approaches. In this paper, we proposed an EA with a new mutation operator for complex detection problems. The proposed mutation operator is formulate

The water supply network inside the building is of high importance due to direct contact with the user that must be optimally designed to meet the water needs of users.  This work aims to review previous research and scientific theories that deal with the design of water networks inside buildings, from calculating the amount of consumption and the optimal distribution of the network, as well as ways to rationalize the use of water by the consumer.  The process of pumping domestic water starts from water treatment plants to be fed to the public distribution networks, then reaching a distribution network inside the building till it is  provided to the user.  The design of the water supply network inside the building is