The present research addresses one of the new and important financial and taxation
issues, namely: the resolution of tax disputes via administrative means. It seeks out to find
resolutions for tax disputes that arise between the taxpayer and the ta
x administration when
applying the revenue law where administrative committees formed for that purpose would
undertake resolving these disputes before being referred to the judicial stage in order to
lessen the burden laid upon the judicial stage. This research discusses the importance of
identifying the nature of tax disputes, concept, characteristics, and the reasons that lead to
tax disputes between taxpayers and tax administration.
The study attempts to explain the concept of objection, its conditions and effects. The
research also addresses the administrative committees specialized in resolving tax disputes
in the administrative stage shedding the light on their formation, mechanism of work,
decisions, best formulas of taxpayer-tax administration resolutions for tax disputes, and
best solutions for the problems facing both the taxpayer and the tax administration in
resolving tax disputes arising between them via administrative means.
This paper presents the monitoring horizontal and vertical displacements of railway
which heavy cranes run on using special geodetic techniques for the purpose provaiding
rialway stability and safe working cranes on it. To quaranty that heavy crane
s work safly, a
rialway should be just horizontal– a small error of milimeters leveling is allowed according
to working conditions for cranes. A rialway shoud also maintain its spaces to facilitate the
crane motion on it. Monitoring railway vertical displacements involve measuring the
relative vertical displacements of target points that are distributed along the railway in two
cases: static and dynamic. vertical displacements determined by precise leveling which are
performed using digital high accuracy level. The precise leveling measurments of target
points have been connected to stable benchmark that are located in surrounding terrain of
railway for purpose of further studies. In this paper the alignment method was used to
monitoring the railway horizontal displacements using digital rulers and total station
provided by a prism fixed forcely on the railway. This is done by measuring the small bias
angles of the targat points which are distributed along the railway. This research has
illustrated the efficiency of alignment method in order to calculate the horizontal
displacements of railway axis.
The research was carried out during the growing seasons of 2011 and 2012 to study
the effect of land leveling by laser, three tillage depths(01, 25 and 35cm) and three
irrigation systems with 7, 8, and 9 day intervals, along with the interactive ef
fect between
them on the yield of cotton (C.V Aleppo-90), irrigation management and net grossing. The
study showed the following results:
1- Land leveling by laser significantly increased the seed cotton yield, saved
irrigation water, and made net grossing higher as compared to no-leveling by laser through
the two seasons.
2- The two depths of tillage (25 and 35cm) significantly increased the seed
cotton yield, increased the irrigation water amount, and made net grossing higher as
compared to the depth of tillage (10cm)..
3- Increasing the irrigation water amount significantly increased the seed
cotton yield which reached 1441KG/H, and achieved higher grossing which reached 31360
S.P/H as compared to the lower irrigation water amount.
4- The interactive effect between the factors of this experiment gave a
significant positive difference. The best results were at (deep tillage 35cm × intervals 7
days × leveling by laser) through two seasons.
دراسة سريرية معشاة للمقارنة بين تأثير ( الأموكسسيللين والمتيرونيدازول) و ( الروكسيترومايسين) كمعالجة داعمة للتقليح وتسوية الجذور في المعالجة المحافظة لالتهاب النسج حول السنية المزمن
This study is carried out by using PCR technique to assess the efficacy of
systemic azithromycin as a supplement to scaling and root planning (SRP) in the treatment of aggressive
periodontitis (AgP) in three months follow up on the periodontal pathogens compared with a control
group.
Many methods are used to treat Periodontitis such as scaling and root planing
(SRP) with hand instruments, Sonic and Ultrasonic instruments. Recently, lasers are used in periodontal.
The aim of the study is to compare the Efficiency of Er:YAG Laser
Combined with Scaling and Root
Planing in Chronic Periodontitis Treatment.
Most of the electronic money that has been developed so far to meet certain
functions and say that they replaced the money traditional is wrong despite huge
advances in the forms of electronic payment but the money still have traditional
keep its
place special handling, especially in large deals that need to be degree
significant protection.
Therefore we can say that there is a significant shift in the monetary sphere is
happening today in the world, despite the recent this transformation but it could be
argued that the accelerations shall that have occurred in the area of the digital
revolution has opened the way for radical shift in the pattern of trade and
international exchange in line with globalization, which is dominated on all branches
of activities, especially in areas relating to how the exchange of goods and settlement
of obligations...
