This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

Cryptography steganography is a practical tool for data security. Hybridization of the cryptography with steganography can provide more security by taking advantage of each technique. This work proposes a method for improving the crypto-stego method by utilizing the proposed dictionary method to modified ciphertext. After that, the modified encrypt ciphertext id was hidden in the text by using the proposed method. For cryptography, an Advanced Encryption Standard (AES) was utilized to encrypt the message. The AES employed a 128bit block size and 256bit key size. The ciphertext characters were then replaced by the characters identified by a dictionary list. The dictionary is time-dependent, where each of the equivalent words shift based o

Groundwater is an important source of fresh water especially in countries having a decrease in or no surface water; therefore itis essential to assess the quality of groundwater and find the possibility of its use in different purposes (domestic; agricultural; animal; and other purposes). In this paper samples from 66 wells lying in different places in Baghdad city were used to determine 13 water parameters, to find the quality of groundwater and evaluate the possibility of using it for human, animal and irrigation by calculating WQI, SAR, RSC and Na% and TDS indicators. WQI results showed that the groundwater in all wells are not qualified for human use, while SAR and RSC indicated that most samples are suitable for irrigation use, and

FG Mohammed, HM Al-Dabbas, Science International, 2018 - Cited by 2

The research aims to shed light on the possibility of measuring the intellectual capital in the Iraqi insurance company using accounting models, as well as disclosing it in the financial statements of the company, where human capital was measured using the present value factor model for discounted future revenues and the intellectual value-added factor model for measuring structural capital It was also disclosed in the financial statements based on the theory of stakeholders. The research problem lies in the fact that the Iraqi insurance company does not carry out the process of measuring and disclosing the intellectual capital while it is considered an important source for the company’s progress in the labor market recently. T

     Carbon Monoxide (CO) has a significant indirect effect on greenhouse gasses due to its ozone and carbon dioxide precursor, and its mechanism of degradation involving the hydroxyl radical (OH) which control the oxidizing ability of the tropospheric. To understand the effect of human activities on atmospheric composition, accurate estimates of the sources of atmospheric carbon monoxide (CO) are necessary. MOPITT (Measurements of Pollution in the Troposphere) is a NASA Terra satellite instrument designed to allow both Thermal-Infra-Red (TIR) and Near-Infra-Red (NIR) observations to be used to collect vertical CO profiles in the Troposphere via the concept of correlation spectroscopy. The objective of the current stu

Laser is a powerful device that has a wide range of applications in fields ranging from materials science and manufacturing to medicine and fibre optic communications. One remarkable

 Researchers used different methods such as image processing and machine learning techniques in addition to medical instruments such as Placido disc, Keratoscopy, Pentacam;to help diagnosing variety of diseases that affect the eye. Our paper aims to detect one of these diseases that affect the cornea, which is Keratoconus. This is done by using image processing techniques and pattern classification methods. Pentacam is the device that is used to detect the cornea’s health; it provides four maps that can distinguish the changes on the surface of the cornea which can be used for Keratoconus detection. In this study, sixteen features were extracted from the four refractive maps along with five readings from the Pentacam software. The

Background: Acute urinary tract infection is a common bacterial infection causing illness in infants and children. At age of seven, 8% of girls and 2% of boys will have at least one episode. Although drinking water and using home remedies are known to help to flush away bacteria and keeps them from sticking to the bladder wall, researches to test the efficacy and safety of hydrochlorothiazide's diuretic effect as adjuvant to the antibiotics in pediatric age groups are lacking, and so this research was to address this subject.

Objectives: To assess the effectiveness   and  the safety of hydrochlorothiazide as adjuvant therapy to the antibiotics in treating acute urinary tract infect