The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified  In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, t

 The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners

The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

Utilizing the modern technologies in agriculture such as subsurface water retention techniques were developed to improve water storage capacities in the root zone depth. Moreover, this technique was maximizing the reduction in irrigation losses and increasing the water use efficiency. In this paper, a polyethylene membrane was installed within the root zone of okra crop through the spring growing season 2017 inside the greenhouse to improve water use efficiency and water productivity of okra crop. The research work was conducted in the field located in the north of Babylon Governorate in Sadat Al Hindiya Township seventy-eight kilometers from Baghdad city. Three treatments plots were used for the comparison using surface

The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq

t: - Sports training in itself is a means, not an end. It is the core process that involves using exercises to provide an opportunity for athletes to perform their duties with the highest level of efficiency by developing and enhancing their capabilities and potential, using them to gain the greatest benefit for themselves and, consequently, for their team. This requires the selection of various methods and different means of training, focusing on specific physical and skill-related aspects. Therefore, training plans should take into account individual differences between players. Many researchers and experts in the field of sports in general, and combat sports in particular, emphasize the importance of having a holistic approach in the tra

The UN plans to achieve several development objectives by 2030. These objectives address global warming, a major issue. This method aims to improve sustainable accounting performance (AP). In this circumstance, AI is being applied in various fields, notably in economic, social, and environmental (ESE) domains. This research investigates how sustainable development (SD) influences AI methodologies and AP improvement. The research examined a sample of Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2022. AI was measured by ATM and POS prevalence. A three-dimensional approach examined economic, social, and environmental (ESE) sustainability. Meanwhile, the performance of sustainable accounting was measured through the return on asse

A metal mandrel was designed for manufacturing the cathodes of high power electron tube ( Tetrode ) used in broadcasting transmitting tubes type TH558 and CQS200.The cathodes were manufactured in the present work from thoriated tungsten wires ( 2? ThO2- W) with different diameters .These cathodes were carbonized in sequences of processes to determine the carbonization parameters (temperature, pressure, time, current and voltage).Then the carbonized cathodes dimension were accurately measured to determine the deviation due to the high temperature distortion effect at about 1800°C .the distorted cathodes due to the carbonization process was treated when it was subjected inside the vacuum chamber and heat treated again .The carbonized cat

Background: Corn Syrup is food syrup higher of carbohydrate, depending on grade. The study aimed to assess efficiency of Corn syrup as cytological fixative.

Subjects and methods: This was laboratory based study, it has been conducted at Elrazi University included   apparently 30 healthy students have been involved in this study.

Results: Out of 30 smears fixed with 95% alcohol, 76.7% (n=23) shows excellent nuclear stain, 23.3% (n= 7)   shows good nuclear stain. 70% (n=21) show excellent cytoplasmic stain, 26.7% (n=8) shows good cytoplasmic stain, 3.3% (n=1) shows poor cytoplasmuc stain.

   Out of 30 smears fixed with corn solution, 60