The organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of  tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea

The research aims to shed light on the recent experience in the Iraqi business environment, which is the experience of the merger. To evaluate a recent experience in an important sector of the Iraqi business sectors, namely the industrial sector to enable decision-makers to review that experience to judge the extent of its success and address some of the lapses that experience that by measuring synergies can be judged on the success of the merger experience or not. The research community is the governmental industrial sector. The research sample included six cases of merger (14) companies before the merger. The Holt method was used to predict the net sales and total cost values ​​before the merger as if it were not merged. Th

Background: Postoperative morbidity after extraction of the impacted mandibular third molar (IMTM) is inevitable. One of the most common postoperative complication is alveolar osteitis (AO) which is a painful non healed socket. Many researches were attempted to prevent the occurrence of AO by introducing and applying a new materials inside the extraction socket. Platelet rich fibrin (PRF) is a biological complex fibrin matrix where autologous platelets and leucocytes are present, used to enhance tissue healing process and reduce the early adverse effects of the inflammation. Aims: To evaluate the effect of PRF on the incidence of AO. Also to assess PRF effect on pain, swelling, and trismus following the surgical removal of IMTM and

Recently, that there has been a decline in the levels of female players for this event in recent years compared to developments in the world, as this activity depends to achieve the highest level of performance on the physical capabilities and physiological indicators of the player who It is reflected in the achievement, which results in the loss of time for Iraqi female runners compared to the world champions in the (100) meter hurdles competition, which reflects on the level of achievement. The two researchers used the experimental approach in addressing the research problem, and the experimental design used the method of the two equal groups, the two experiments with the pre and post-tests. Female runner and second experimental group (4)

Background: Postoperative morbidity after extraction of the impacted mandibular third molar (IMTM) is inevitable. One of the most common postoperative complication is alveolar osteitis (AO) which is a painful non healed socket. Many researches were attempted to prevent the occurrence of AO by introducing and applying a new materials inside the extraction socket. Platelet rich fibrin (PRF) is a biological complex fibrin matrix where autologous platelets and leucocytes are present, used to enhance tissue healing process and reduce the early adverse effects of the inflammation. Aims: To evaluate the effect of PRF on the incidence of AO. Also to assess PRF effect on pain, swelling, and trismus following the surgical removal of IMTM and compa

Background: The incorporation of rubber has not been entirely successful because it can have detrimental effects on the transverse Strength and hence the rigidity of the denture base. Materials and methods: Zirconium oxide nanoparticales were coated with a layer of trimethoxysilylpropylmethacrylate (TMSPM) before sonication in monomer (MMA) with the percentages 3% by weight then mixed with powder using conventional procedure.(100) samples were prepared and divided into five groups according to the test performed ,Each group consisted of 20 specimens and these were subdivided into 2 groupsGroup (A): control group (10 specimens of high impact acrylic resin without zirconium oxide) and Group (B):zirconium oxide group(10 specimens of high impac

The city has normal natural state, and the man has a usual movement, change and search for the new .Also, the city has a usual change and transform in its time, place and quality (sizes)structures. The city has a solid memory diving into the past and the future and reflects The real present, and this memory has a timing layers change into real materialistic place making the city has accumulated overlapping circles which is hard to break u , and it broadcasts the lockup timing density ,in which there is no visual record precisely, it is just like((the social record)) that evaluates the un visual relationships between the components and parts of the city (community and form) in a visual quiet exhibition and transform change inside.

           In this research, radon concentrations in some types of healthy drinking water samples available in Iraq's market were measured using a technique called Durridge RAD-7-H₂O with closed loop. Then the rate of annual effective dose in human taken this water is determined.

          It was found that, radon concentrations in studied samples ranged between 1.2 Bq.m^-3 to 142 Bq.m^-3. The results of the radon concentrations and the rate of annual effective dose for drinking water samples were significantly lower than the USEPA and WHO recommended limits that equal 500 Bq/m³ and 1 mSv/y resp

Buzurgan oil field suffers from the phenomenon of asphaltene precipitation. The serious negatives of this phenomenon are the decrease in production caused by clogging of the pores and decrease in permeability and wettability of the reservoir rocks, in addition to the blockages that occur in the pipeline transporting crude oil. The presence of laboratories in the Iraqi oil companies helped to conduct the necessary experiments, such as gas chromatography (GC) test to identify the components of crude oil and the percentages of each component, These laboratory results consider the main elements in deriving a new equation called modified colloidal instability index (MCII) equation based on a well-known global equation called colloidal instabi