The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

Since the beginning of 21^st century, the prices of Agricultural crops have increased. This Increases is accompanied with that increases of crude oil prices and fluctuation of a dollar exchange rate as a dominant currency used in the global trade. The paper aimed to analysis the short run and long run cointegration relationships between prices of some of Agricultural crops imported by Iraq such as wheat and rice crops and both the crude oil prices and the Iraq dinar exchange rate a gained America dollar using ARDL model. The results show the long run equilibrium between they three variable throng the error correction mechanizem. The results also show the significant and economically sound effects of cru

Zubair Formation is one of the richest petroleum systems in Southern Iraq. This formation is composed mainly of sandstones interbedded with shale sequences, with minor streaks of limestone and siltstone. Borehole collapse is one of the most critical challenges that continuously appear in drilling and production operations. Problems associated with borehole collapse, such as tight hole while tripping, stuck pipe and logging tools, hole enlargement, poor log quality, and poor primary cement jobs, are the cause of the majority of the nonproductive time (NPT) in the Zubair reservoir developments. Several studies released models predicting the onset of borehole collapse and the amount of enlargement of the wellbore cross-section. However, assump

The friendly-environment geophysical methods are commonly used in various engineering and near-surface environmental investigations. Electrical Resistivity Imaging technique was used to investigate the subsurface rocks, sediments properties of a proposed industrial site to characterize the lateral and vertical lithological changes. via the electrical resistivity, to give an overview about the karst, weak and robust subsoil zones. Nineteen 2D ERI profiles using Wenner array with 2 m electrode spacing have been applied to investigate the specific industry area. One of these profiles has been conducted with one-meter electrode spacing. The surveyed profiles are divided into a number of blocks, each block consists of several parallel pr

The result showed that hot water and ethanol extracts of Nigella sativa contain alkaloids ,saponins, flavonoids,tannins,glycosides,terpins and steroids. Albino mice were administered orally with 0.1 of the extract at dose of 100 mg/kg, body weight the results showed high level of white blood cell ,total and differential count of WBC,phagocytosis index, mitotic index, Arthus and delayed type hypersensitivity. The result, also showed high level of hemoglobin (Hb) and the packed cell volume (PCV) the alcoholic extract has been found more efficient than hot water extract on mice.

Background: The aim of this study is to evaluate the color change ∆E of the dental enamel following treatment with 2 kinds of protector (icon infiltrant, clinpro varnish) before fixed orthodontic treatment to avoid the possible white spot lesions. Materials and Methods: Fifty four subjects treated with fixed appliances were divided into 3 groups: the 1st group was control, while the 2nd and 3rd groups were treated with icon infiltrant and clinpro varnish before bonding procedure, respectively. Color parameters (L,a,b) were recorded for the middle and gingival thirds before and after bonding procedure to get the ∆E of each group. Results: One-way ANOVA test showed a non-significant difference in ∆E between the 3 groups a

Background: Removal of bacteria from the pulp system by instrumentation of an infected root canal, will be significantly reduced the number of bacteria, but it is well documented that instrumentation alone can-not clean and kill all bacteria found on the root canal walls. Antibacterial irrigants are needed to kill the remaining microorganisms. The aims of this study was to assess antibacterial effect of titanium tetrafluoride (TiF4) solution and brewing green tea against root canal bacteria and to compare with sodium hypochlorite and normal saline through microbiological and molecular studies. Materials and methods: Microbiological study was carried out to determine the concentration of titanium tetrafluoride and brewing green tea at which

    In the present study, a total of 272 freshwater fishes belonging to three species namely: Cyprinus carpio, Barbus xanthopterus and Aspius vorax, were collected from Euphrates river at Al-Haklania distrct, Al-Anbar province  during the period from August 2008 till the end of July 2009, by using gill nets and cast nets.       Fishes were survyed for intestinal parasitic worms. The investigation revealed the infectation of these fishes with four parasitic species: the digenetic trematode  Aspidogaster limacoides from the intestine of C. carpio, B. xanthopterus and A. vorax, larval nematode Contracaecum spp. from the body cavity of C. carpio and the external surface of intestine of B