The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

Abstract:
This investigation was carried out to study the nutritional adequacy for
infant milk formula, which imported by Iraqi Ministry of Trade, and are
available in local markets .Most of these formulas contained nearly the same
composition of nutrients which are ,Matines ,Sunny Boy , Salsabeel AL- Badie
,Moroug, ,Charton ,Materna Lery Celia ,Lacstar Lailac,Nactalia. yet they are
unbalanced for providing the daily nutritional requirements for infants whom
depend on bottle feeding for six times daily in their first six month of age. As
there were an increase in daily intake for protein content and most vitamins
that included D, E, C, B1, B2, Niacin, B6, B12, and Biotin as well as most
minerals namely Calci

Iron is one of the abundant elements on earth that is an essential element for humans and may be a troublesome element in water supplies.  In this research an AAN model was developed to predict iron concentrations in the location of Al- Wahda water treatment plant in Baghdad city by water quality assessment of iron concentrations at seven WTPs up stream Tigris River. SPSS software was used to build the ANN model. The input data were iron concentrations in the raw water for the period 2004-2011. The results indicated the best model predicted Iron concentrations at Al-Wahda WTP with a coefficient of determination 0.9142. The model used one hidden layer with two nodes and the testing error was 0.834. The ANN model coul

In this work, we first construct Hermite wavelets on the interval [0,1) with it’s product, Operational matrix of integration 2^k M×2^k M is derived, and used it for solving nonlinear Variational problems with reduced it to a system of algebric equations and aid of direct method. Finally, some examples are given to illustrate the efficiency and performance of presented method.

Ziegler and Nichols proposed the well-known Ziegler-Nichols method to tune the coefficients of PID controller. This tuning method is simple and gives fixed values for the coefficients which make PID controller have weak adaptabilities for the model parameters variation and changing in operating conditions. In order to achieve adaptive controller, the Neural Network (NN) self-tuning PID control is proposed in this paper which combines conventional PID controller and Neural Network learning capabilities. The proportional, integral and derivative (K_P, K_I, K_D) gains are self tuned on-line by the NN output which is obtained due to the error value on the desired output of the system under control. The conventio

Sol-gel method was use to prepare Ag-SiO2 nanoparticles. Crystal structure of the nanocomposite was investigated by means of X-ray diffraction patterns while the color intensity was evaluated by spectrophotometry. The morphology analysis using atomic force microscopy showed that the average grain sizes were in range (68.96-75.81 nm) for all samples. The characterization of Ag-SiO2 nanoparticles were investigated by using Scanning Electron Microscopy (SEM). Ag-SiO2 NPs are highly stable and have significant effect on both Gram positive and negative bacteria. Antibacterial properties of the nanocomposite were tested with the use of Staphylococcus aureus (S. aureus) and Escherichia coli (E. coli) bacteria. The results have shown antibacteri

Production of fatty acid esters (biodiesel) from oleic acid and 2-ethylhexanol using sulfated zirconia as solid catalyst for the production of biodiesel was investigated in this work.

       The parameters studied were temperature of reaction (100 to 130°C), molar ratio of alcohol to free fatty acid (1:1 to 3:1), concentration of catalyst (0.5 to 3%wt), mixing speed (500 to 900 rpm) and types of sulfated zirconia (i.e modified, commercial, prepared  catalyst according to literature and reused catalyst). The results show the best conversion to biodiesel was 97.74% at conditions of 130°C, 3:1, 2wt% and 650 rpm using modified catalyst respectively. Also, modified c

Graphite nanoparticles were successfully synthesized using mixture of H2O2/NH4OH with three steps of oxidation. The process of oxidations were analysis by XRD and optics microscopic images which shows clear change in particle size of graphite after every steps of oxidation. The method depend on treatments the graphite with H2O2 in two steps than complete the last steps by reacting with H2O2/NH4OH with equal quantities. The process did not reduces the several sheets for graphite but dispersion the aggregates of multi-sheets carbon when removed the Van Der Waals forces through the oxidation process.

Corrosion Resistance Enhancement for low carbon steel is very important to extend its life service, the coating process is one of the methods which can using to achieve this, and it's the most important in surface treatments to improve the properties of metals and alloys surfaces such as corrosion resistance. In this work, low carbon steel was nitrided and coated with nano zinc using gas phase coating technical, to enhance the resistance of corrosion. The process included adding two layers. The first, a nitride layer, was added by precipitating nitrogen (N) gas, and the second, a zinc (Zn) layer, was added by precipitating Zn. The process of precipitating was carried out at different periods (5, 10, and 15 minutes). Scan electron mi