The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

Sixteen polycyclic aromatic hydrocarbons (PAHs) concentrations were measured in aerosol samples collected for the period from April 2012 to February 2013 at thermal south power station of Baghdad. Fourty one aerosol sample were extracted with (1:1) dichloromethane and methanol using soxhlet for seventeen hour. The extraction solution was analyzed applying GC/MS. The PAH concentrations outside thermal south power station were higher than those inside it, and higher in summer season than in winter. Naphthalene, pyrene, Anthracene, Indeno [1, 2, 3-cd] pyrene and Phenanthrene were the most abundant PAHs detected in all points at the site sampling. The total polycyclic aromatic hydrocarbon (TPAH) and total suspended particles (TSP) concentrat

The flow emission rate of hard photons from lowest order the QCD processes for quark-anti quark annihilation processes in plasma media at high temperatures (175, 200, 225, 250 and 275 MeV) have been study. In these framework photons, the flow photons emission is calculate according to quark-antiquark annihilation using the quantum chromodynamic theory and solves the ultrarelativistic equation with MATLAP program. Due to the results, we show increases flow photons rate with increases strength coupling and increases with increases temperature of media, it indicate that logarithmically divergent thermal effect on photons product. The critical temperature (Tc=155 to 195 MeV) effect on the quarks confined in hadronic matter phase, it is importan

Objectives: The study intends to identify the sources of work-related stress that might face the nurses working at
psychiatric wards in Baghdad psychiatric hospitals and to find out a relationship between the levels of stress and
some demographic characteristics.
Methodology: A descriptive study was achieved from the 10th of December, 2013 through the 10th of March, 2014.
Non-probability purposive samples of 94 nurses who work in psychiatric wards of Baghdad psychiatric hospitals
were recruited to meet the study objectives. Psychological Stress Inventory (PSI) the Arabic version, which was
modified by Abu Al-Hussein (2010) (20), was used. Data were analyzed by using the statistical analysis program of
SPSS 19th versi

The aim of this research is to investigate the skills of the chemistry students from the Ibn Al-Haytham Education college of pure sciences in Baghdad in understanding and constructing graphical representations of data. The research sample consisted of (101) male and female students in their fourth year of study during the 2016-2017 academic year. This sample represents 71% of the total number of students in this group.The research methodology used consisted of two parts relating to 19 issues. The first part is an objective multi choice type of test to measure the student’s skill in selecting the right representation of specific subject graph amongst many provided. The second part concentrated on measuring the student’s skill in construc

Background: This study was performed to compare the marginal fit changes and facture resistance of metal ceramic crowns constructed from Ceramill Sintron metal coping veneered with three different porcelain veneering materials (Vita Master Koromikos VMK, Willi Geller Creation CC and GC initial MC), also to evaluate the influence of thermocycling on load at fracture. Materials and Methods: Master brass die was scanned ,then metal coping was designed and milled from Ceramill Sintron blank to get 60 metal copings, then divided randomly into three groups(20 sample), then veneered with porcelain: VITA, Creation or GC. The marginal gaps were measured before and after porcelain veneering then marginal fit changes was calculated. Fracture resist

One of the most important problems in the oil production process and when its continuous flow, is emulsified oil (w/o emulsion), which in turn causes many problems, from the production line to the extended pipelines that are then transported to the oil refining process. It was observed that the nanomaterial (SiO₂) supported the separation process by adding it to the emulsion sample and showed a high separation rate with the demulsifiers (RB6000) and (sebamax) where the percentage of separation was greater than (90 and 80 )%  respectively, and less than that when dealing with (Sodium dodecyl sulfate and Diethylene glycol), the percentage of separation was (60% and 50%) respectively.

   The high proportion

Surface drip irrigation is one of the most conservative irrigation techniques that help control providing water directly on the soil through the emitters. It can supply fertilizer and providing water directly to plant roots by drippers. One of the essential needs for trickle irrigation nowadays is to obtain more knowledge about the moisture pattern under the trickling source for various types of soil with various discharge levels with trickle irrigation. Simulation numerical using HYDRUS-2D software, version 2.04 was used to estimate an equation for the wetted area from a single surface drip irrigation in unsaturated soil is taking into account water uptake by roots. In this paper, using two soil types were used, namely

Background: the oral cavity is consider to be an open ecosystem, with the balance between the microorganism’s entrance and the defenses of the host. The initiation of periodontitis has been associated with restricted kinds of anaerobic bacteria, such as Aggregatibacter actinomycetemcomitans (A.a) and Porphyromonas gingivalis (P.g) in plaque subgingivally. Ozone has a biological effects on bacteria due to oxidation of bio-molecules and its toxins. The aim is to determine and compare the antimicrobial effect of gaseous ozone and ozonized water on the growth of isolated anaerobic bacteria (A.a and P.g) when exposed to different time intervals. Materials and methods:This experiment is done byozone generator OLYMPIC- III(600mg/hr) to gene