This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

A new turbidimetric-flow injection method is described for the determination of chlorpromazine HCl in pure and pharmaceutical preparation. The method is characterized by simplicity, sensitivity and fast, it is based on formation of ion pair compound between chlorpromazine HCl and Potassium hexacyanoferrate(III) in an acid medium for the formation of greenish yellow precipitate. This precipitate was determined using homemade Linear Array Ayah 5SX1-T-1D continuous flow injection analyser. Optimum concentrations of chemical reactants, physical instrumental conditions have been investigated. The linear dynamic range of chlorpromazine HCl was 3-30 mmol.L-1 while correlation coefficient (r) was 0.9929 and percentage linearity (%r2) C.O.D was 9

Urine samples had been gathered from females living in Baghdad city. The sample consisted of 30 females who suffered from U.T.I (Urinary tract infections) and 20 healthy females. The type of urine U.T.I was specified by the emergency lab in Al-Kindy hospital, and alpha tracks were determined by the nuclear track detector CR-39. The concentrations of alpha in 30 urine samples taken from females who had U.T.I ranged from 0.327ppm-1.583ppm, with an average of 0.94965 ppm. The maximum value 1.583 ppm is belonging to females with an aged 57 years old. The results of healthy female concentration ranged from 0.022 ppm-0.459ppm with an average of (0.30855ppm). The findings revealed that alpha emitter concentrations differed from woman to woman,

Background: Tap waters play an important role in fulfilling the people needs for drinking and domestic purposes. Contaminate the tap water with different pollutants has become an issue of great concern for 90% of people who are depended on the tap water as the main source of drinking. Pollutants can make their way easily into the delivering pipes which suffer from the leaking resulting in decreasing the quality of water. Objective: Therefore, assess the water quality for drinking purpose by calculating the water quality index is an important tool to ascertain whether the water is suitable for human consumption or not. Methods: In the present work, the water quality of the Al-Salam, western region of Baghdad city, Iraq was investigated for 7

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

This research paper tries to show the significance of the narrative structure in the television advertisement and its connotations. The researchers chose the annual advertisement of Zain Mobile Telecommunication Company for the year 2020, which shed light on the global Corona pandemic crisis. The idea of the advertisement won wide approval as it focused on the suffering that everyone is witnessing like medical and security personnel in particular, and family relationships consequences.
In addition to the positive global interaction with the message presented by the Company in these exceptional circumstances. The advertisement, which lasted for 2.35 minutes, exceeded 13 million views in a short period of time. This prompted us to choos

The present study is entitled “Problems of Translating Holy Qur’an Antonyms into German: An Analytical Study”. It discusses some of the problems of translating Holy Qur’an verses that contain words so opposite in meaning to another word. The main concern of the study stresses some of the errors in translating the oppositeness of certain words of Holy Qur’an from Arabic into other languages like German, a problem that can be traced back to the fact that such words may have two opposites in meaning, one is considered and the other is completely neglected.

      The errors in translating al Qur’an Antonyms can be summarized for several reasons: literal translation, ignorance of the different view

The groundwater represents the main source of water in the study area due to lack of surface water. The Dammam unconfined aquifer represents the main aquifer in the study area and Southern desert because of the regional extent, the quantity and quality of water. Many groundwater wells have been drilled in the study area to coverage the huge demand of water for agricultural purposes. The Geographic Information System (GIS) was used to estimate the volume of water which calculated (25.6964 × 109 m3) within the study area , automate calculation of the area of Al Salman basin using digital elevation models, derive the thickness maps of Al
Dammam unconfined aquifer from Key holes (KH) and Bore holes (