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

Diabetes imposes a substantial public health burden; according to the International Diabetes Federation, there were about 3.4 million diabetes related deaths worldwide in 2024, and in Iraq, the Federation reports that one in nine adults lives with diabetes in 2024, with 14,683 adult deaths attributable to diabetes and a total diabetes related health expenditure of 2,078 million United States dollars. The dataset analyzed in this study contains 1,000 records collected in 2020 from two Iraqi teaching hospitals and includes multiple clinical and laboratory measurements with three outcome classes, namely Non diabetic, Pre diabetic, and Diabetic, with a low prevalence of the Pre diabetic class and an imbalanced overall class distribution; the da

Efficient management of treated sewage effluents protects the environment and reuse of municipal, industrial, agricultural and recreational as compensation for water shortages as a second source of water. This study was conducted to investigate the overall performance and evaluate the effluent quality from Al- Rustamiya sewage treatment plant (STP), Baghdad, Iraq by determining the effluent quality index (EQI). This assessment included daily records of major influent and effluent sewage parameters that were obtained from the municipal sewage plant laboratory recorded from January 2011 to December 2018. The result showed that the treated sewage effluent quality from STP was within the Iraqi quality standards (IQS) for disposal and t

Artificial Intelligence Algorithms have been used in recent years in many scientific fields. We suggest employing flower pollination algorithm in the environmental field to find the best estimate of the semi-parametric regression function with measurement errors in the explanatory variables and the dependent variable, where measurement errors appear frequently in fields such as chemistry, biological sciences, medicine, and epidemiological studies, rather than an exact measurement. We estimate the regression function of the semi-parametric model by estimating the parametric model and estimating the non-parametric model, the parametric model is estimated by using an instrumental variables method (Wald method, Bartlett’s method, and Durbin

Many important archaeological sites in Iraq still need to be preserved. Some of these sites were subjected to destruction and negligence. So, exploring these sites represents a priority for its protection. A 2D Electrical Resistivity Imaging (ERI) as a non-invasive geophysical survey method was implemented at a part of the Borsippa archaeological site near Babylon to search for the subsurface archaeological artefacts/structures. Electrical resistivity measurements were carried out using a Dipole-Dipole array. Steps were taken to process and filter using Horizontal profiles, forward modelling, and 2D inverse models to analyze the resistivity measurements. The ERI inversion results show that the superficial conductive zone produced va

A reduced-order extended state observer (RESO) based a continuous sliding mode control (SMC) is proposed in this paper for the tracking problem of high order Brunovsky systems with the existence of external perturbations and system uncertainties. For this purpose, a composite control is constituted by two consecutive steps. First, the reduced-order ESO (RESO) technique is designed to estimate unknown system states and total disturbance without estimating an available state. Second, the continuous SMC law is designed based on the estimations supplied by the RESO estimator in order to govern the nominal system part. More importantly, the robustness performance is well achieved by compensating not only the lumped disturbance, but also its esti

The fuzzy assignment models (FAMs) have been explored by various literature to access classical values, which are more precise in our real-life accomplishment. The novelty of this paper contributed positively to a unique application of pentagonal fuzzy numbers for the evaluation of FAMs. The new method namely Pascal’s triangle graded mean (PT-GM) has presented a new algorithm in accessing the critical path to solve the assignment problems (AP) based on the fuzzy objective function of minimising total cost. The results obtained have been compared to the existing methods such as, the centroid formula (CF) and centroid formula integration (CFI). It has been demonstrated that operational efficiency of this conducted method is exquisitely deve