Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

     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

The purpose of this study is to describe the extent and nature of informal tenure practices in urban areas in Iraq, through undertaking a rapid assessment in Baghdad city. The UN-HABITAT 2008 publication Secure Land Rights for All discusses the importance of access and rights to land throughout the developing world. Secure land rights are critical to development and poverty reduction, and the greatest challenge in providing secure land rights are in urban areas, where overcrowding can lead to a number of informal tenure practices ranging from individually unregistered or unauthorised housing, to large informal settlements. Access to land is a fundamental basis for human shelter, food production, and other economic activity. Secur

Total dissolved solids are at the top of the parameters list of water quality that requires investigations for planning and management, especially for irrigation and drinking purposes. If the quality of water is sufficiently predictable, then appropriate management is possible. In the current study, Multiple Linear Regression (MLR) and Artificial Neural Network (ANN) models were used as indicators of water quality and for the prediction of Total Dissolved Solids (TDS) along the Tigris River, in Baghdad city. To build these models five water parameters were selected from the intakes of four water treatment plants on the Tigris River, for the period between 2013 and 2017. The selected water parameters were Total Dissolved Solids (TDS

In this research, we built a program to assess Weibull parameters and wind power of three separate locations in Iraq: Baghdad, Basrah and Dhi-qar for two years 2009 and 2010, after collecting and setting the data available from the website "Weather Under Ground" for each of the stations Baghdad, Basrah and Dhi-qar. Weibull parameters (shape parameter and scale parameter) were estimated using maximum likelihood estimation method (MLE) and least squares method (LSM). Also, the annual wind speed frequencies were calculated noting speed most readily available through the above two years. Then, we plotted Weibull distribution function and calculate the most significant quantities represented by mean wind speed, standard deviation of the value

Analytical field target function has been considered to represent the axial magnetic field distribution of double polepiece symmetric magnetic lens. In this article, with aid of the proposed target function, the syntheses procedure is dependent. The effect of the main two coffectin optimization parameters on the lens field distribution, polepieces shape, and the objective focal prosperities for lenses operated under zero magnification mode has been studied. The results have shown that the objective properties evaluated in sense of the inverse design procedure are in an excellent correspondence with that of analysis approach. Where the optical properties enhance as the field distribution of the electron lens distributed along a narrow axi

  Sufism has aesthetic signs linked to the human spirit and adopts a set of spiritual, motor and tonal practices, let alone the philosophical aspects that have been tackled in the epics, novels and theatrical texts, the theatrical show can recall the Sufi image and its aesthetics within the operating and image system of the theatrical show.. The research problem resides in how to employ the Sufi image in the theatrical show. The research consists introduction of the research subject, the problem, the importance, and objectives represented by uncovering the aesthetic and intellectual representations of the Sufi image in the theatrical show. the theoretical foundation within two sections: the first highlighted the concept of (Sufism a

A common approach to the color image compression was started by transform
the red, green, and blue or (RGB) color model to a desire color model, then applying
compression techniques, and finally retransform the results into RGB model In this
paper, a new color image compression method based on multilevel block truncation
coding (MBTC) and vector quantization is presented. By exploiting human visual
system response for color, bit allocation process is implemented to distribute the bits
for encoding in more effective away.
To improve the performance efficiency of vector quantization (VQ),
modifications have been implemented. To combines the simple computational and
edge preservation properties of MBTC with high c