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

   Increasingly, public organizations in the federal state are required to work together, as well as to work with others to achieve their objectives. In Iraq there are two levels of organizations, including federal and local, and these organizations have been forced to work for many years in an environment in which the responsibility for service delivery is shared between policy makers and service providers, and between local governments and the federal government. It is sometimes difficult to manage the relationship between these organizations (federal and local) and do not always provide the best possible outcome of this relationship. This paper reviews how to manage the relationship between local administrations and

  This research is interested in studying the constant and the variable within the signing reality in Iraqi Kurdistan region, and the researcher tries to tackle the importance of this topic within a search that serves the Kurdish culture, and contribute to its intellectual settlement, and introducing it to centers concerned with studying singing and music science in any civilized environment, whether inside or outside the territory of Kurdistan region. We see that this research which dealt with the topic (the constant and the variable in the Kurdish signing between the past and the present) deserves research and investigation for all its causes, being one of the academic necessities that contribute in identifying the historic artist

The rapid change in economic is a serious challenge facing all countries around the world, even developed ones. This challenge is increasing as the world enters the age of knowledge in which different knowledge and technologies have emerged and the distance between the emergence of scientific knowledge and its actual application on the ground has been reduced as well as the growing role of science and technology in community development. One of the most important technology amongst these technologies is nanotechnology, where this technology plays a major role in the development of products and modern devices and reduces cost with quality improvement. This technology is cross-cultural, requires a comprehensive knowledge structure and depe

Quadrupole Q moments and effective charges are calculated for ⁹C, ¹¹C, ¹⁷C and ¹⁹C exotic nuclei using shell model calculations. Excitations out of major shell space are taken into account through a microscopic theory which are called core-polarization effects. The simple harmonic oscillator potential is used to generate the single particle matrix elements of ^9,11,17,19C. The present calculations with core-polarization effects reproduced the experimental and theoretical data very well.

The Antimicrobial activity of Probiotic Bifidobacterium sp and Prebiotics : chicory roots ( Hot water extract ) and Inulin ( 10 % ) against some Pathogenic bacteria (Esherichia coli , Proteus mirabilis , Klebsiella sp , Pseudomonas aeruginosa , Serratia marcescens was studied . The combination of Probiotic and Prebiotics (Synbiotic) (Bifidobacterium sp + chicory ) and (Bifidobacterium sp + Inulin ) also tested for their antimicrobial activity against Pathogenic bacteria . Results showed that Bifidobacterium sp had good antimicrobial activity against all the Pathogenic bacteria tested , followed by chicory and inulin . The synergistic inhibitory effect of Synbiotic (Bifidobacterium sp + chicory ) and ( Bifidobacterium sp + inuli

   Cranberry (Vaccinium macrocarpon) is a North American natural fruit. consumed as food and used for health promotion and prevention of various diseases. Aim. The present study was designed to evaluate the protective effect of cranberry fruit extract on nephrotoxicity induced by cisplatin in mice by measuring selected oxidative stress markers. Methods. Twenty-eight male albino mice were used in this study. The animals were divided into 4 groups as follows: Group I [Negative Control]/orally-administered normal saline for 7 successive days; Group II [Orally-administered cranberry fruit extract alone (200 mg/kg) for 7 successive days; Group III/Mice IP injection with cisplatin (12mg/kg) on day 7 and; Group IV [Orally-administered cr

The mutagenic effect of some crucifers widely consumed Lepiduim sativum (Garden cress) and Arugula (Eruca sativa) was studied in comparison to carrot (Daucus carota), using bacterial mutagenic system composed of three bacterial isolates; (Bacillus spp)G3 (Arthrobacter spp)G12, and (Brevibacterium spp)G27 ,. Treatment of isolates with plant extracts led to reduction in survival fraction (Sx)at different levels except that Aurgula extract did not show any inhibitory effect in isolates G12 and G27. Crucifers extracts induced streptomycin resistant mutants in G12 at higher level than G3 , but not in G27. No resistance to rifimpacin was detected in all isolates.

Over the past few decades, the health benefits are under threat as many commonly used antibiotics have become less and less effective against certain illnesses not only because many of them produce toxic reactions but also due to the emergence of drug-resistant bacteria. The clinical use of a combination of antibiotic therapy for Pseudomonas aeruginosa infections is probably more effective than monotherapy. The present study aims to estimate the antibacterial and antibiofilm activity of Conocarpus erectus leaves extracts against multi-drug resistant P. aeruginosa isolated from different hospitals in Baghdad city. One hundred fifty different clinical specimens were collected from patients from September 2021 to January 2022. All samples were

Reducing a structure’s self-weight is the main goal and a major challenge for most civil constructions, especially in tall buildings and earthquake-affected buildings. One of the most adopted techniques to reduce the self-weight of concrete structures is applying voids in certain positions through the structure, just like a voided slab or BubbleDeck slab. This research aims to study, experimentally and theoretically, the structural behavior of BubbleDeck reinforced concrete slabs under the effect of harmonic load. Tow-way BubbleDeck slab of 2500mm×2500m×200mm dimensions and uniformly distributed bubbles of 120mm diameter and 160mm spacing c/c was tested experimentally under the effect of harmonic load. Numerical analysis was als