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

  The structural properties of ternary chalcopyrite AgAlSe2 compound alloys and thin films that prepared by the thermal evaporation method at room temperature on glass substrate with a deposition rate (5±0.1) nm s-1 for different values of thickness (250,500 and 750±20) nm, have been studied, using X-ray diffraction technology. As well as, the optical properties of the prepared films have been investigated. The structural investigated shows that the alloy has polycrystalline structure of tetragonal type with preferential orientation (112), while the films have amorphous structure. Optical measurement shows that AgAlSe2 films have high absorption in the range of wavelength (350-700 nm). The optical energy gap for allowed direct

The objective of the present work is to measuring the concentration of heavy elements (Pb, Cd, Zn, As) in Baghdad's soil city and indication to the probable sources of pollution as well as comparing the concentration of heavy elements with local and international ranges. The Sampling and analyzing conducted in the present work included ( 15 ) Samples from Baghdad city ( three samples for each location ).The rates of heavy elements in soil samples were as following:. Pb ( 67.5 ) ppm, Cd ( 4.11 ) ppm , Zn ( 77.9 ) ppm , As ( 4.64 ) ppm. According to the results, we find increasing in the concentrations of the heavy elements ( Pb, Cd, Zn ) in soils and decreasing in ( As ).We conclude that the main reason behind the in

A theoretical study by using computer model is presented to study the energy characteristics of the vibrational – rotational levels as a function of the vibrational and rotational quantum number, respectively. The calculations were based on the basis of a multilevel model taking into account the non-equilibrium population of the rotational levels. The computational investigation has been performed to examine the vibrational-rotational characteristics of some hydrogen halides chemical laser molecules. This program takes into account the various molecules of chemical lasers such as, Hydrogen Fluoride (HF), Deuterium Fluoride (DF), Hydrogen Chloride (HCl), and Deuterium Chloride (DCl). The practical difficulties associated with this

   The chemicals materials were used to study the effect of citric acid, detergents, sodium carbonate, sodium bicarbonate on the vitality of the third stage of mosquito Culex pipiens molestus. The highest larvicidal efficacy was established from citric acid solution followed by detergents solution, sodium carbonate, sodium bicarbonate with (LC₅₀) values 2096, 2715, 13930, 13960 ppm respectively. The concentration of 1000 ppm of citric acid showed a fatal effect on the third stage larvae of mosquitoes which gave a mortality percent of 100% on the second day of the treatment. It was followed by the concentrations of 750 ppm and 500 ppm respectively which caused the death of all larvae on the fifth and sixth days respe

The present study was carried out to evaluate antibacterial activity of water , alcoholic extracts (cold and hot) and the crude alkaloid extract of leaves, seeds and roots of Zygophyllum fabago plant against the growth of some bacteria including gram negative bacteria(Escherichia coli ,Pseudomonas aeruginosa) and gram positive bacteria(Staphylococcus aureus  ,Bacillus subtilis).        Results showed variation in antibacterial activity of different extracts against the studied bacteria. Hot alcoholic extracts showed the highest antibacterial activity followed by hot water extract. Additionally, alcoholic extracts of seeds revealed a higher activity compared with other plant extract.Results of sensi

In this study porcelain was prepared by using composition consisting of raw materials with in following fractions , 50% kaolin , 25% feldspar, and 25% silica( SiO2) tested by XRay diffraction (XRD) method .Study the effect additives at different concentration from zirconia (ZrO2) (2,5,10,15,20) Wt% on some physical properties of porcelain, the sample is prepared by the conventional manufacturing method , It is found that some physical properties of porcelain changes considerably with the substituent sample, It was found that the increase of zrconia (ZrO2) additive of all our sample produce. Increasing in dielectric constant and bulk density and decreasing with open porosity and dielectric loss tangent

 In this study, Mn-Ni Ferrite was prepared by using two composites of manganese ferrite ( MnFe2o4 )  and Nicle Ferrite ( NiFe2O4) tested by X-Ray diffraction (XRD) method. The dielectric constant (𝜀̅) and the dielectric loss tangent (𝑡𝑎𝑛 𝛿) were studied for the ferrite system prepared at different frequencies (100, 200… and 5000 kHz). It was found that the values of (𝜀̅) and (𝑡𝑎𝑛 𝛿) decrease with the  increase of frequencies.

In this work ester derivatives were synthesized by the reaction of imidazole derivatives (C1) with ethylchloroacetate in ethanol and NaOH to give the corresponding (C2) .While compound (C3) acetohydrazide was synthesized by the reaction of ester derivatives (C2) with hydrazine hydrat in ethanol. Compound (C3) from the reaction with different aromatic aldehydes in absolute ethanol gave the Schiff′s bases (C4,C5). The product compounds were characterized by FT-IR, U.V and 1HNMR spectra and the biological activities were studied as antibacterial.