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

Biofilm formation is one of the biggest challenges of scientists. Role of heavy metals in forming biofilm is not clear enough. Here, the effect of lead on biofilm formation by Bacillus spp. isolated from soil in terms of biofilm formation and remove was studied. In present study, 10 isolates of Bacillus spp were isolated from soil. The ability of all isolates to form biofilm was evaluated. The effect of lead on biofilm formation was studied by adding lead (pb) before forming biofilm. In another experiment the lead was added after biofilm formation to study the effect of lead on biofilm remove. The current study, showed the ability of all studied isolates to form biofilm. Maximum biofilm formation by Bacillus spp isolate number 8 (B8) follow

Abstract Aim: Autism is a neurodevelopmental disorder which affects communication and social interaction of children. It is a heterogeneous disease with various clinical presentations. Some genes are involved in its pathogenesis. It has been suggested that environmental exposure to lead can increase the risk of autism. The aim of our study was to compare blood lead levels among autistic and non-autistic children. Material and Method: This retrospective study included 107 children (60 with autism and 47 without autism) referred from the different Iraqi provinces, in the years 2015, 2016 and 2017, to the poisoning consultation center in Baghdad. Data collection including age, gender, residence, referral source, family history and blood lead l

In this paper flotation method experiments were performed to investigate the removal of lead and zinc. Various parameters such as pH, air flow rate, collector concentrations, collector type and initial metal concentrations were tested in a bubble column of 6 cm inside diameter. High recoveries of the two metals have been obtained by applying the foam flotation process, and at relatively short time 45 minutes . The results show that the best removal of lead about 95% was achieved at pH value of 8 and the best removal of zinc about 93% was achieved
at pH value of 10 by using 100 mg/l of Sodium dodecylsulfate (SDS) as a collector and 1% ethanol as a frother. The results show that the removal efficiency increased with increasing initial m

A mercury porosimeter has been used to measure the intrusion volume of the three types mercury positive lead acid-battery plates. The intrusion volumes were used to calculate the pore diameter, pore volume, pore area, and pore size distribution. The variation of the pore area in positive lead acid-battery plates as well as of the pore volume has the following sequence. Paste positive > Uncured positive > Cured positive

Air pollution is one of the complex problems plaguing the environment at the present time
as a result of many liberation of gases, vapors and fumes of fuels and chemicals resulting
from industrial activities . It should be noted that there are some elements of the heavy (Heavy
Metals), including toxic in the air, with different concentrations in the air depending on the
nature of the area, for example be in rural areas is lower than in cities or industrial areas as
measured parts million (ppm ) or parts per billion (ppb). Some of these important elements in
the physiological processes and enzymatic organisms but become toxic and Qatlhand-increase
Tercisahaan the permissible limits Bhave nature ,The air contaminant co

Air pollution is one of the complex problems plaguing the environment at the present time
as a result of many liberation of gases, vapors and fumes of fuels and chemicals resulting
from industrial activities . It should be noted that there are some elements of the heavy
(Heavy Metals), including toxic in the air, with different concentrations in the air depending
on the nature of the area, for example be in rural areas is lower than in cities or industrial
areas as measured parts million (ppm ) or parts per billion (ppb). Some of these important
elements in the physiological processes and enzymatic organisms but become toxic and
Qatlhand-increase Tercisahaan the permissible limits Bhave nature ,The air contaminant

A mercury porosimeter has been used to measure the intrusion volume of the three types mercury positive lead acid-battery plates. The intrusion volumes were used to calculate the pore diameter, pore volume, pore area, and pore size distribution. The variation of the pore area in positive lead acid-battery plates as well as of the pore volume has the following sequence. Paste positive > Uncured positive > Cured positive