this research aims at a number of objectives including Developing the tax examination process and raise its efficiency without relying on comprehensive examination method using some statistical methods in the tax examination and Discussing the most important concepts related to the statistical methods used in the tax examination and showing its importance and how they are applied. the research 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 Some statistical methods applied to the sample of the final accounts for the contracting company (limited) and the pharmaceutical industry (

Dust storms are typical in arid and semi-arid regions such as the Middle East; the frequency and severity of dust storms have grown dramatically in Iraq in recent years. This paper identifies the dust storm sources in Iraq using remotely sensed data from Meteosat-spinning enhanced visible and infrared imager (SEVIRI) bands. Extracted combined satellite images and simulated frontal dust storm trajectories, using the Hybrid Single Particle Lagrangian Integrated Trajectory (HYSPLIT) model, are used to identify the most influential sources in the Middle East and Iraq. Out of 132 dust storms in Iraq during 2020–2023, the most frequent occurred in the spring and summer. A dust source frequency percentage map (DSFPM) is generated using ArcGIS so

Abstract Background: This study is aimed to assess the maxillary incisors’ root position, angulation, and buccal alveolar bone thickness in both genders and different classes of malocclusion using cone‑beam computed tomography (CBCT). Materials and Methods: Two hundred and six CBCT images were gathered and analyzed by three‑dimensional On‑Demand software to measure the variables of 803 maxillary central and lateral incisors. Genders and class difference was determined by unpaired t‑test, one‑way ANOVA, and Chi‑square tests. Results: Buccal root position of the maxillary incisors accounted for in the majority of the cases followed by the middle and palatal positions. The thickness of alveolar bone appears to have nearly the sam

In this study, a genetic algorithm (GA) is used to detect damage in curved beam model, stiffness as well as mass matrices of the curved beam elements is formulated using Hamilton's principle. Each node of the curved beam element possesses seven degrees of freedom including the warping degree of freedom. The curved beam element had been derived based on the Kang and Yoo’s thin-walled curved beam theory. The identification of damage is formulated as an optimization problem, binary and continuous genetic algorithms
(BGA, CGA) are used to detect and locate the damage using two objective functions (change in natural frequencies, Modal Assurance Criterion MAC). The results show the objective function based on change in natural frequency i

In recent years, the search for economic and environmentally friendly alternatives has become a global necessity to achieve sustainability and preserve raw materials. From this concept, natural bitumen (NB) derived from sulphur springs is now one of the most promising alternative energy resources for many applications, especially in asphalt pavement construction. Its low price and abundance characterise NB since sulphur springs produce thousands of tonnes of NB annually and are used in very limited fields. Two main objectives were adopted for this work. The first objective is to examine the virgin NB properties from five sulphur springs and compare them with petroleum asphalt. The second objective is to enhance NB properties by appl

KE Sharquie, AA Noaimi, HA Al-Mudaris, Journal of Cosmetics, Dermatological Sciences and Applications, 2013 - Cited by 4

Influence of combined square nozzle with helical tape inserted in a constant heat flux tube on heat transfer enhancement for turbulent airflow for Reynolds number ranging from 7000 to 14500 were investigated experimentally. Three different pitch ratios for square nozzle (PR = 5.8, 7.7 and 11.6) according to three different numbers of square nozzle (N = 3, 4 and 5) and constant pitch ratios for helical tape were used. The results observed that the Nusselt number and friction factor for combination with winglets were found to be up to 33.8 % and 21.4 %, respectively higher than nozzle alone for pitch ratio PR=5.8. The maximum value of thermal performance for using combination with winglets was about 1.351 for pitch ratio= 5.8. Nusselt numb

A finite element is a study that is capable of predicting crack initiation and simulating crack propagation of human bone. The material model is implemented in MATLAB finite element package, which allows extension to any geometry and any load configuration. The fracture mechanics parameters for transverse and longitudinal crack propagation in human bone are analyzed. A fracture toughness as well as stress and strain contour are generated and thoroughly evaluated. Discussion is given on how this knowledge needs to be extended to allow prediction of whole bone fracture from external loading to aid the design of protective systems.