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

The spectral characteristics and the nonlinear optical properties of the mixed donor (C-480) acceptor (Rh-6G) have been determined. The spectral characteristics are studied by recording their absorption and fluorescence spectra. The nonlinear optical properties were measured by z-scan technique, using Q-switched Nd: YAG laser with 1064 nm wavelength. The results showed that the optimum concentration of acceptor is responsible for increasing the absorption and the emission bandwidth of donor to full range and to 242 nm respectively by the energy transfer process, also the efficiency of the process was increased by increasing the donor and acceptor concentration. The obtained nonlinear properties results of the mixture C-480/ Rh-6G showed

Background: Surface treatment of machined dental zirconia for enhancement of the adhesion to resin cement, using Er,Cr:YSGG  Laser. Materials and Methods: Total number of 42 zirconia disc specimens (9 mm diameter, and 2 mm height) was sintered according to the manufacturer instruction. They are divided into six groups, each group of seven samples. Laser groups (Experiment parameters) were depend on laser total irradiation time, pulse duration, and power. Group (A): 20 sec., 60 µs pulse duration. Group (B): 30 sec., 60 µs pulse duration. Group (C): 40 sec., 60 µs pulse duration. Group (D): 20 sec., 700 µs pulse duration. Group (E): 30 sec., 700 µs pulse duration, with different powers used (1, 1

The present study was conducted on 20 patients suffering from different types of lesion like
pyogenic granuloma, peripheral giant cell granuloma, mucoceles, pregnancy tumour, Fordyce's granules
and irritating fibroma.The cases were selected from outpatient clinic of the Al Kydhemya Teaching
Hospital. Patients were treated by diode laser (810±20 nm) at the affected areas of the oral cavity with
continuous contact focused mode until excision of the lesion with coagulation of the oozing area after
excision. Patients were followed up after 2 days, 7 days and 2 weeks to assess healing process and any
post operative complication. Some of undiagnosed lesion sent for histopathological examination. No
serious complications w

Femtosecond laser pulse propagation in monomode optical fibers is demonstrated and investigated numerically (by simulations) and experimentally in this paper. A passively mode locked Nd:glass laser giving a pulse duration of about 200 fsec at 1053 nm wavelength and 120 mW average optical power with 100 MHz repetition rate is used in the experimental work. Numerical simulations are done by solving the nonlinear Schrödinger equation with the aid of Matlab program. The results show that self phase modulation (SPM) leads to compression of the spectral width from 5 nm to 2.1 nm after propagation of different optical powers (34, 43, 86 and 120 mW) in fibers of different length (5, 15, 35 m). The varying optical powers produced a varying

Pumping a BBO crystal by a violet diode laser with a wavelength of (405 nm) output power of (24 mW) and a line width of (3nm) was employed to generate entangled photons with a wavelength of 810 nm by achieving type II phase matching conditions.The coincidence count rate obtained in this experiment was in the range of (18000) counts/s. Two BBO crystals with different thicknesses of (4 mm and 2 mm) were tested, where maximum count rates of about (18000) counts/s was obtained with a (5*5*2) mm BBO crystal where the short coherence time for the pumping source was tolerated by using shorter BBO crystals. Also, the effect of compensating crystal on the walk-off effect was studied. The coincidence count rates were increased by using these crystal

The holmium plasma induced by a 1064-nmQ-switched Nd:YAG laser in air was investigated. This work was done theoretically and experimentally.  Cowan code was used to get the emission spectra for different transition of the holmium target. In the experimental work, the evolution of the plasma was studied by acquiring spectral images at different laser pulse energies (600,650,700, 750, and 800 mJ). The repetition rates of (1Hz and 10Hz) in the UV region (200-400 nm). The results indicate that, the emission line intensities increase with increasing of the laser pulse energy and repetition rate. The strongest emission spectra appeared when the laser pulse energy is 800mJ and 10 Hz repetition rate at λ= 345.64nm, with the maximum intensi

The research is concerned about studying the absorption spectrum of the solution coumarin dye C47. The chloroform solvent was used with C47 dye in three different concentrations 10-4, 10-5 and 10-6 M. The laser dye solution was prepared by dissolving the required amount of dye in chloroform alcohol, while studying absorption spectrum before and after irradiation with gamma ray by cobalt-60 source 60Co at exposure time, which are 0, 4, 6 and 18 hours with different absorbed doses 0, 136, 204 and 612 Gy. The results show that red shift in the absorption spectrum was increased by increasing the concentration of laser dye solutions , while the increase of gamma dose led to increase the red shift after irradiation, as the exposure period and irr

This paper presents on the design of L-Band Multiwavelength laser for Hybrid Time Division Multiplexing/ Wavelength Division Multiplexing (TDM/WDM) Passive Optical Network (PON) application. In this design, an L-band Mulltiwavelength Laser is designed as the downstream signals for TDM/WDM PON. The downstream signals ranging from 1569.865 nm to 1581.973 nm with 100GHz spacing. The multiwavelength laser is designed using OptiSystem software and it is integrated into a TDM/WDM PON that is also designed using OptiSystem simulation software. By adapting multiwavelength fiber laser into a TDM/WDM network, a simple and low-cost downstream signal is proposed. From the simulation design, it is found that the proposed design is suitable to be used