This study focuses on how tax administrations in Iraq use Artificial Intelligence (AI) techniques to monitor tax evasion for individuals and companies to achieve Tax Compliance (TC). AI was measured through four dimensions: Advanced Data Analytics Techniques (ADAT), Explainable AI (EAI), Machine learning (ML), and Robotic Process Automation (RPA). At the same time, TC was measured through registration, accounting, and tax payment stages. We relied on the questionnaire form to measure the variables. A sample of employees in the General Tax Authority in Iraq was selected, and a questionnaire was distributed to 132 people. The results indicated that the dimensions of AI affect achieving TC at all stages. This study provides evidence of using A

Groundwater is an essential source because of its high quality and continuous availability characterize this water resource. Therefore, the study of groundwater has required more attention. The present study aims to assess and manage groundwater quality's suitability for various purposes through the Geographical Information System GIS and the Water Quality Index WQI. The study area is located in the city of Baghdad in central Iraq, with an approximate area of ​​900 , data were collected from the relevant official departments representing the locations of 97 wells of groundwater in the study area for the year 2019, as it included physicochemical parameters such as  pH, EC, TDS, Na, K, Mg, Ca, Cl,  , and &nbs

The right of the patient to know the medical risks surrounding the medical intervention is one of the most prominent rights based on the principle of "physical safety", which has undergone several stages of development until it reached the development of the patient's independence in making medical decision without relying on the doctor, The patient's prior informed consent is informed of his / her medical condition. We will study this development in accordance with the French March 4, 2002 legislation on the rights of patients in the health system, whether it was earlier and later. We will highlight the development of the patient's right to "know the medical risks surrounding medical intervention" The legislation and its comparison with th

Background: Data on the impact of neonatal and total pediatric admissions volume on neonatal mortality are sparse. Objectives: This study is done to estimate the neonatal mortality in relation to neonatal admissions and to total hospital admissions in Al-Alwyia Pediatric Teaching Hospital through years 2005-2012 Type of the study: A retrospective study.Methods: statistical records of all cases admitted to APTH were studied during 2005-2012.Results: Neonatal mortality decreased to the nadir at last year of study period (2012) and reached 6.1% of neonatal admissions compared to 2005 level which was 9.7 %. Mortality rate among premature and low birth weight (LBW) infants decreased also. The study also reveals that neonatal mortality constit

In the rapidly evolving telecommunications industry, accurate valuation of tangible assets remains a critical challenge that requires adherence to universally recognized standards. This study addresses the pressing need for transparent and precise asset valuation methodologies that are pivotal for informed investment decisions and financial reporting. It aims to bridge the theoretical and practical divide in asset valuation by applying International Valuation Standards (IVS) 300 and 400 to Asiacell Communications PJSC, a leading entity in the sector. Focusing on five key tangible assets from 2018 to 2022 – lands, buildings, plant and equipment, means of transport and transfer, and furniture and office equipment – the study emplo

This paper aims to make a historical review of jet grouting techniques and encountered problems at different sites in several countries.  This review is a good guide to understanding the performance and limitations of improved soils or lands. The basic concept of jet grouting technology is to use cement as a binder to accelerate the hardening process of an admixture of material grout and soil. The different case history was conducted in both sand soil and clay soil in the horizontal and vertical direction. Other papers on field construction showed that the grout can be gelled within 5-10 minutes. Due to different cases and studies, these will help improve soil by supporting the foundation load with a minimal settlement.

Background: Thalassemia is characterized by the decrease or absence of the synthesis of one or more globin chains of hemoglobin. Thalassemia is distributed worldwide and is characterized by; regular blood transfusion which is creating alloimmunization to erythrocyte antigens is one of the major complications of regular blood transfusions in thalassemia, particularly in patients who are chronically transfused.Objectives: The aims of this study are to understand the immune system profile as the triggering factor for thalassemia.Methods: Thirty patients aging between one year and four months and twenty two years, twenty two of them were boys and eight were girls. Twenty nine patients, their parents are relative except one and studied in the

Background: Therapeutic communication is the basis of interactive relationships among nursing team and their children: that affords opportunities to establish rapport, understand the client’s experience, formulate individualized or client interventions and optimize health care resources.

Objectives: The main aim of the study is to determine the Effectiveness of Education Program on Nurses’ Knowledge about Communication Skills with Children.

Methodology: A quasi-experimental study was conducted in Children Welfare Teaching Hospitals from 7th, October 2018 to the 20th, May 2019. The program and instruments have been constructed by the researcher for the purpose of the study. A non- prob

Iron-Epoxy composite samples were prepared by added
different weight percentages (0, 5, 10, 15, and 20 wt %) from Iron
particles in the range of (30-40μm) as a particle size. The contents
were mixed carefully, and placed a circular dies with a diameter of
2.5 cm. Different mechanical tests (Shore D Hardness, Tensile
strength, and Impact strength ) were carried out for all samples. The
samples were immersed in water for ten weeks, and after two weeks
the samples were take-out and drying to conducting all mechanical
tests were repeated for all samples. The hardness values increased
when the Iron particle concentration increased while the Impact
strength is not affected by the increasing of Iron particles
c