The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

Necessary and sufficient conditions for the operator equation I AXAX n*, to have a real positive definite solution X are given. Based on these conditions, some properties of the operator A as well as relation between the solutions X andAare given.

􀀨􀀅􀀆􀀔􀀜􀀄􀀂􀀆􀀈􀀓􀀌􀀩􀀏􀀆􀀉􀀅􀀆􀀉􀀅􀀉􀀚􀀝􀀔􀀄􀀗􀀉􀀚􀀆􀀂􀀓􀀚􀀁􀀔􀀄􀀓􀀅􀀆􀀄􀀂􀀆􀀔􀀓􀀆􀀃􀀂􀀔􀀄􀀟􀀉􀀔􀀃􀀆􀀔􀀜􀀃􀀆􀀛􀀃􀀜􀀄􀀗􀀚􀀃􀀆􀀗􀀌􀀄􀀔􀀄􀀗􀀉􀀚􀀆􀀂􀀘􀀃􀀃􀀊􀀂􀀆􀀓􀀖􀀆􀀓􀀛􀀃􀀌􀀔􀀁􀀌􀀅􀀄􀀅􀀕􀀢􀀆􀀪􀀜􀀃􀀆􀀄􀀅􀀛􀀃􀀂􀀔􀀄􀀕􀀉􀀔􀀄􀀓􀀅􀀂􀀆 􀀉􀀌􀀃􀀆􀀙􀀉􀀂􀀃􀀊􀀆􀀓􀀅􀀆􀀉􀀁􀀔􀀓􀀟􀀓􀀙􀀄􀀚􀀃􀀆􀀚􀀉􀀔􀀃􀀌􀀉􀀚􀀆􀀂􀀘􀀉􀀗􀀃􀀆􀀟􀀄􀀊􀀂􀀔􀀆􀀔􀀜􀀃􀀆􀀗􀀃􀀅􀀔􀀃􀀌􀀚􀀄􀀅􀀃􀀂􀀆􀀓􀀖􀀆􀀔􀀜􀀃􀀆􀀙􀀉􀀂􀀃􀀆

Bac kground:: Septal deviation is one of the commonest anatomical deformities of the nasal skeleton, this deviation is usually accompanied by compensatory hypertrophy of the inferior turbinate on the concave side that will accentuate the severity of nasal obstruction.
Objectives: To evaluate the effect of septoplasty on the size of the inferior turbinate in patients with nasal septum deviation.
Methods: This is a prospective study of 25 patients attending the otolaryngological department at Al-Jirahat teaching hospital from September 2011 to November 2013, complaining mainly of nasal obstruction. Otolaryngological examination had shown nasal septum deviation. The cross sectional areas of inferior turbinates were measured with compu

The present work aimed to study effect of (N749 & N3) dyes on TiO2 optical and electrical properties for optoelectronic application. The TiO2 paste prepared by using a doctor blade method. The samples were UV-VIS specterophometricall analyzes of TiO2 before and after immersed in dyes (N749 & N3). The results showed absorption spectra shift toward the visible region due to the adsorption of dye molecules on the surface of oxide nanoparticles. It is seen that the Eg determined to give a value of 3.3eV for TiO2 before immersing in dyes, and immersing in dyes (N749 & N3) are (1.4 &1.6 eV) respectively. The structural properties (XRD), (FTIR) and (SEM) for the sample prepared were investigated and (J-V) characteristics was stu

This study aimed to examine the effects of electronic training to improve the skills of designing electronic courses for teachers of Arabic language in the colleges of education in Iraq. The descriptive approach is applied and the sample included 145 teachers of Arabic who were selected randomly from the colleges of education in Iraq. Moreover, the results reflected that e-training is effective in improving the skills related to designing online educational courses for teachers of Arabic in the colleges of education in Iraq. Besides, there was no difference between the mean of the respondents' responses to the total score of the tool on the role of electronic training to develop the skills related to electronic courses designing for teacher

     The main task of creating new digital images of different skin diseases is to increase the resolution of the specific textures and colors of each skin disease. In this paper, the performance of generative adversarial networks has been optimized to generate multicolor and histological color digital images of a variety of skin diseases (melanoma, birthmarks, and basal cell carcinomas). Two architectures for generative adversarial networks were built using two models: the first is a model for generating new images of dermatology through training processes, and the second is a discrimination model whose main task is to identify the generated digital images as either real or fake. The gray wolf swarm algorithm and the whale swarm alg

Background: Osteoporosis is a global health problem which is estimated to affect more than 200 million people worldwide, especially postmenopausal women. It is characterized by decreased bone mineral density leading to fragility and increased risk of fractures.

 Objective: This study was conducted to explore the consumption of inappropriate foods related to osteoporosis among a group of Iraqi women.

Patients and methods: A cross sectional study of 140 females aged ≥ 40 years attending polyclinics in Al-Dora sector in Baghdad city from 18^th January to 24^th April 2021. The bone mineral density was measured by portable quantitative ca

   The technology of reducing dimensions and choosing variables are very important topics in statistical analysis to multivariate. When two or more of the predictor variables are linked in the complete or incomplete regression relationships, a problem of multicollinearity are occurred which consist of the breach of one basic assumptions of the ordinary least squares method with incorrect estimates results.

 There are several methods proposed to address this problem, including the partial least squares (PLS), used to reduce dimensional regression analysis. By using linear transformations that convert a set of variables associated with a high link to a set of new independent variables and unr