Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

Abstract 

     This research aims to analyze the reality of the production process in an assembly line Cars (RUNNA) in the public company for the automotive industry / Alexandria through the use of some Lean production tools, and data were collected through permanence in the company to identify the problems of the line in order to find appropriate to adopt some Lean production tools solutions, and results showed the presence of Lead time in some stations, which is reflected on the customer's waiting time to get the car, as well as some of the problems existing in the car produced such as high temperature of the car, as the company does not take into account customer preferences,

As a result of the growth of economic, demographic and building activities in Iraq, that necessitates carrying out geotechnical investigations for the dune sand to study behavior of footings resting on these soils. To determine these properties and to assess the suitability of these materials for resting shallow foundation on it, an extensive laboratory testing program was carried out. Chemical tests were carried out to evaluate any possible effects of the mineralogical composition of the soil on behavior of foundation rested on dune sands.
Collapse tests were also conducted to trace any collapse potential. Loading tests were carried out for optimum water content and different shapes of footing. Loading test recommends manufacturing o

Background: Psoriatic arthritis is a type of arthritis that can often affect some patients who suffer from psoriasis. Approximately 40-50% of individuals with psoriatic arthritis have the HLA-B27 genotype

Objective: To investigate whether we could confirm the role of HLA-B27 alleles and psoriatic arthritis in Iraqi Arab Muslims patients.

Method: A cross sectional case control comparative study included thirty Iraqi Arab Muslims who had psoriatic arthritis that consulted the Dermatological and Rheumatological Department in AL-Kindy Teaching Hospital from November 2014 to June 2015. HLA-genotyping for HLA-B27 were assessed. A control group consisted of fifty-one healthy vol

  In this paper, we introduce a new class of sets, namely , s*g--open sets and we show that the family of all s*g--open subsets of a topological space ) ,X(  from a topology on X which is finer than  . Also , we study the characterizations and basic properties of s*g-open sets and s*g--closed sets . Moreover, we use these sets to define and study a new class of functions, namely , s*g-  -continuous functions and s*g-  -irresolute functions in topological spaces . Some properties of these functions have been studied .

Sixteen species of Armored Scale insects were recorded from Baghdad city during 2001-2005. Three of these are reported here for the first time Abgrallaspis cyanophylli (Signoret, 1869), Aonidiella citrina (Craw,1870) and Chrysomphalus aonidium (Linnaeus,1758). The other thirteen species were recorded earlier Aonidiella aurantii (Maskell), Aonidiella orientalis (Newstead), Chrysomphalus dictyospermi (Morgan), Diaspidiotus ostreaeformis (Curtis), Diaspidiotu perniciosus (Comctock), Hemiberlesia lataniae (Signoret), Lepidosaphes beckii (Newman), Lepidosaphes conchiformis (Gmelin), Lepidosaphes ulmi (Linnaeus), Mercetaspis halli

Solar module operating temperature is the second major factor affects the performance of solar photovoltaic panels after the amount of solar radiation. This paper presents a performance comparison of mono-crystalline Silicon (mc-Si), poly-crystalline Silicon (pc-Si), amorphous Silicon (a-Si) and Cupper Indium Gallium di-selenide (CIGS) photovoltaic technologies under Climate Conditions of Baghdad city. Temperature influence on the solar modules electric output parameters was investigated experimentally and their temperature coefficients was calculated. These temperature coefficients are important for all systems design and sizing. The experimental results revealed that the pc-Si module showed a decrease in open circuit v

Cohesive soils present difficulties in construction projects because it usually contains expansive clay minerals. However, the engineering properties of cohesive soils can be stabilized by using various techniques. The research aims to elaborate on the influences of using hydrated lime on the consistency, compaction, and shear strength properties of clayey soil samples from Sulaimnai city, northern Iraq. The proportions of added hydrated lime are 0%, 2.5%, 5%, 7.5% and 10% to the natural soil sample. The results yielded considerable effects of hydrated lime on the engineering properties of the treated soil sample and enhancement its strength. The soil's liquid limit, plasticity index, and optimum moisture content were de

The study aims to investigate the antimicrobial activity of propolis obtained from different regions of Iraq compared with that of propolis obtained from Iran. Samples were investigated for their antimicrobial activity against Staphylococcus aureus, Pseudomonas aeruginosa, Eschericha coli, Klebsiella pneumoniae, Bacillus cereus , Staphylococcus epidermidis and Candida albicans using standard antimicrobial assays. Marked variations in the antimicrobial activity of the different propolis samples were observed, the method of extraction selected gives the highest antimicrobial activity and the best alcohol concentration using in the extraction of propolis , then the crude extract of propolis showed synergistic effect with some antibiotics in