Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (consist of 24 items) was evaluated as a tool for data collection. In order to test the research hypotheses, a set of statistical measurements were used to analyze the data and reach the results using the SPSS statistical application.
Background: The aim of this study was to evaluate the effect of three types of light curing devices QTH, LED and Flashmax on the surface microhardness of three types of bulkfill composite resins; Filtek Bulkfill posterior composite ( 3M), Tetric Evo Ceram ( Ivoclar Vivadent) and Sonicfill composite ( Kerr) Materials and methods: Total number of 90 samples was prepared, 30 samples for each type of bulkfill composite, were divided into three main groups, group A: Filtek posterior bulkfil (3M), group B: Tetric Evo Ceram (Ivoclar Vivadent) and group C: contain Sonicfill composite (kerr). Which then divided into three subgroups (n= 10) (1) Samples cured by QTH system (2) Samples cured by LED system and (3) samples cured by Flashmax system the
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A description of the theoretical of the reorganization energies have been described according to the outer-sphere Marcus model .It is a given expression according this model unable to evaluate the reorganization energy for electron transfer at liquid /liquid interface. The spherical model approach have been used to evaluate the radius of donor and acceptor liquid alternatively .Theoretical results of the reorganization free energy for electron transfer at liquid/liquid interface system was carried out . Matlap program is then used to calculate ð¸0 for electron transfer reaction between water donor stated and many liquid acceptor state. This shows a good agreement with the experiment. The results
... Show MoreLeishmaniasis is an endemic disease in Iraq, where both forms of the disease, cutaneous and visceral, are found. The effect of Zinc oxide nanoparticles (ZnO NPs) with mean particle size less than 100 nanometer (nm) on viability and growth rate of Leishmania donovani promastigotes was evaluated. The anti-leishmanial activity of different concentrations (0.1, 0.2, 0.4, 0.6, 0.8, and 1 μg/ml) of ZnO NPs was investigated on promastigotes growth rates and viability in comparison to promastigotes exposed to the same concentrations of sodium stibogluconate (Sb) (pentostam).The inhibitory concentrations (IC50s) of ZnO NPs were calculated after 24 , 48 and 72 hr which were (0.871, 0.156 and 0.120 μg/ml) respectively with significant (p< 0.05
... Show MoreThe study population growth of the most important demographic phenomena upon which planners to meet changes in the size of the population increase is through knowledge of the requirements of population growth can be planned for the future. On this basis, Tuz District was chosen for the study of population growth, which set her period (1977-2012), and compared with the growth of the population of the province and the extent of the variation in population growth, according to the administrative units, has touched search numerical and proportional distribution of the population according to the administrative aspects of the judiciary, as well as environmental distribution.
The elimination of the study population growth dramatically
... Show MoreAfter Organization literature era, two literary schools appeared in Turkey and Abdulhaq Hamid is one of this period most prominent poets. During his stay in France with a group of colleagues sent by Turkish Government, he was greatly influenced by the French modern literature and the French modern literary authors.
The study discusses the concept of time in the poetry of Abdulhaq Hamid. Reading his poetry, it can be noticed that time is important where he frequently refers to day and night, morning and evening as time insinuations. Hence, the present paper gives a brief study of the poet’s life, and sheds lights on his poems that deal with time- concept.
Ön Söz
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In this study, the ZnTe thin films were deposited on a glass substrate at a thickness of 400nm using vacuum evaporation technique (2×10-5mbar) at RT. Electrical conductivity and Hall effect measurements have been investigated as a function of variation of the doping ratios (3,5,7%) of the Cu element on the thin ZnTe films. The temperature range of (25-200°C) is to record the electrical conductivity values. The results of the films have two types of transport mechanisms of free carriers with two values of activation energy (Ea1, Ea2), expect 3% Cu. The activation energy (Ea1) increased from 29meV to 157meV before and after doping (Cu at 5%) respectively. The results of Hal
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Anastatica hierochuntica is believed to be very useful in Arab countries for treating various health disorders. The aqueous extract of Anastatica hierochuntica was investigated for its effects on hormones in mice females. the aqueous extract of plant at a dose level of 100mg/1mL showed significant increase (p<0.05) on levels of hormones LH, FSH, PRL level and PRO level. Clomid treated group showd significant increase in LH, FSH, and PRL while there was non-significant increase in PRO. From the above results, it is concluded for the first time that aqueous Anastatica hierchuntica extract offers significant effect of LH, FSH, PRL, and PRO in this mice females scompared with control.
Ge-Au infrared photoconductive detection was prepared from germanium single crystal which were doped with different gold concentration using thermal evaporation. The spectral resonsivity (Rλ), spectral detectivity (D*) were determined as function of wavelength, also the resistance, conductivity in dark and with illumination to infrared radiation, the gain and relative photo response have been measured with different gold concentration. Remarkable improvements in the photoresponse gain were observed for the highest resistance specimen at the expense of spectral detectivity values.
The conductance of solu ti ons of cysteine in water at different concentrations and temperatures has been measured. These solutions obey Onsagcr equation and give linear relations especially at low concentrations. In more concentrated solutions a deviation from the equation is observed.
The molar conductivity of these solutions decreases with t he increase in concen trations at constant temperature.
The values of the ionization constants and the conductivity at infin ite
dilution for each temperature have been calcu lated.
This study was undertaken to prepare Nano zinc oxide (ZnO) by precipitation and microemulsion methods. Scanning electron microscopy (SEM), X-ray diffraction (XRD), FTIR spectrometry, atomic force microscopy (AFM), and Brunauer Emmett Teller (BET) surface area were the techniques employed for the preparation. The particle size of prepared nano ZnO was 69.15nm and 88.49nm for precipitation and microemulsion methods, respectively, which corresponded to the BET surface area 20.028 and 16.369m2/g respectively. The activity of prepared nano ZnO as a photocatalyst was estimated by the removal of ampicillin (Amp) under visible light. This study, therefore, examined the effect of pH in the range of 5-11, initial concen
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