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The efficiency of the tax examiner and its impact on discovering the artificial adjustment of profits: Applied research in the General Tax Authority
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The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified  In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, the facilities of the personal interviews in them, and the data was analyzed by relying on the statistical program (  SPSS V.18) and (AMOS V.24) coefficient coefficient of variation, coefficient coefficient, coefficient coefficient, coefficient, coefficient, and among the most prominent results it reached was showing that there is an innovative coefficient that has a significant effect on the dimensions of the tax examiner’s efficiency collectively or individually in discovering localization  This indicates the extent of the great positive impact that achieves great success in discovering the artificial profits.

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Publication Date
Wed Apr 01 2009
Journal Name
International Journal Of Applied Environmental Sciences
An expert System for Predicting the Effects of Noise Pollution on Grass Trimming Task Using Fuzzy Modeling
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Grass trimming operation is widely done in Malaysia for the purpose of maintaining highways. Large number of operators engaged in this work encounters high level of noise generated by back pack type grass trimmer used for this purpose. High level of noise exposure gives different kinds of ill effect on human operators. Exact nature of deteriorated work performance is not known. For predicting the work efficiency deterioration, fuzzy tool has been used in present research. It has been established that a fuzzy computing system will help in identification and analysis of fuzzy models fuzzy system offers a convenient way of representing the relationships between the inputs and outputs of a system in the form of IF-THEN rules. The paper presents

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
PVC Polymeric Membranes Coated Graphite Electrodes Based on Molecularly Imprinted Polymers for the Selective Determination of Glibenclamide
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Graphite coated electrodes (GCE) based on molecularly imprinted polymers were fabricated for the selective potentiometric determination of Glibenclamide (Glb). The molecularly imprinted (MIP) and nonimprinted (NIP) polymers were synthesized by radical bulk polymerization using (Glb.) as a template, acrylic acid (AA) and acrylamide (AAm) as monomers, ethylene glycol dimethacrylate (EGDMA) as a cross-linker and benzoyl peroxide (BPO) as an initiator. The imprinted membranes and the non-imprinted membranes were prepared using dioctyl phthalate (DOP) and Dibutylphthalate (DBP) as plasticizers in PVC matrix. The membranes were coated on graphite electrodes. The MIP electrodes using (AA) and (AAm) showed a near nernstian response with slopes o

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Annealing Effect on the Optical Properties of (ZnO)x (CdO)1-x Films Obtained by Spray Pyrolysis
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The effect of the annealing on the optical transmission , absorp tion coefficient,
dielectric constants (ε
r
),( ε
i
) ,Skin depth and the optical ener gy gap of (ZnO)x(CdO)1-x thin
films with (x=0.05) deposited on preheated glass substrates at a temperature of (450 C°) by
chemical pyrolysis technique were performed . These f ilms show direct allowed inter band
transition that influenced by annealing at ( 450 C°) for two hours . And it also found that the
optical ener gy gap has been increased fro m about (2.50 eV) before annealing to about (2.65
eV) after annealing , fro m the analysis of the absorp tion and transmission sp ectra in the
wavelength range (380-900nm) . The results show t

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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Influence Annealing on the Physical Properties of Silver Selenide Thin Film at Different Temperatures by Thermal Evaporation
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This survey investigates the thermal evaporation of Ag2Se on glass substrates at various thermal
annealing temperatures (300, 348, 398, and 448) °K. To ascertain the effect of annealing
temperature on the structural, surface morphology, and optical properties of Ag2Se films,
investigations and research were carried out. The crystal structure of the film was described by Xray diffraction and other methods.The physical structure and characteristics of the Ag2Se thin films
were examined using X-ray and atomic force microscopy (AFM) based techniques. The Ag2Se
films surface morphology was examined by AFM techniques; the investigation gave average
diameter, surface roughness, and grain size mutation value

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Publication Date
Wed Jun 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Studying Effect of Elongational Viscosity on the Velocity Distribution for Dry/Wet-Spun Nascent Hollow Fiber Membrane
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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
The Inauguration of Faisal Bin Al -husain as Iraq King (A Study of British Documents)
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Husain as a king of Iraq.
This paper deals with the British communication with faisel . then Winston Churchill's speech in British common house .then fodlowed by arriving faisal to Iraq after that the referend um faisel .
The his claims of British maneuver lastly coronation on faisal & his inauguration as a king of Iraq.

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Publication Date
Wed Mar 27 2013
Journal Name
Journal Of University Of Babylon
Reduce the required time for measuring the permeability of clayey soils by using new manufactured cell
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Reduce the required time for measuring the permeability of clayey soils by using new manufactured cell

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Publication Date
Tue Dec 31 2013
Journal Name
Al-khwarizmi Engineering Journal
The Power Enhancement of a Mini-Gas Turbine by Adding Ethanol to the Compressor Inlet Air
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An experimental study is conducted on the utilization of the inlet ethanol injection technique in order to evaluate its impact on the performance of a two-shaft T200D mini-gas turbine engine. The maximum degradation recorded in power output was 32.8% at the climate temperature of 45oC. Nevertheless, at that temperature, adding ethanol with Eth/LPG ratio of 20% by volume brought an enhancement in power output of 19.2% compared to normal LPG run. SFC of the dual-fuel engine ranked a level of 22% higher than that with pure LPG consumption. The overall efficiency suffered a maximum reduction of 14.4% with Eth/LPG fuel ratio of 20%, but when the loading was raised beyond 70% of the engine full load; the efficiency of dual-fuel engi

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Publication Date
Thu Feb 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Insights of Experienced Pharmacists Regarding the Iraqi health Insurance Program: A Qualitative Study(Conference Paper )#
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The aim of study was to explore pharmacist insights toward the impact of prospective implementation of the national health insurance program on patients, providers and Iraqi health system.

This was a qualitative study including semi-structured face-to-face (mostly) interviews with experienced pharmacists. The interview guide included open-ended questions about the impact of the national health insurance program on patients and healthcare providers at three levels: quality of services, costs, and frequency of visits. Potential challenges were also discussed. Interviews were conducted in four provinces from March to May 2022. Thematic analysis was used to analyze the interview findings and generate themes and subthemes.

The

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Scopus Crossref
Publication Date
Sun Mar 01 2020
Journal Name
Astrophysics And Space Science
The compound stream event of March 20-25, 2011 as measured by the STEREO B spacecraft
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Abstract<p>The interaction of interplanetary coronal mass ejections (ICME) with each other and with co-rotating interaction regions (CIR) changes their configuration, dynamics, magnetic field and plasma characteristics and can make space weather forecasting difficult. During the period of March 20–25, 2011, the Solar Terrestrial Relation Observatory (<italic>STEREO</italic> B) encountered a compound stream containing several interacting structures. Our analysis suggests that the stream consists of two ICMEs followed by an embedded ICME/CIR. The sudden appearance of the third ICME within the fast wind side of the CIR causes the proton temperature(<inline-formula><alternatives><tex-math></tex-math></alternatives></inline-formula></p> ... Show More
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