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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
Mon Jan 01 2024
Journal Name
Chemical Methodologies
Study of the biological activity and total antioxidant content of complexes derived from sulfonic acid and 4-hydroxybenzaldehyde
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The new liganed Schiff base named [(E)-3-hydroxy-4-((3,4,5- trimethoxybenzylidene)amino) naphthalene-1- sulfonic acid] was synthesized from 3,4,5-trimethoxybenzyldehyde and 1-amino-2-aphthol-4- sulfonic acid in equal molar ratio. A series of new metal complexes' of the common molecular formulation [M(L)2(H2O)2].H2O are synthesized and characterized by IR, UV–Vis spectra, mass spectra, atomic absorption, elemental analyses, chloride content, magnetic susceptibility and conductivity measurements as well as thermo gravimetric analysis (TGA, DSC). Consistent with results of the magnetic and spectral studies, the advised geometrical structures for all of the prepared complexes have been octahedral formula

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Publication Date
Mon Nov 16 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
The effect of positive and negative flexibility exercises to develop special strength and effectiveness of 400m youth Hurdlers
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The research problem lies in: The use of positive and negative flexibility exercises to develop the special strength of the 400m hurdles player, that some young people face weakness and a problem in performance, which requires the need to prepare special exercises for physical and skill numbers using the types of exercises that have resilient strength, flexibility and have the effect on developing and determining the level of physical and skill performance. To develop 400m hurdles, special strength, explosive power and the characteristic velocity of arms and legs. Research aims: 1. Preparing positive and negative flexibility exercises to develop the special force and the effectiveness of 400m youth barriers. 2. Identify the effect of exerci

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Teaching Problems Faced by Female Teachers of Students with Intellectual Disability in Special Education Programs and the Proposed Solutions for that from their point of view - a qualitative study
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This study aims to identify the teaching problems that teachers of students with intellectual disabilities face, in addition to exploring the solutions suggested by them in order to overcome such problems or challenges. The researchers used a qualitative approach in order to understand the teachers' perceptions about these problems in a more in-depth way. The interview tools (in-depth and semi-structured interviews) were used to collect data from (3) female teachers from special education programs in the Asir region. The results revealed a number of themes including problems related to students, teachers and the teaching methods they use, curricula, school environment, and school administration. Moreover, the results indicated that famil

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
The formation, structure, and electronic properties of Lansoprazol drug and cucurbit [7]urils complex (Theoretical Study)
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The current study deals with host-guest complex formation between cucurbit [7] urils as host and lansoprazole as guesti using PM3 (semi empirical molecules orbital calculations) also DFT calculations. In this complex, the formation of hydrogen bonding may be occurred through portal oxygen atoms(O2) of cucurbit [7] urils and amine groups (NH 2 )of the drug. The energies of HOMO and LUMO orbital’s have been computed for the host guest complex and its components. The result of the stabilization energy explained a complex formation.

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Publication Date
Sat Mar 14 2015
Journal Name
Arabian Journal Of Geosciences
Depositional setting and basin development of the Paleocene—Lower Eocene Sinjar and Khurmala formations, Northern Iraq
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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Improving the Growth and Production of Beets by Fertilizing with Fish Water and Spraying Lentil Extract
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Abstract<p>The experiment was conducted in the fields belonging to the Department of Horticulture, College of Agricultural Engineering Sciences, University of Baghdad, at Al-Jadriya Complex / Station A, for the autumn season of 2022-2023. The aim was to study the effect of water fish irrigation and water lens plant extract foliar application on the growth and productivity of beetroot. The experiment included two factors: the first factor was water fish irrigation with five concentrations (A) Control treatment (irrigation with river water and recommended fertilization), (B) Water fish irrigation at 25% concentration, (C) water Fish irrigation at 50% concentration, (D) Water Fish irrigation at 75%</p> ... Show More
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Publication Date
Fri Apr 23 2021
Journal Name
International Journal Of Environmental Analytical Chemistry
Removal of levofloxacin and ciprofloxacin from aqueous solutions and an economic evaluation using the electrocoagulation process‏
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For this research, the utilisation of electrocoagulation (EC) toremove theciprofloxacin (CIP) and levofloxacin (LVX) from aqueous solutions was examined. The effective removal efficiencies are 93.47% for CIP and 88.00% for LVX, under optimum conditions. The adsorption isotherm models with suitable mechanisms were applied to determine the elimination of CIP and LVX utilizingtheEC method. Thefindingsshowed the adsorption of CIP and LVX on iron hydroxide flocs followed the Sips isotherm, with correlation coefficient values (R2) of 0.939 and 0.937. Threekinetic models were reviewed to determine the accurate CIP and LVX elimination methods using the EC method. The results showed that itfittedfor the second-order model, which indicated that the c

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Synthesis and Study the Structure, electrical and optical properties of Bi2-xCdxSr2Ca2Cu3O10+ δ thin film Superconductors
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Publication Date
Fri Oct 01 2021
Journal Name
Journal Of Engineering
Analytical and Experimental Study of the Piles Cap Normal and Light Weight Aerated Concrete: Literature Review
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The main objective of this study is to understand the work of the pile caps made of lightweight aerated foam concrete and study the many factors affecting the ability and the capacity of the shear. The study was done by analyzing previous practical and theoretical experiences on the reinforced concrete pile caps. The previous practical results indicated that all specimens failed by shear diagonal compression or tension modes except one specimen that failed flexural-shear mode. Based on test specimens' practical results and behavior, some theoretical methods for estimating the ultimate strength of reinforced concrete pile caps have been recommended, some of which evolved into the design documents available on the subject.

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Publication Date
Tue Dec 01 2020
Journal Name
Marine And Petroleum Geology
Chemical and isotope composition of the oilfield brines from Mishrif Formation (southern Iraq): Diagenesis and geothermometry
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