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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
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Sy nthesis of Some New Schifrs-Bases Derived From 2-(4-m ethoxy phenyl)-5- (4-amino phenyl)-1,3,4-0xadiazole
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A new compound  2-(4-methoxyphcnyl)-5-(4-aminophenyl)-1,3,4-

oxadiazole (VI) was prepared by intramol ecular condensation reaction followed  by elimination  of some simple  moieties such  as IhO  and HCI by using  POCI3 with acid hydrazide. A series of new Shiffs­

bases 2-(4-methoxyphenyl)-5-[4(4:alkoxybenzoyloxy) benzylidene amino phenyl] I,3,4-oxadia:t.ole (VII].was synthesized from treatment

of oxadiazole derivative [VI] with an appropriate  aromatic aldehyde

(IU). Struct\lfe of the resulting products have been ascertaim:d by their melting pointS, elemental analysis ( some of them) and spectral data.

 

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Using Ultrasonic Technique to Measure Some Petrophysical Properties of Yamama Formation at Ratawi-7 Oil Well Core Samples, Southern Iraq
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Twenty nine core samples were taken from Ratawi 7 Oil well according to the presence of oil in formation and availability of core samples. This well is located in the province of Basra/southern Iraq. The samples were collected from Yamama Formation. The core samples are taken from the well at different depths, ranging between (3663m-3676m). The range of Vp for these core samples is (668-4017 m/sec) and its average is (1779 m/sec), While the range of Vs is (291-1854 m/sec) and its average is (796 m/sec). In the current study the ultrasonic method is conducted to measure Vp, Vs as well as some petrophysical properties for core samples and some elastic moduli such as (Young's modulus, Bulk modulus, Shear modulus, Poisson's ratio and Lame's

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Publication Date
Tue Jun 16 2020
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Soft tissue sarcomas: Evaluation by immunohistochemistry
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Soft tissue sarcomas represent a histologically heterogenous group of malignant tumors arising from the soft tissue compartments, i.e smooth muscles, skeletal muscles, adipose tissue, blood vessels, connective tissue mesenchyme, neural tissue and other tumors of uncertain histogenesis(1). Soft tissue sarcomas are relatively rare tumors, represent less than 1% of adult malignancies based on data report from American Cancer Society (2). The crude incidence rate in Iraq for soft tissue sarcomas was 219/ 100,000 population during 2014 with male: female ratio of 1.3:1, and highest peak age between 30-34 years (3). The histological subtype and microscopic criteria are two parameters that influence the tumor grade which is the best predictor fo

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Printmaking Techniques to Enable People with Visual Impairment to Taste Print Artworks
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The study aims to integrate the visually impaired people into the art connoisseur community through producing special print artworks to enable the visually impaired people to use their other senses to feel artworks by using artistic printing techniques through adding some prominent materials to the printing colors or making an impact that visually impaired people can perceive using their other senses. This study also aims to set up art exhibitions that display tangible works that can enable visually impaired people to feel artwork and understand its elements to enable them to feel it through other senses.
The study follows the experimental method, through using artistic printing techniques, which allow printing with prominent textur

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Publication Date
Mon Jul 11 2022
Journal Name
Aip Conference Proceedings
Gas lift optimization: A review
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Optimization of gas lift plays a substantial role in production and maximizing the net present value of the investment of oil field projects. However, the application of the optimization techniques in gas lift project is so complex because many decision variables, objective functions and constraints are involved in the gas lift optimization problem. In addition, many computational ways; traditional and modern, have been employed to optimize gas lift processes. This research aims to present the developing of the optimization techniques applied in the gas lift. Accordingly, the research classifies the applied optimization techniques, and it presents the limitations and the range of applications of each one to get an acceptable level of accura

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Publication Date
Tue Oct 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Fuzzy Semimaximal Submodules
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     Let R be a commutative ring with unity and an R-submodule N is called semimaximal if and only if

 the sufficient conditions of F-submodules to be semimaximal .Also the concepts of (simple , semisimple) F- submodules and quotient F- modules are  introduced and given some  properties .

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Publication Date
Thu Sep 01 2016
Journal Name
Chem Istry & Chem Ical Technology
SYN TH ESIS, CH ARACTERIZATION AN D AN TIM ICROBIAL ACTIVITY OF N EW N UCLEOSIDE AN ALOGUES FROM BEN ZOTRIAZOLE
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Novel derivatives of 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole and 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole carrying Schiff bases moiety were synthesised and fully characterised. The protection of D- fructose using benzoyl chloride was synthesized, followed by nucleophilic addition/elimination between benzotria- zole and chloroacetyl chloride to give 1-(1- chloroacetyl)- 1H-benzotriazole. The next step was condensation reaction of protected fructose and 1-(1-chloroacetyl)-1H- benzotriazole producing a new nucleoside analogue. The novel nucleoside analogues underwent a second conden- sation reaction with different aromatic and aliphatic amines to provide new Schiff b

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Publication Date
Wed Jan 19 2022
Journal Name
Iraqi Journal Of Science
Synergistic effect of biosynthesized silver nanoparticles with antibiotics against multi-drug resistance bacteria isolated from children with diarrhoea under five years
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Isolation and identification of bacterial isolates were carried out according to the morphology and biochemical characteristics on one hundred and twenty stool specimens collected from children under five years old via using biochemical tests and Api 20E compact system for further confirmation. Bacterial isolates were distributed as (34.48, 20.68, 5.17,0.86) % for Escherichia coli, Salmonella typhi ,Enterobacter aerogenos, Citrobacter freundii and Hafnia alvei respectively and 9.48 % for each Proteus mirabilis, Pseudomonas aeruginosa and Klebsiella Pneumonia. As well as, 2.58% for both Shigella sonnei and Serratia marcescens. Antibiotic susceptibility test for 116 bacterial isolates was performed towards 20 antibiotics types using disk d

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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
A Single Layer of Chromium Oxide Nanoparticles Films Coated with Carbon by Applying Exploding Wire Technique for Efficient Solar Selective Absorber
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    The efficiency of solar energy absorption in solar heaters is increased by the use of selective absorption coating that possesses high absorption of solar radiation in the UV-visible spectrum as well as low emission at the operating temperature in the infrared region. In this work, novel selective coatings were synthesized by improving the selectivity of chromium oxide (Cr2O3) nanoparticles by doping with carbon nanoparticles using the exploding wire technique for carbon rods by high current in suspended Cr2O3 particles. The structural properties and surface topography were studied by XRD and FE-SEM, which illustrate the carbon-coated Cr2O3 nanoparticles. The prepar

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Chemical-Free Greywater Treatment Using Aeration, Sedimentation, Followed by Granular Activated Carbon Filter (GAC) -A Case Study of Baghdad city household
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Greywater is a possible water source that can be improved for meeting the quality required for irrigation. Treatment of greywater can range from uncomplicated coarse filtration to advanced biological treatment. This article presents a simple design of a small scale greywater treatment plant, which is a series of physical and natural processes including screening, aeration, sedimentation, and filtration using granular activated carbon filter and differentiates its performance with sand filter. The performance of these units with the dual filter media of (activated carbon with sand) in treatment of greywater from Iraqi house in Baghdad city during 2019 and that collected from several points including washbasins, kitchen si

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