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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
Sun Oct 01 2006
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Alcoholic Liver Disease: Alfa Fetoprotein Alteration, Hematological & Biochemical Characteristics
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Background: Alcohol remains the single most significant cause of liver disease throughout the Western world, responsible for between 40 and 80% of cases of cirrhosis in different countries. Many of the factors underlying the development of alcoholic liver injury remain unknown, and significant questions remain about the value of even very basic therapeutic strategies.
Patients and Methods: In a cross sectional study, 113 alcoholic patients with evidence of liver disease in the absence of other significant etiology attending the Gastoenterorology and Hepatology Teaching Hospital between December 2001 and December 2003 were studied for the hematological and biochemical spectrum of alcoholic liver disease in

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Publication Date
Sun Apr 29 2018
Journal Name
Iraqi Journal Of Science
Solving Flexible Job Shop Scheduling Problem Using Meerkat Clan Algorithm
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Meerkat Clan Algorithm (MCA) that is a swarm intelligence algorithm resulting from watchful observation of the Meerkat (Suricata suricatta) in the Kalahari Desert in southern Africa. Meerkat has some behaviour. Sentry, foraging, and baby-sitter are the behaviour used to build this algorithm through dividing the solution sets into two sets, all the operations are performed on the foraging set. The sentry presents the best solution. The Flexible Job Shop Scheduling Problem (FJSSP) is vital in the two fields of generation administration and combinatorial advancement. In any case, it is very hard to accomplish an ideal answer for this problem with customary streamlining approaches attributable to the high computational unpredictability. Most

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
S-maximal Submodules
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Throughout this paper R represents a commutative ring with identity and all R-modules M are unitary left R-modules. In this work we introduce the notion of S-maximal submodules as a generalization of the class of maximal submodules, where a proper submodule N of an R-module M is called S-maximal, if whenever W is a semi essential submodule of M with N ⊊ W ⊆ M, implies that W = M. Various properties of an S-maximal submodule are considered, and we investigate some relationships between S-maximal submodules and some others related concepts such as almost maximal submodules and semimaximal submodules. Also, we study the behavior of S-maximal submodules in the class of multiplication modules. Farther more we give S-Jacobson radical of rings

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
S-maximal Submodules
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Throughout this paper R represents a commutative ring with identity and all R-modules M are unitary left R-modules. In this work we introduce the notion of S-maximal submodules as a generalization of the class of maximal submodules, where a proper submodule N of an R-module M is called S-maximal, if whenever W is a semi essential submodule of M with N ? W ? M, implies that W = M. Various properties of an S-maximal submodule are considered, and we investigate some relationships between S-maximal submodules and some others related concepts such as almost maximal submodules and semimaximal submodules. Also, we study the behavior of S-maximal submodules in the class of multiplication modules. Farther more we give S-Jacobson radical of ri

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Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Speaking Truth to Power: Core Principles for Advancing International Journalism Education
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A confluence of forces has brought journalism and journalism education to a precipice. The rise of fascism, the advance of digital technology, and the erosion of the economic foundation of news media are disrupting journalism and mass communication (JMC) around the world. Combined with the increasingly globalized nature of journalism and media, these forces are posing extraordinary challenges to and opportunities for journalism and media education. This essay outlines 10 core principles to guide and reinvigorate international JMC education. We offer a concluding principle for JMC education as a foundation for the general education of college students.

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
الازمة المالية العالمية
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كنا ولا نزال نقرأ عن انهيار اسهم بورصة وول ستريت في نيويورك عام 1929 لكننا لم نعايش ذلك الحدث الاقتصادي الكبير، اما الان فإننا نرى ونسمع ونحس بتداعيات هذه الازمة المالية بل الاقتصادية العالمية الحالية.

وهذه الشرارة التي كانت بدأت قبل حوالي 80 عاماً ها هي تعيد نفسها اليوم وتبدأ من نفس المكان- بورصة وول ستريت في نيويورك.

واذا كنا قرأنا عن انهيار نظام برتن- وودز بعد الحرب العالمية الث

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Publication Date
Thu Mar 18 2010
Journal Name
Spe Projects, Facilities & Construction
Correlating Optimum Stage Pressure for Sequential Separator Systems
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Summary<p>A study to find the optimum separators pressures of separation stations has been performed. Stage separation of oil and gas is accomplished with a series of separators operating at sequentially reduced pressures. Liquid is discharged from a higher-pressure separator into the lower-pressure separator. The set of working separator pressures that yields maximum recovery of liquid hydrocarbon from the well fluid is the optimum set of pressures, which is the target of this work.</p><p>A computer model is used to find the optimum separator pressures. The model employs the Peng-Robinson equation of state (Peng and Robinson 1976) for volatile oil. The application of t</p> ... Show More
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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Selecting Optimum Dimensions for a Three-Phase Horizontal Smart Separator for Khor Mor Gas-Condensate Processing Plant
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      The Khor Mor gas-condensate processing plant in Iraq is currently facing operational challenges due to foaming issues in the sweetening tower caused by high-soluble hydrocarbon liquids entering the tower. The root cause of the problem could be liquid carry-over as the separation vessels within the plant fail to remove liquid droplets from the gas phase. This study employs Aspen HYSYS v.11 software to investigate the performance of the industrial three-phase horizontal separator, Bravo #2, located upstream of the Khor Mor sweetening tower, under both current and future operational conditions. The simulation results, regarding the size distribution of liquid droplets in the gas product and the efficiency gas/liquid separation, r

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Anal Fissure: Is it becoming a medical disorder? Review Article
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An anal fissure which does not heal with conservative measures as sits baths and laxatives is a chronic anal fissure. Physiologically, it is the high resting tone of the internal anal sphincter that chiefly interferes with the healing process of these fissures. Until now, the gold standard treatment modality is surgery, either digital anal dilatation or lateral sphincterotomy. However, concerns have been raised about the incidence of faecal incontinence after surgery. Therefore, pharmacological means to treat chronic anal fissures have been explored. A Medline and pub med database search from 1986-2012 was conducted to perform a literature search for articles relating to the non-surgical treatment of chronic anal fissure. Pharmacological

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Anal Fissure: Is it becoming a medical disorder?
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An anal fissure which does not heal with conservative measures as sits baths and laxatives is a chronic anal fissure. Physiologically, it is the high resting tone of the internal anal sphincter that chiefly interferes with the healing process of these fissures. Until now, the gold standard treatment modality is surgery, either digital anal dilatation or lateral sphincterotomy. However, concerns have been raised about the incidence of faecal incontinence after surgery. Therefore, pharmacological means to treat chronic anal fissures have been explored.A Medline and pub med database search from 1986-2012 was conducted to perform a literature search for articles relating to the non-surgical treatment of chronic anal fissure.Pharmacological s

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