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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 May 15 2023
Journal Name
Iraqi Journal Of Science
Prevalence of IgM and IgA Antibodies for the Respiratory Syncytial Virus in Infants and Young Children in Baghdad
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Respiratory Syncytial Virus is the most common cause of acute viral bronchiolitis and pneumonia in infants and young children. This study is designed to examine the presence of anti-RSV IgM and IgA antibodies in infants and young children aged between 2 months up to 5 years old. ELISA was used to examine the levels of IgM and IgA antibodies in the serum samples from 90 individuals (60 are with respiratory symptoms and 30 healthy as controls). The results were analysed by systematically dividing those individuals into two groups according to their age and clinical status. The age groups included infant between 2 months and 1 year of age and young children between 2-5 years whereas the clinical grouping includes the severity of infection o

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Publication Date
Mon Jun 10 2024
Journal Name
Humanities And Social Sciences Communications
The mediating role of accounting information systems in small and medium enterprise strategies and organizational performance in Iraq
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Abstract<p>This paper examined accounting information systems (AIS) as a mediator between small and medium-sized enterprises (SMEs) strategies, including (finance source, administrative innovation, organizational culture, developing capabilities levels of SMEs, information source, development of business managers, and technological innovation) and organizational performance. In this quantitative study, 450 self-administered questionnaires were distributed to the managers and owners of SMEs using purposive sampling. Data were analyzed using the structural equation modeling (SEM) method via SmartPLS3 Software. The study offers empirical findings on the importance of AIS as a mediator, considers various factors, a</p> ... Show More
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Publication Date
Thu May 28 2020
Journal Name
Iraqi Journal Of Science
Theoretical Investigation on Reaction Pathway, Biological Activity, Toxicity and NLO Properties of Diclofenac Drug and Its Ionic Carriers
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The present study included the use of the approximate semi-experimental method, the time-independent density function theory (unrestricted), the time-dependent density function theory, and Hartree-Fock method to calculate the reaction pathway of the anti-inflammatory drug diclofenac with its common ionic carriers (sodium and potassium). The basis sets used were STO-3G, 3-21G, 6-31G, and 6-311G. The drug was studied with two new proposed carrier ions (lithium and calcium) which were compared with common carriers. The calculations included the optimized geometrical structure and some physical properties such as standard heat of formation, dipole moment, total energies, and analytical spectra of IR, UV-VIS and 1H NMR. The biologi

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Publication Date
Thu Dec 30 2021
Journal Name
Al-kindy College Medical Journal
Impact of different sources of noise exposure on hearing impairment: A cross- sectional study
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Background: Mental health is integrated into PHC as a strategy of WHO to fill the gap in mental health treatment. Part of this strategy needs a level of task shifting so that mental health care is provided by different level of PHC workers and not only specialists such as psychiatrists and psychologists.

Objectives: To assess the knowledge and attitudes of family doctors regarding the provision of psychological health in PHCC and if there is an association between the certificates of these family doctors and their Knowledge and attitudes to psychological health.

Subjects and Methods:  A cross-sectional descriptive study with analytic elements was conducted in 8 famil

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The correlation between HLA class II and β-thalassemia major in Al-Karama teaching hospital
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Background: Thalassemia is a form of inherited autosomal recessive blood disorder characterized by abnormal formation of hemoglobin.
Objective: Determine frequencies & association of HLA class II alleles (DRB1& DQB1) in Iraqi β-thalassemia major patients.
Patients: seventy unrelated randomly selected β-thalassemia major patients, and one hundred unrelated randomly selected healthy individuals, composed the control group.
Methods: low resolution PCR-SSO (Sequence Specific Oligonucleotide) technique was used for HLA typing.
Results: HLA DQB1*5 give significance importance as an etiological risk factor for β-thalassemia major; HLA DQB1*3 give significance importance as a preventive risk factor for β-thalassemia major

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Evaluation of the Genetic Toxicity of Aqueous and Alcoholic Extracts of Seeds of Peganum harmala L. on Onion root (Allium cepa L.)
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The genetic toxicity of aqueous and alcoholic extracts of seeds of Peganum harmala L. was evaluated on the onion roots ,using  concentrations 10,25,50,100 and 200 % w/v of extracts and periods of exposure 24,48 and 74 hours. The results indicated that the Peganum harmala significantly decreased root growth rate of onion root at all concentrations and treatment periods in comparison to the control ,  the growth of the root decreased when increasing the extract concentration.The EC50value  of aqueous extracts was 50% and for alcohol extract was 25% ,thus the alcohol extract was most effective in the growth rate of the roots from the aqueous extract. The results also indicated that the mitotic index of Allium cepa was signifi

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Improve The Fully Convolutional Network Accuracy by Levelset and The Deep Prior Method
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     Deep learning techniques allow us to achieve image segmentation with excellent accuracy and speed. However, challenges in several image classification areas, including medical imaging and materials science, are usually complicated as these complex models may have difficulty learning significant image features that would allow extension to newer datasets. In this study, an enhancing technique for object detection is proposed based on deep conventional neural networks by combining levelset and standard shape mask. First, a standard shape mask is created through the "probability" shape using the global transformation technique, then the image, the mask, and the probability map are used as the levelset input to apply the image segme

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Linguistic and extralinguistic problems of the translation of polysemic terms in the legal language from Spanish to Arabic: Problemas lingüísticos y extralingüísticos de la traducción de los términos polisémicos en el lenguaje jurídico del español al árabe
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       Legislative language is characterized by its complexity, specifically in the process of translating statutory terms from two quite different languages, and from totally two different legal systems as from Spanish into Arabic. The present study stresses the process of translating legislative terms used in Spanish wills into Arabic through high lightening the polysemy of such mentioned terms and explaining their use in other legislative grounds.  Additionally, the present study elucidates, analyzes, underlines the difficulty and looks for the most appropriate procedures and techniques of translating some of the prominent inheritance expressions taking in account the legislative dif

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Publication Date
Wed Mar 27 2013
Journal Name
Engineering And Technology Journal
Total and Matric Suction in Unsaturated Soil with the Existence of Different Salts Content
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Publication Date
Mon Sep 01 2003
Journal Name
Iraqi Journal Of Tropical Disease Researches
The isolation and identification of some pathogenic bacteria from clinical cutaneous infection in human
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