The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

This study was conducted in Diyala province for renal failure patients during the periods August 2015 - April 2016. Hundred renal failure patients were enrolled in the study after diagnosis by the consultant physician at Ibn-Sina Center for Dialysis in Baquba Teaching Hospital according to criteria adopted by the World Health Organization for diagnosis of renal failure disease. The number of males in patient’s sample was 61 (61%) and females was 39 (39%) with an age range of 10 – 88 year (44.7 ± 22.1 year). In addition, the study included 50 apparently healthy individuals and considered as a group control, in which the number of males and females was similar (25 individual), with an age range of 18 – 88 year (51.7 ± 17.3 year). The

In this work, a functional nanocomposite consisting of multi walled carbon nanotubes combined with nanoparticles of silver and Pomegranate peel extract (MWCNTs- SNPs -NPGPE) was successfully synthesized using ultra sonic technique. The nanocomposite has been characterized using Transmission electron microscope (TEM), XRD, Energy dispersive X-ray spectroscopy (EDS) UV-Vis and FTIR. The obtained results reveal that the MWCNTs-SNPs-NPGPE nanocomposite exhibits form of nanotubes with rough surfaces and containing black spots, which are the silver nanoparticles. The dimensions of this tube are 161 nm in length and 60 nm in width with nanoparticles of silver not exceeding 20 nm. The XRD pattern of the prepared MWCNTs-SNPs-NPGPE nanocomposite s

In this study, a different design of passive air Solar Chimney(SC)was tested by installing it in the south wall of insulated test room in Baghdad city. The SC was designed from vertical and inclined parts connected serially together, the vertical SC (first part) has a single pass and Thermal Energy Storage Box Collector (TESB (refined paraffin wax as Phase Change Material(PCM)-Copper Foam Matrix(CFM))), while the inclined SC was designed in single pass, double passes and double pass with TESB (semi refined paraffin wax with copper foam matrix) with selective working angle ((30^o, 45^o and 60^o). A computational model was employed and solved by Finite Volume Method (FVM) to simulate the air i

The dose rate for bremsstrahlung radiation from beta particles with energy (1.710) MeV and (2.28) MeV which comes from (32P and 90Y) beta source respectively have been calculated through six materials (polyethylene, wood, aluminum, iron, tungsten and lead) for first shielding material with thickness (x=1) mm which are putting between beta sources and second shield (polyethylene, aluminum and lead) with thickness (1, 2 &4) mm have been calculated. The distance between beta source and second shield is constant (D=1) cm. This dose rate was found by program called Rad Pro Calculator (version 3.26). The results of dose rate of beta particles were plotted as a function to the atomic number (Z) for first shield materials for each

The dose rate for bremsstrahlung radiation from beta particles with energy (1.710) MeV and (2.28) MeV which comes from (32P and 90Y) beta source respectively have been calculated through six materials (polyethylene, wood, aluminum, iron, tungsten and lead) for first shielding material with thickness (x=1) mm which are putting between beta sources and second shield (polyethylene, aluminum and lead) with thickness (1, 2 &4) mm have been calculated. The distance between beta source and second shield is constant (D=1) cm. This dose rate was found by program called Rad Pro Calculator (version 3.26). The results of dose rate of beta particles were plotted as a function to the atomic number (Z) for first shield materials for each

This paper introduces a complete design and simulation of a controller for the double fed induction generator (DFIG) turbine. The work also included the solar updraft tower (SUT) design to supply Al-Mahmoudia hospital in Baghdad/Iraq. The design includes the daily average load estimation, annual solar irradiance and, temperature monitoring, and logging.

According to the data obtained from the Ministry of Science and Technology, Baghdad has low wind speed. Therefore, the (SUT) has been designed to generate electrical power depending on the difference between the external and internal air temperature. The temperature difference will generate a suitable airspeed to drive the wind turbine, connected to the proposed (DFIG) generators