This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the regression analysis works to determine the reasonableness of the numbers in the financial statements for one variable of their variables based on an independent variable that leads to facilitate the decision-making process without the need for a comprehensive examination of these elements and by depending on the historical information for this variable. The regression analysis saves time, effort and cost to determining the validity of a particular variable such as sales without the need for a comprehensive examination which may take considerable time, effort, human and material resources since the cost of time does not takes more than minutes using the statistical programs by computers that make the application of statistical analysis procedures which is very simple and without complexity.
Nowadays, people's expression on the Internet is no longer limited to text, especially with the rise of the short video boom, leading to the emergence of a large number of modal data such as text, pictures, audio, and video. Compared to single mode data ,the multi-modal data always contains massive information. The mining process of multi-modal information can help computers to better understand human emotional characteristics. However, because the multi-modal data show obvious dynamic time series features, it is necessary to solve the dynamic correlation problem within a single mode and between different modes in the same application scene during the fusion process. To solve this problem, in this paper, a feature extraction framework of
... Show MoreBackground: Temporomandibular joint disorders refer to a group of heterogeneous pain and dysfunction conditions involving the masticatory system, reducing life quality of the sufferers. Arthrocentesis is simple and less invasive surgical procedure for the treatment of internal derangement than arthroscopy and better than other conservative procedures such as drugs, occlusal appliances and physiotherapy. The aim of the study was to evaluate the effect of arthrocentesis with injection of hyaluronic acid in the treatment of internal derangement of temporomandibular joint for the restoration of its function, reducing pain and preventing further deterioration of the temporomandibular joint dysfunction. Materials and methods: This study was perfo
... Show MoreThe development of a reversed phase high performance liquid chromatography fluorescence method for the determination of the mycotoxins fumonisin B1 and fumonisin B2 by using silica-based monolithic column is described. The samples were first extracted using acetonitrile:water (50:50, v/v) and purified by using a C18 solid phase extraction-based clean-up column. Then, pre-column derivatization for the analyte using ortho-phthaldialdehyde in the presence of 2-mercaptoethanol was carried out. The developed method involved optimization of mobile phase composition using methanol and phosphate buffer, injection volume, temperature and flow rate. The liquid chromatographic separation was performed using a reversed phase Chromolith® RP-18e column
... Show MoreRutting in asphalt mixtures is a very common type of distress. It occurs due to the heavy load applied and slow movement of traffic. Rutting needs to be predicted to avoid major deformation to the pavement. A simple linear viscous method is used in this paper to predict the rutting in asphalt mixtures by using a multi-layer linear computer programme (BISAR). The material properties were derived from the Repeated Load Axial Test (RLAT) and represented by a strain-dependent axial viscosity. The axial viscosity was used in an incremental multi-layer linear viscous analysis to calculate the deformation rate during each increment, and therefore the overall development of rutting. The method has been applied for six mixtures and at different tem
... Show MoreInternet paths sharing the same congested link can be identified using several shared congestion detection techniques. The new detection technique which is proposed in this paper depends on the previous novel technique (delay correlation with wavelet denoising (DCW) with new denoising method called Discrete Multiwavelet Transform (DMWT) as signal denoising to separate between queuing delay caused by network congestion and delay caused by various other delay variations. The new detection technique provides faster convergence (3 to 5 seconds less than previous novel technique) while using fewer probe packets approximately half numbers than the previous novel technique, so it will reduce the overload on the network caused by probe packets.
... Show MoreIn this research, we studied the effect of concentration carriers on the efficiency of the N749-TiO2 heterogeneous solar cell based on quantum electron transfer theory using a donor-acceptor scenario. The photoelectric properties of the N749-TiO2 interfaces in dye sensitized solar cells DSSCs are calculated using the J-V curves. For the 〖(CH_3)〗_3 COH solvent, the N749-TiO2 heterogeneous solar cell shows that the concentration carrier together with the strength coupling are the main factors affecting the current density, fill factor and efficiency. The current density and current increase as the concentration increases and the strength coupling increases as the N749-TiO2 heterogeneous in solar cell. However, the efficiency is more sens
... Show MoreObjective: To identified the relationship between general and spinal Anesthesia upon breastfeeding and (demographic &reproductive) : Comparative Study. Methodology: The present study employs a descriptive comparative design held at the labor and delivery room , operational room for cesarean section and maternity word in maternity department at Al Emamain Al Kadhamain Medical City in Baghdad city. Data collection was initiated on 2nd January to end of March /2014. Purposive sample consisted of (150) mother and her neonate, The study sample divided into three groups:(50) under general anesthesia , (50) under