Preferred Language
Articles
/
jpgiafs-270
Using Regression Analysis as Analytical Procedure to Facilitate the Decision-Making Process in The Tax Audit: An Applied Research in the General Commission of Taxes
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon May 27 2019
Journal Name
Al-academy
Advertising Image Semiotics in the Printed Poster: عبد الحسين عبد الواحد عبد الرزاق
...Show More Authors

The present research aims at revealing the advertising image semiotics in the American printed poster by following the image's significance and its transformations through the poster design trends and indicating its nature whether it is an explicit or implicit image. The limits of the research were the American printed poster during 2016-2018 period. The theoretical side was determined by two sections, the first: (the advertising image semiotics) and the second (design trends in the printed poster). The research procedures were represented by the research method adopted in the analysis of the sample models identified in four models taken from the research community which contains (24) models. The selection was made according to the trend

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Aug 15 2018
Journal Name
Al-khwarizmi Engineering Journal
Study the Dissociation Enthalpies for R134a Clathrate Hydrate in Binary and Ternary Systems
...Show More Authors

In the present work the clathrate hydrate dissociation enthalpies of refrigerant R134a+ water system, and R134a + water + salt system were determined. The heat of dissociation of three types of aqueous salts solutions of NaCl, KBr and NaF at three concentrations (0.09, 0.17and 0.26) mol·kg−1 for each salt type, were enthalpy measured. The Clapeyron equation was used tocalculate heat of dissociation of experimental data for binary and ternary system.In order to find the effect of compressibility factor on heat dissociation enthalpy, the study was conducted by using equation of state proposed by Peng and Robinson Stryjek-Vera (PRSV). The obtained results of dissociation enthalpy for binary system were (143.8) kJ.mol-1

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Apr 01 2012
Journal Name
American Journal Of Applied Sciences
A New Strategy for Signaling Overhead Reduction in the Proxy Mobile IPv6 Protocol
...Show More Authors

View Publication
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Engineering
Recycled Concrete Aggregated for the use in Roller Compacted Concrete: A Literature Review
...Show More Authors

The using of recycled aggregates from construction and demolition waste (CDW) can preserve natural aggregate resources, reduce the demand for landfill, and contribute to a sustainable built environment. Concrete demolition waste has been proven to be an excellent source of aggregates for new concrete production. At a technical, economic, and environmental level, roller compacted concrete (RCC) applications benefit various civil construction projects. Roller Compacted Concrete (RCC) is a homogenous mixture that is best described as a zero-slump concrete placed with compacting equipment, uses in storage areas, dams, and most often as a basis for rigid pavements. The mix must be sufficiently dry to support

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Engineering
Wormholes Models for the Optimum Matrix Acidizing in Mi4 Unit-Ahdeb Oil Field
...Show More Authors

Innovative laboratory research and fluid breakthroughs have improved carbonate matrix stimulation technology in the recent decade. Since oil and gas wells are stimulated often to increase output and maximum recovery, this has resulted in matrix acidizing is a less costly alternative to hydraulic fracturing; therefore, it is widely employed because of its low cost and the fact that it may restore damaged wells to their previous productivity and give extra production capacity. Limestone acidizing in the Mishrif reservoir has never been investigated; hence research revealed fresh insights into this process. Many reports have stated that the Ahdeb oil field's Mishrif reservoir has been unable to be stimulated due to high injection pressures, wh

... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Tue Oct 27 2020
Journal Name
Proceedings Of The 2020 2nd International Conference On Sustainable Manufacturing, Materials And Technologies
The complex dynamic in three species food webmodel involving stage structure and cannibalism
...Show More Authors

A three species food web model involving a stage structure and cannibalism in the top predator species is proposed and studied. It is assumed that the prey species growth logistically in the absence of predator and the predation process occurred according to theLotka-Volterra functional response. The existence, uniqueness and bounded-ness of the solution of the model are investigated. The local and global stability conditions of all possible equilibrium points are established.The persistence conditions of the model are also determined. The local bifurcation near each of the equilibrium points is analyzed. The global dynamics of the model is investigated numerically and compared with the obtained analytical results. It is observed that the p

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (3)
Scopus Crossref
Publication Date
Fri Nov 01 2024
Journal Name
Egyptian Journal Of Aquatic Biology And Fisheries
Heavy Metals Levels in the Al-Shamiyah River: A Lotic Ecosystem Case Study
...Show More Authors

Monitoring lotic ecosystems is vital for addressing sustainability issues. The Al-Shamiyah River is the primary source of water for various daily activities in the Al-Shamiyah district. This study assessed the pollution levels of the river by measuring the concentration and distribution of heavy metals—specifically chromium, cadmium, manganese, copper, zinc, and lead—in both the river's water and sediments. The concentrations of heavy metals in the water ranged from 0.05 to 1.44µg/ L for copper (Cu), 1.57 to 7.25µg/ L for manganese (Mn), 0 to 1.7µg/ L for cadmium (Cd), 0.02 to 1.33µg/ L for lead (Pb), 0.08 to 2.74µg/ L for zinc (Zn), and 0.44 to 1.84µg/ L for chromium (Cr). In the particulate phase, the concentrations ranged from

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
the relationship btwen serum sialic and humoral immune response in patients with sthma
...Show More Authors

forty-six patients with asthma were tested for the scrum levels of total sialic and diffrental the results reveled a significant increased in the scra of asthmatic patients

View Publication Preview PDF
Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Some Robust methods for Estimates the power Spectrum in ARMA Models Simulation Study
...Show More Authors

Abstract:

Robust statistics Known as, resistance to errors caused by deviation from the stability hypotheses of the statistical operations (Reasonable, Approximately Met, Asymptotically Unbiased, Reasonably Small Bias, Efficient ) in the data selected in a wide range of probability distributions whether they follow a normal distribution or a mixture of other distributions deviations different standard .

power spectrum function lead to, President role in the analysis of Stationary random processes, form stable random variables organized according to time, may be discrete random variables or continuous. It can be described by measuring its total capacity as function in frequency.

<

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Investigate IPD Factors' Effect on Value Engineering for the Communication Sector in Iraq
...Show More Authors

Integrated project delivery is collaboratively applying the skills and knowledge of all participants to optimize the project's results, increase owner value, decrease waste, and maximize efficiency during the design, fabrication, and construction processes. This study aims to determine IPD criteria positively impacting value engineering. To do this, the study has considered 9 main criteria according to PMP classification that already covers all project phases and 183 sub-criteria obtained from theoretical study and expert interviews (fieldwork). In this study, the SPSS (V26) program was used to analyze the main criteria and sub-criteria priorities from top to bottom according to their values of the Relative Importance In

... Show More
View Publication Preview PDF
Crossref (1)
Crossref