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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
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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.

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Publication Date
Thu Sep 01 2022
Journal Name
Engineering Structures
Mesoscale analysis of Fiber-Reinforced concrete beams
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Publication Date
Sun Oct 14 2018
Journal Name
Industrial Lubrication And Tribology
Thermal stress analysis of dry friction clutches
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Purpose

The purpose of this paper is to present an approach to compute accurately the distributions of the frictional heat generated, contact pressure and thermal stresses at any instant during the sliding period (heating phase) of the single-disc friction clutch system works in the dry condition and the complex interaction among them.

Design/methodology/approach

Numerical work was achieved using the developed elastic and thermal finite element models (axisymmetric models) to simulate the engagement of the single-disc friction clutch system.

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Publication Date
Wed May 31 2017
Journal Name
Journal Of Engineering
Stress Analysis of Spiral Bevel Gear Drives
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This paper presents numerical and experimental stress analyses to evaluate the contact and bending stresses on the teeth of spiral bevel gear drive. Finite Element Method has been adopted as a numerical technique which accomplished basically by using ANSYS software package. The experimental stress analysis has been achieved by using a gear tooth model made of Castolite material which has photoelastic properties. The main goal of this research is detecting the maximum tooth stresses to avoid the severe areas that caused tooth failure and to increase the working life for this type of gear drives.

 

 

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Publication Date
Wed Sep 18 2013
Journal Name
Advanced Materials Research
Artistic Influences Analysis of Iraqi National Costumes
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There were signs of the first civilization known to humanity for more than 6000 years BC in the north of Iraq have disappeared this civilization to appear after 500 years in southern Iraq, the Sumerian civilization, which was considered as the opinion of scientists or civilizations, exceeds the impact to Asia and the countries that had been in contact (Sumerians) and see them today in other towns and villages. In subsequent periods of time appeared distinct personalities to their nature, religious, social, special clothing with clothes seem especially long. And usually dress is made from raw wool material making them in the Sumerian era. Put the garment on the body and leaves the top of the right shoulder with the survival of an ope

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Publication Date
Sun Sep 01 2019
Journal Name
Al Adab
Cognitive Stylistic Analysis of Daily Yahoo Storie
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Cognitive stylistics is one discipline of applied linguistics that relies on the reader’s interpretation and inference of the meaning of the text depending on his background knowledge. It studies how the reader understands the text and mapping it with his real experiences (Jeffries and McIntyre,2010). The present study is a cognitive stylistic analysis of digital stories. Digital stories are short narratives made by a combination of different sorts of digital media such as pictures, audios and videos. These digital media are employed to tell stories about oneself, famous people, and important events. The analyzed stories are selected from “Daily Yahoo Stories” and are analyzed according to Lakoff (1993) approach, The analysis investig

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Publication Date
Tue Jan 12 2016
Journal Name
Spectral Physics Communications
Photobleaching Analysis of Binary Lasing Compound Systems
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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Engineering
Buckling Analysis of Edge Cracked Sandwich Plate
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This work presents mainly the buckling load of sandwich plates with or without crack for different cases. The buckling loads are analyzed experimentally and numerically by using ANSYS 15. The experimental investigation was to fabricate the cracked sandwich plate from stainless steel and PVC to find mechanical properties of stainless steel and PVC such as young modulus. The buckling load for different aspect ratio, crack length, cracked location and plate without crack found. The experimental results were compared with that found from ANSYS program. Present of crack is decreased the buckling load and that depends on crack size, crack location and aspect ratio.

 

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Publication Date
Thu Sep 08 2022
Journal Name
Al-khwarizmi Engineering Journal
Design and Analysis of a Spraying Robot
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An indoor spraying robot is built in this research to solve numerous challenges associated with manual spraying. The mechanical, hardware and essential technologies used are all detailed and designed. The proposed spraying robot's conceptual design is split into two parts: hardware and software. The mechanical design, manufacturing, electrical, and electronics systems are described in the hardware part, while the control of the robot is described in the software section. This robot's kinematic and dynamic models were developed using three links that move in the x, y, and z directions. The robot was then designed using SolidWorks software to compute each connection's deflection and maximum stresses. The characteristics of the stepper moto

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Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
تحليل حسابات الاعتمادات المستندية دراسة نظرية – تطبيقية في مصرف الرشيد – بغداد للفترة من 2004 – 2006 المالية
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تلعب الاعتمادات المستندية دوراً كبيراً وخطيراً في التجارة الدولية باعتبارها إحدى أوسع أدوات الدفع انتشاراً في العالم سواءاً كان ذلك بالنسبة للمستورد أم للمصدر وتغطيتها للمخاطر المحتملة لكلا الطرفين، فهي تؤمن للمصدر استلام قيمة البضاعة بالكامل عند تنفيذها لشروط العقد، ويسمح للمستورد بعدم الدفع إلا بعد إتمام شحن البضاعة وتقديم المستندات المطلوبة واستلامها.

وتقوم المصارف التجارية المحل

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Explanation of the book Al-I'tikaaf  From the Al-Dura system            Luminous - of the Sarsi Hanbali brand
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Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad, and upon his whole family and companions, but after: God Almighty has instituted types of acts of worship and classes of obedience that, if performed by the servant, would link him with his Creator and connect with his Lord. And for the sake of these worship, and the greatest of them: the worship of i'tikaaf, for souls need rest and recuperation from the struggle of life and its concerns, concerns and anguish, and people differ in their attitudes and interests in the means of recreation, and many people consider the outing and travel the best way in which they breathe from their toil and toil, and reclaim their strength and the advised adult He fin

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