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.
Background: This study was performed to compare the marginal fit changes and facture resistance of metal ceramic crowns constructed from Ceramill Sintron metal coping veneered with three different porcelain veneering materials (Vita Master Koromikos VMK, Willi Geller Creation CC and GC initial MC), also to evaluate the influence of thermocycling on load at fracture. Materials and Methods: Master brass die was scanned ,then metal coping was designed and milled from Ceramill Sintron blank to get 60 metal copings, then divided randomly into three groups(20 sample), then veneered with porcelain: VITA, Creation or GC. The marginal gaps were measured before and after porcelain veneering then marginal fit changes was calculated. Fracture resist
... Show MoreThe complexes of para-chloranil as electron acceptor and the anions of amide, azide and cyanide as electron donors in aqueous ethanol as a solvent, were studied spectrophotometrically . The reactions lead to the formation of charge transfer complexes. The CT complexes were stable in excess acceptor concentration, while they were underwent another transformations in excess donors concentrations. Stoichiometries were determined, the molecular ratio was determined by continuous variation method (Job method) and is was 1:1 (donor: acceptor). The maximum wavelength (λ max.), the energy (hυCT), ionization potential (Ip) and activation energy (w ) of excited state f
... Show MoreAcetophenone sulfamethoxazole and 3-Nitrobenzophenone sulfamethoxazole were prepared from the reaction of sulfamethoxazole with two ketones. The prepared ligands were identified by (C.H.N) analysis and UV-VIS, FT-IR spectroscopic techniques. Metal complexes of the two ligands were prepared in an aqueous alcohol with Zn (II), Mn (II) and Cu (II) ions with a molar ratio1:1. The proposed general formula for the resulting complexes was [ML.CL2.H2O]H2O .The complexes were characterized by (C.H.N) technique , spectroscopic methods ,conductivity, atomic absorption ,magnetic susceptibility measurements and melting point. According to the results obtained, the suggested geometry is to be octahedral for all the complexes.
2-Amino-5-aryl- 1,3-thiazole-4-carboxylic acid (A1-A3) were synthesized from the reaction of various aromatic aldehyde with dichloro acetic acid and thiourea. The synthesis of 2-[[(Saminosulfinim-idoyl)(aryl)methyl](benzoyl)amino]-5-aryl-1,3-thiazole-4-carboxylic acid (A22-A30) was perfomed starting from (A1-A3) by two steps using Schiff's base (A4-A12) prepared from the reactant compounds (A1-A3) with different aromatic aldehyde. Finally two types of imide derivatives were obtained from reactant compounds (A1-A3) with malic anhydride (A31-A33) and phthalic anhydride (A34-A36) in the presence of glacial acetic acid. All proposed structures were supported by FT-IR and UV-Visible spectroscopic data.
Linde Type-A (LTA) zeolite was modified by adding lead sulfide into cavities of zeolite. The zeolite and zeolite –pbs were characterized by FTIR, XRD, AFM and SEM. The adsorption of congo red (CR) dye from aqueous solution by zeolite and zeolite – pbs were studied. Different parameters like contact time, temperature and concentration of (CR) dye were investigated. The results show that at contact time of 45, 30 min for maximum adsorption of (CR) dye onto zeolite and zeolite -pbs respectively were observed. The kinetic data was analyzed using pseudo-first-order and pseudo-second-order kinetic models. The adsorption kinetics of (CR) dye were fitted well with the pseudo-second-order k
... Show MoreIn this paper, a differential operator is used to generate a subclass of analytic and univalent functions with positive coefficients. The studied class of the functions includes:
which is defined in the open unit disk satisfying the following condition
This leads to the study of properties such as coefficient bounds, Hadamard product, radius of close –to- convexity, inclusive properties, and (n, τ) –neighborhoods for functions belonging to our class.
In the present study, nanoporous material type MCM-41 was prepared by the sol-gel technique and was used as a carrier for prednisolone (PRD) drug delivery. The structural properties of mesoporous were fully characterized by X-ray diffraction (XRD), N2 adsorption /desorption and Fourier-transform infrared (FTIR). The mass transfer in term of adsorption process (loading) and desorption process (releasing) properties were investigated. The maximum drug loading efficiency was equal to 38% and 47.5% at different concentrations. The PRD released was prudently studied in water media of pH 6.8 simulated body fluid (SBF) in according to "United State Pharmacopeia (USP38)". The results proved that the release of prednisolone from MCM-41
... Show MoreThis paper concerns is the preparation and characterization of a bidentate ligand [4-(5,5dimethyl-3-oxocyclohex-1-enylamino)-N-(5-methylisoxazol-3-yl) benzene sulfonamide]. The ligand was prepared from fusing of sulfamethoxazole and dimedone at (140) ºC for half hour. The complex was prepared by refluxing the ligand with a bivalent cobalt ion using ethanol as a solvent. The prepared ligand and complex were identified using Spectroscopic methods. The proposed tetrahedral geometry around the metal ions studied were concluded from these measurements. Both molar ratio and continuous variation method were studied to determine metal to ligand ratio (M:L). The M to L ratio wa
... Show MoreA rapid and sensitive method for analysis of amino acid hydrolysates of nigella sativa L seed has been developed using O-phthaldialehyde(OPA ) as a pre-column derivatizing agent. OPA reagents in the presence of mercaptoethanol react rapidly with primary amino acids ( less than 60 sec.) to form isindole derivatives which easily separated with good selectivity on ODS column. Resolution of amino acid derivatives is carried out with a methanol gradient in 0.01 maqueous sodium acetate. pH 7.1 . The quantitation of amino acid derivatives is reproducible within an average relative deviation of + 1.4% the linearity for most amino acids were more than 0.9993 with detection limit of 0.2 ppm. 15 amino acid were detected in the analysis of
... Show MoreOptical properties of chromium oxide (Cr2O3) thin films which were prepared by pulse laser deposition method, onto glass substrates. Different laser energy (500-900) mJ were used to obtain Cr2O3 thin films with thickness ranging from 177.3 to 372.4 nm were measured using Tolansky method. Then films were annealed at temperature equal to 300 °C. Absorption spectra were used to determine the absorption coefficient of the films, and the effects of the annealing temperature on the absorption coefficient were investigated. The absorption edge shifted to red range of wavelength, and the optical constants of Cr2O3 films increases as the annealing temperature increased to 300 °C. X-ray diffraction (XRD) study reveals that Cr2O3 thin films are a
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