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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
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Assessment of Delayed/Slow-Release Diclofenac Sodium Edible Organogel Utilizing Low Molecular Weight Organogelators
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Organogel as a system was to estimate its capacity to delay and slow the drug release in the duodenum. The gelators, 12HSA (12-hydroxystearic acid), span 60. span 40 were used; the castor oil (CO) and anise oil (AO) also represented the liquid phase. To achieve the goal of this work was by using diclofenac sodium (DS). Organogels specifications were by estimating thermal attitude using tabletop rheology and differential scanning calorimetry (DSC). The organogel strength study was by applying oscillatory rheology tests the amplitude sweep and the frequency sweep. Realizing the morphology of the organogel was done utilizing an optical microscope. CO and AO binding capacity was also manifested. The transition temperatures for all organogels

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Publication Date
Sat Dec 01 2012
Journal Name
Annals Of Agricultural Sciences
Water use efficiency of potato (Solanum tuberosum L.) under different irrigation methods and potassium fertilizer rates
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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Theoretical Discussion of Electron Transport Rate Constant at TCNQ / Ge and TiO<sub>2</sub> System
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Publication Date
Wed Jun 01 2022
Journal Name
Iraqi Journal Of Physics
Synthesis and Characterization of Ternary BexZn1-xO Nano Thin Films prepared by Pulsed Laser Deposition Technique
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         Beryllium Zinc Oxide (BexZn1-xO) ternary nano thin films were deposited using the pulsed laser deposition (PLD) technique under a vacuum condition of 10-3 torr at room temperature on glass substrates with different films thicknesses, (300, 600 and 900 nm). UV-Vis spectra study found the optical band gap for Be0.2Zn0.8O to be  (3.42, 3.51 and 3.65 eV) for the (300, 600 and 900nm) film thicknesses, respectively which is larger than the value of zinc oxide ZnO (3.36eV) and smaller than that of beryllium oxide BeO (10.6eV). While the X-ray diffraction (XRD) pattern analysis of ZnO, BeO and Be 0.2 Zn 0.8 O powder and nano-thin films indicated a hexa

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Publication Date
Fri Dec 01 2023
Journal Name
Russian Journal Of General Chemistry
Preparation, Characterization, and Biological Activity of Mixed Schiff Base Ligand Complexes with Amino Acid L-Proline
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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Adhesion, roughness, wettability, and dielectric strength of elastomers liquid blends for high-density fiberboard wood adhesive
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In the present study, the physical characteristics of elastomer (EL) blend with natural polymers such as polyvinyl alcohol (PVA), Dexrin (D), Arabic gum (AG), and corn starch (CS) based on high-density fiberboard wood adhesives were investigated. The EL blends were prepared by dissolving AG, D, PVA, and CS in deionized water at 70 °C for 1 h under magnetic stirring continuously until the solution was clear, and blends were made with a weight of 60/40 (w/w); then were cast into a mold with a 20 cm diameter and left at room temperature for 24 h to ensure complete water removal and drying of the samples. The prepared EL and EL blend structures, adhesion strengths, roughness, wettings, and dielectric strengths, were investigated. The modifi

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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Preparation, Structural Characterization and Biological Activities of Curcumin-Metal(II)-L-3,4-dihydroxyphenylalanin (L-dopa) complexes
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In the present work, a first-row divalent d-transition metal obtained from curcumin(Curc)  and L-3,4-dihydroxyphenylalanin(L-dopa)have been synthesized which their complexes and characterized by  C.H.N, conductance, spectral methods: FT-IR, Ultra–Visible. Magneto-chemical measurements, molar conductance ΛM (1×10−3 mol/L in DMSO):36- 0.84 ohm-1.cm2.mol-1 (non-electrolyte).

The data shows that the complexes have the structure [M((II))-(Curc)-(L-dopa)] system. Electronic and magnetic data suggest an octahedral geometry for all complexes in which the (L-dopa) and curcumin act as bidentate ligands.

Curcumin coordinated to the metal ions M (II) through the lone pair of el

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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Solution of Time-Varying Index-2 Linear Differential Algebraic Control Systems Via A Variational Formulation Technique
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    This paper deals with finding an approximate solution to the index-2 time-varying linear differential algebraic control system based on the theory of variational formulation. The solution of index-2 time-varying differential algebraic equations (DAEs) is the critical point of the equivalent variational formulation. In addition, the variational problem is transformed from the indirect into direct method by using a generalized Ritz bases approach. The approximate solution is found by solving an explicit linear algebraic equation, which makes the proposed technique reliable and efficient for many physical problems. From the numerical results, it can be implied that very good efficiency, accuracy, and simplicity of the pre

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Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Hydrochemical characteristics and environmental evaluation of surface and groundwater quality at Al-Tarmiyah Area, Baghdad, Iraq
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The present study aims to assess the water quality and the hydrochemical characteristics and seasonal variation of surface water on the aspect of trace elements in Al-Tarmiyah District, Baghdad, Iraq. Ten water samples were collected, four from surface water and six from groundwater on October 2017, and on April 2018. All samples were analyzed for physiochemical parameters such as water temperature, pH, EC, TDS,TH,TSS, major ions (Ca2+, Mg2+, Na+, K+, SO42-, Cl-, and HCO3-), and nutrients (NO3-, and PO43-). In addition, samples were analyzed for trace elements that include Fe, Al, Pb, Zn, Mn, Cr,

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Publication Date
Wed Jun 29 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Constructed Wetland Units Filled with Waterworks Sludge for Remediating of Wastewater Contaminated with Congo Red Dye
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The disposal of textile effluents to the surface water bodies represents the critical issue especially these effluents can have negative impacts on such bodies due to the presence of dyes in their composition. Biological remediation methods like constructed wetlands are more cost-effective and environmental friendly technique in comparison with traditional methods. The ability of vertical subsurface flow constructed wetlands units for treating of simulated wastewater polluted with Congo red dye has been studied in this work. The units were packed with waterworks sludge bed that either be unplanted or planted with Phragmites australis and Typha domingensis. The efficacy of present units was evaluated by monitoring of DO, Temperature, COD

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