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.
This study looked at how the synthetic chitosan-AgNPs-Doxorubicin-folic acid combination affected the A549 cell line in terms of cytotoxicity and anticancer activity. By reducing silver nitrate (AgNO3) and biodegradable chitosan, silver nanoparticles were biosynthesized. The produced conjugate was examined by using FT-IR spectroscopy, atomic force microscopy (AFM), and field emission scanning electron microscopy (FE-SEM). The cytotoxicity assay for the viability of A549 cells revealed that the combination of chitosan, AgNPs, doxorubicin, and folic acid decrease cell viability in a dose-determined by method over 48 hours, which direct to a dependent reduce in the activity of A549 cells. The mechanism analysis of the impacted living cells lea
... Show MoreIn this paper, we have provided a very thorough analysis of a new novel chelate metal ion complex of [Cu(II),Ag(I)] prepared via the interaction with the ligand{ 2-amino-8-((4-chloro-3-hydroxyphenyl) diazenyl)azo]guanine} [LAAG], which is synthesized by diazo coupling of the 5-amino-2-chlorophenol with amino acid guanine. The ligand and its complexes are identified by a variety of techniques, like [HNMR, FTIR, and Uv-vis] spectral, thermal analysis (TGA), and element analyses (CHN). The molar ratio was achieved so that the Cu(II) complex has (1:2) (M:L) with octahedral geometry; however, the Ag(I) complex has (1:1) (M:L) with tetrahedral geometry, and the ligand acts as neutral N,N-bidentate; as well as the ligand (LAAG) and its complexe
... Show MoreHysterothylacium is one of the most important nematode parasites parasitizing fish, and it's the most diverse species nematodes of marine parasites, these species attach to the intestinal wall via their mouth lips adaptation. In the present study, seven out of 56 fish specimens (12.5 %) were found to be infected by the adult worms of Greasy grouper fishes Orangespotted grouper Epinephelus coioides (Forsskål, 1775)from locations of marine coastal water, Arabian Gulf, Iraq. A new recorded of Hysterothylacium spp. collected are morphologically described, genetically and Sccaning Electron Microscope (SEM) images for new systematic observations, on dorsal labium, su
... Show MoreUndoped and Co-doped zinc oxide (CZO) thin films have been prepared by spray pyrolysis technique using solution of zinc acetate and cobalt chloride. The effect of Co dopants on structural and optical properties has been investigated. The films were found to exhibit maximum transmittance (~90%) and low absorbance. The structural properties of the deposited films were examined by x-ray diffraction (XRD). These films, deposited on glass substrates at (400? C), have a polycrystalline texture with a wurtzite hexagonal structure, and the grain size was decreased with increasing Co concentration, and no change was observed in lattice constants while the optical band gap decreased from (3.18-3.02) eV for direct allowed transition. Other parameters
... Show MoreNew polymer blend with enhanced properties was prepared from (80 %) epoxy resin (Ep), (20%) unsaturated polyester resin (UPE) as a matrix material. The as-obtained polymer blend was further reinforced by adding Sand particles of particle size (53 μm) with various weight fraction (5, 10, 15, 20 %). Thermal conductivity and sorption measurements are performed in order to determine diffusion coefficient in different chemical solutions (NaOH, HCl) with concentration (0.3N) after immersion for specific period of time (30 days). The obtained results demonstrate that the addition of sand powder to (80%EP/20%UPE) blend leads to an increase of thermal conductivity, with an optimum/minimum diffusion coefficient in (HCl)/(NaOH), respectively.
This study is concerned with the adsorption of Congo red from solution on the surface of Chaff. The adsorption isotherm is of L-curve type according to Giles classification and the experimental data were best fitted to Langmuir isotherm model. The adsorption phenomenon was examined as a function of temperature (25, 40, 55 oC). The extent of adsorption of Congo red on Chaff was found to increase with the increase of temperature (endothermic process). The basic thermodynamic functions have also been calculated. The effect of contact time was investigated and found that the adsorption process of dye on Chaff surface reached complete equilibrium within 90 min. The maximum uptake of Congo red by Chaff was found to be 92.9% at 25oC. The kineti
... Show MoreThe isolates from urine and synovial fluid samples of Escherichia coli and Staphylococcus aureus bacteria were isolated and identified, in order to study alternative treatment or antibacterial agents of plant extracts from Rosmarinus officinalis and Dodonaea viscosa plants. The isolates were identified by using cultural and biochemical tests, in addition to API 20E kit as confirmation test. The results exhibited that Rosemary extract prevents the biofilm formation and causes inhibition to bacterial growth, while the doddonia extract causes antibacterial activity on the tested bacteria.
A series of new copolyimides containing pendant 1,3,4-oxadiazole moiety were synthesized via multisteps. In the first step five N-(5-substituted-1,3,4-oxadiazole-2-yl)maleamic acids were prepared via reaction of maleic anhydride with 2-amino-5-substituted-1,3,4-oxadiazoles. The obtained amic acids were dehydrated in the second step affording the corresponding N-(5-substituted-1,3,4-oxadiazole-2-yl) maleimides. In the third step the newly synthesized maleimides were introduced successfully in free radical copolymerization reaction with four vinylic monomers including acrylo nitrile, methacrylonitrile, methyl acrylate and methyl meth acrylate respectively producing twelve new copolymers having different physical properties which may serve
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