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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
Mon Sep 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Spectroscopic and Theoretical Studies of Some New Transition Metal Complexes with Mixed ligands Schiff Base and Bipyridyl
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The complexes Shiff base  and  mixed ligands complexes of bipyridyl and Schiff base 1,5-dimethyl-4-(5-oxohexan-2-ylideneamino)-2-phenyl-1H-pyrazol-3(2H)-one (L) with Cr(III), Mn(II), Fe(II) and Co(II) were prepared. The compounds have been characterized by FT-IR, UV-Vis, mass and 1H and 13C-NMR spectra, magnetic moment, elemental microanalyses (C.H.N.), chloride containing, atomic absorption and molar conductance. The studies made are indicating towards octahedral geometry for these complexes. Hyper Chem-8 program has been used to prediction structural geometries of compounds in gas state, the heat of formation, binding energy, total energy and electronic energy and dipole moment at 298oK. The c

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Microscopic effective charges and quadrupole moments of sd-shell and sd-pf cross-shell nuclei with Z≥13
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Publication Date
Mon Jul 01 2013
Journal Name
Political Sciences Journal
Towards Promoting Political Participation of Female - University Students - Field Study on Al-Quds Open University Female - Students - Rafah
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نحو تعزيز المشاركة السياسية للطالبات الجامعيات الفلسطينيات

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Publication Date
Sun Aug 31 2014
Journal Name
Arabian Journal Of Geosciences
Petroleum system modeling and risk assessments of Ad’daimah oil field: a case study from Mesan Governorate, south Iraq
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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Knowledge, attitude and practice regarding osteoarthritis management among physicians of primary health care centers; Al-rusafa/ Baghdad/2017
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Background:-Osteoarthritis (OA) is the most common form of arthritis and the leading source of physical disability in elderly people. The Prevalence of OA is increasing and will continue to do so as the population gets older. The OA is predominantly managed in primary care centers by primary health care physicians and much can be done to alleviate symptoms from osteoarthritis by combinations of therapeutic options including pharmacological and non-pharmacological treatments.

Objectives of study :- To assess the knowledge, attitude and practice of Iraqi PHCC physicians in Baghdad, AL-Rusafa, regarding the management of osteoarthritis patient, and it's association with sociodemogra

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Publication Date
Thu Oct 06 2022
Journal Name
Pakistan Journal Of Medical & Health Sciences
Synthesis, Characterization, and Biological Activity of Mixed ligand Complexes from 8-Hydroxyquinoline and new Ligand for β-Enaminone
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The synthesized ligand [4-chloro-5-(N-(5,5-dimethyl-3-oxocyclohex-1-en-1-yl)sulfamoyl)-2-((furan-2-ylmethyl)amino)benzoic acid] (H2L1) was identified utilizing Fourier transform infrared spectroscopy (FT-IR), 1 H, 13 C – NMR, (C.H.N), Mass spectra, UVVis methods based on spectroscopy. To detect mixed ligand complexes, analytical and spectroscopic approaches such as micro-analysis, conductance, UV-Visible, magnetic susceptibility, and FT-IR spectra were utilized. Its mixed ligand complexes [M(L1)(Q)Cl2] [ where M= Co(II), Ni(II) , and Cd(II)] and complexes [Pd(L1)(Q)] and [Pt(L1)(Q)Cl2]; [H2L1] =β-enaminone ligand =L1 and Q= 8-Hydroxyquinoline = L2]. The results showed that the complexes were synthesised utilizing the molar ratio M: L1

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Publication Date
Fri Apr 01 2022
Journal Name
Chemical Methodologies
Design, Synthesis of Imidazolone and Oxazepine Derivatives Bearing Imidazo (2, 1-b) Thiazole along with its Antimicrobial Activity
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A new methodology was applied to the synthesis of new imidazolones and oxyazepine derivatives containing imidazo thiazole fused rings. Starting with 5-(4-bromo phenyl) imidazo (2, 1-b) thiazole, which was synthesized using the standard procedure, the Carbaldehyed group was introduced at position 6 of 5-(4-bromo phenyl) imidazo (2, 1-b) thiazole. Then, this 6-carbaldehyed derivative was condensed with different substituted aromatic amines to afford new Schiff bases. The latter were cyclized into new oxazepine and imidazolone derivatives by using phthalic anhydride and glycine, respectively. These new derivatives were characterized by using FT-IR, 1HHNMR, and 13CNMR spectra, as well as examined (evaluated) for anti-bacterial and anti-fungal a

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Synthesis, Characterisation and Biological Activity of New Co, Ni, Zn and Cd Polymeric Complexes Derived from Dithiocarbamate Ligand
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Synthesis of a new class of Schiff-base ligand with a tetrazole moiety to form polymeric metal complexes with CoII, NiII, ZnII, and CdII ions has been demonstrated. The ligand was synthesised by a multi-steps by treating 5-amino-2-chlorobenzonitrile and cyclohexane -1,3-dione, the 5,5'-(((1E,3E)-cyclohexane-1,3-diylidene)bis(azanylylidene))bis(2-chlorobenzonitrile) was obtained. The precursor (M) was prepared  from the reaction 5,5'-(((1E,3E)-cyclohexane-1,3-diylidene)bis(azanylylidene))bis(2-chlorobenzonitrile) with NaN3 to obtained (1E,3E)-N1,N3-bis(4-chloro-3-(1H-tetrazol-5-yl)phenyl)cyclohexane-1,3-diimine (N). By reacting the precursor (M) with CS2

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Study of (Zn0.7 Mn0.3-x Ag0.3 Fe2O4) ferrite nanoparticles synthesized by auto combustion method for NO2 gas sensing
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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
Metal Complexes of Bis (2,6-diamine pyridine 2,5-hexanedione) Macrocyclic Schiff-Base Ligand: Preparation, Characterization and thermal study
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     New series of Schiff base macrocyclic complexes have been prepared through a new chemical approach. Firstly, ligand Bis (2,6-diamine pyridine 2,5-hexanedione (DP-HD)  prepared via reacting of 2,6-diamine pyridine (DP) with 2,5-hexanedione(HD) in molar ration (1DP:1HD). The complexes of this ligand include Mn (II), Fe (II), Co (II), Ni (II) and Cu (II) as central metal ions also prepared with a molar ratio of (1 ligand:1 metal ion). Metals chloride was used as raw materials for this preparation. A variety of spectral and physical techniques were applied to characterize the macrocyclic complexes such as 1H-NMR, FT-IR, UV-Vis, CHN analysis, conductivity, Atomic absorption and magnetic susceptibility. Depending on spectral and magn

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