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.
Widespread use of antihypertensive agents in clinical practice necessitates the knowledge of their pleiotropic effects. At the present time there are no sufficient evidences of positive effect of these medications on bone coming from randomized controlled trials; knowledge of additional effects of those drugs on the bone metabolism will allow doctors to choose optimal treatment of hypertension, taking into account the state of bone tissue. At the same time it will also allow to prevent osteoporosis in patients having osteoporosis risk factors or initial signs of bone loss.
Ten elderly hypertensive women age > 60 years old (64.2±3.6) treated with captopril for a 5-6 years ago while they attending Al Yarmouk Teaching Hospital i
... Show MoreCommercial fish catch in the Iraqi marine waters from December 2018 to December 2019 was investigated. The study is based on three stations: the first station is located at the Shatt Al-Arab estuary, the second represents the area between the Shatt Al-Arab Estuary and open marine waters, and the third is associated with the Iraqi territorial marine waters. The total weight of the catch was 1881 kg, represented by 500, 654, and 727 kg in the first, second and third stations respectively. The third station was the highest with a majority of the family Sciaenidae by 464 kg, while the lowest was the family Scombridae by 0.5 kg. The total number of species included 37 species, belonging to 27 genera, 19 families, and 6 orders, the largest ord
... Show MoreThe current study included a detail morphological study of all parts of the two species of the genus Tropaeolum L. (Tropaeolumceae) cultivated in different gardens, the roots, stems, leaves, flowers and fruit were studied in detail, also the pollen grains were studied, and there are photographs for all that parts were putted. A specimens of that taxa were studied in some Iraqi herbaria. The study found that there are many characters were used in differentiation of two species under study.
Online examination is an integral and vital component of online learning. Student authentication is going to be widely seen when one of these major challenges within the online assessment. This study aims to investigate potential threats to student authentication in the online examinations. Adopting cheating in E-learning in a university of Iraq brings essential security issues for e-exam . In this document, these analysts suggested a model making use of a quantitative research style to confirm the suggested aspects and create this relationship between these. The major elements that might impact universities to adopt cheating electronics were declared as Educational methods, Organizational methods, Teaching methods, Technical meth
... Show MoreHypertension is a cardiovascular problem with high rates of epidemiology and risks of morbidity and mortality in the global area. Nitric oxide (NO) is one of the reactive oxygen species (ROS) that produced from L-arginine by nitric oxide synthase (NOS) enzyme. NO involves in various vital processes in human health, one of which is the modulation of vasoconstriction and relaxation of the vascular system. We have aimed to investigate the link between NO and NOS with hypertension in women. The relationship between NO and NOS, as well as the usefulness of them as indicators of hypertension risks were subjects of study in this article. The results have revealed that hypertensive women had significant (P<0.05) lower levels of NO (15.07±3.41 IU/m
... Show MoreAfter about twelve months or maybe more, some people can’t achieve pregnancy. This might be a sign of infertility as a reproductive system disease. The following study was carried out to investigate the DAZ 1 gene methylation level and its association with azoospermia in Iraqi patients. One hundred and fifty human blood samples were collected from from different regions in Baghdad governorate, including (private medicals Labs and the high institute for infertility diagnosis assisted reproductive techniques and Kamal Al- Samara'ay IVF Hospital) from both fertile and infertile men. The control group consists of 50 samples ranging from 22 to 51 years old, while the patient (infertile group) consists of 100 samples ranging between 25 and 51 y
... Show MorePompe disease is a progressive, multisystemic, debilitating, often fatal neuromuscular disease caused by a pathogenic variant in the acid α-glucosidase gene leading to GAA enzyme deficiency and lysosomal glycogen accumulation. Objectives: This study aimed to determine the prevalence of early onset Pompe disease in Basra, using the dried blood spot (DBS) as a screening tool, also to determine the spectrum of presentation. Materials and Methods: In a prospective study conducted in Basrah, Iraq, from October 2021 to September 2023, all infants with a family member diagnosed as a case of Pompe disease, hypotonia, or ventricular hypertrophy referred to the pediatric cardiology unit in Basra Cardiac Hospital were subjected to echocardiographic e
... Show MoreThe multisystem inflammatory syndrome in children (MIS-C) considers a post-infectious immunological response to coronavirus illness (COVID-19) that was originally identified in the United Kingdom and later identified in other countries. A previously healthy 3-month-old boy was admitted to hospital context with -5-day history of fever, gastrointestinal symptoms [diarrhea, vomiting of normal gastric contents], hypoactivity, and poor oral intake, but so far no history of covid-19 active disease. The infant was dehydrated, with macular non-blanching skin rash everywhere over his body and widespread non-pitting edema. With supportive measures, methylprednisolone and IV immunoglobulin, the child improved, with his fever, skin rash, and labor
... Show MoreKE Sharquie, SA Al-Meshhadani, AA Al-Nuaimy, Saudi medical journal, 2007 - Cited by 9