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The Role of analytical procedures in enhancing confidence AndCredibility of the financial statements presented to the Tax Administration

The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The research has reached a number of conclusions. The most prominent of these are the following: The use of analytical procedures provides a set of indicators and ratios that are comparable with standard indicators and ratios and therefore the availability of analytical information based on scientific foundations rather than personal assessment. This leads to a reduction in the personal judgment of both the tax auditor and external auditor. The research has concluded with a set of recommendations which included: - Activating analytical procedures as a means of modernizing the process of auditing and expanding them in order to reach the accuracy of the results and their reality. Also showing the importance of financial analysis and its direct link to the application of analytical procedures and its adoption as an important tool in tax settlement because it is based on scientific foundations to contribute in tax payer's satisfaction with the amount of tax imposed on him on the one hand and the achievement of fair tax revenues on the other hand.

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Characterization of strict local minimizers of order two for semi -infinite problems in the nonparametric constraint case

We extended the characterization of strict local minimizers of order two in ward,s
theorem for nonlinear problem to a certain class of nonsmooth semi-infinite problems with inequality constraints in the nonparametric constraint case.

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
The Determination of Lower Limit Detection of X-Ray Fluorescence for Zinc Powder Suspended in Engine Oil

In this work Different weight of pure Zinc powder suspended particles in 4ml base engine Oil were used.
Intensity of Kα Line was measured for the suspended particles ,also for mixture which consist from Zinc particle blended with Engine base Oil. Calibration Curve was drawn between Ikα line Intensity and Zinc concentration at different operation condition. The Lower Limit detection (LLD) and Sensitivity (m) of Spectrometer were determined for different Zinc Concentration (Wt%). The results of LLD and m for Samples were analyzed at Operation Condition of 30KV,17mA is best from Samples were analyzed at Operation Condition of 25KV,15mA

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Atmospheric Stability and Its Effect on The Polluted Columns of Concentrations in North West of Baghdad City

Atmospheric stability plays the most important role in the transport and dispersion of air pollutants. Different methods are used for stability determination with varying degrees of complexity. Most of these methods are based on the relative magnitude of convective and mechanical turbulence in atmospheric motions, such as Richardson number, Monin-Obukhov length, Pasquill-Gifford stability classification and Pasquill-Turner stability classification. The Pasquill-Turner Method (PTM), which is employed in this study used Observations of wind speed, solar altitude angle and the time of day to classify atmospheric stability with distinguishable indices. As a case study, meteorological data that gathered from European Centre For Medium-Range W

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Publication Date
Sun Dec 31 2000
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Detection of early occlusal caries of the first permanent molar using different techniques (An in vivo study)

Background: Molars and premolars are considered as the most vulnerable teeth of caries attack, which is related to the morphology of their occlusal surfaces along with the difficulty of plaque removal. different methods were used for early caries detection that provide sensitive, accurate preoperative diagnosis of caries depths to establish adequate preventive measures and avoid premature tooth treatment by restoration. The aim of the present study was to evaluate the clinical sensitivity and specificity rates of DIAGNOdent and visual inspection as opposed to the ICDAS for the detection of initial occlusal caries in noncavitated first permanent molars. Materials and Methods: This study examined 139 occlusal surface of the first permanent

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Studying the spectral properties of thin films of rhodamine (6G) dyes doped polymer (PMMA) dissolved in chloroform

              In the present work, poly methyl methacrylate (PMMA) doped with Rhodamine 6G was prepared. The spectral properties (absorption and fluorescence) of the films were studied at different concentrations (1x10-5, 2x10-5, 5x10-5, 7x10-5, and 1x10-4mol/l). The investigated samples were made in the form of thin films. This was achieved by dissolving a certain weight of PMMA in a fixed volume of chloroform, composite films was with thickness (25.8μm) at room temperature. The achieved results were pointed out that absorption and fluorescence spectra have taken a wide spectral rang so when increased the concentratio

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Publication Date
Tue Jun 20 2023
Journal Name
Bulletin Of The Iraq Natural History Museum
REVISION OF THE GENUS XYLOCOPA LATREILLE, 1802 (HYMENOPTERA, APIDAE) WITH A NEW RECORD OF SPECIES IN IRAQ

In this study, the genus Xylocopa Latreille, 1802 (Hymenoptera: Apidae) was revised. There were 4 species registered in our investigations: X. hottentotta Smith, 1854; X. olivieri Lepeletier, 1841; X. pubescens Spinola, 1838 and X. valga Gerstäcker, 1872, the first species was described as being found for the first time for the insect fauna of Iraq, which were obtained from Solanum melogena L. flowers. Key to the species was constructed and supported by figures of the main diagnostic characters and some morphological features, illustrated and compared with other species, which are recorded in the current survey.

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Effect of Amoxicillin-Clavulanate and Actifed Versus Actived Only in treatment of Otitis Media with Effusion

Background: Otitis media with effusion(OME)is a common cause of deafness in children with subsequent impairment of speech development and scholastic difficulties.Treatment
remains controversial.
Aim: To study the effect of amoxicillin-clavulanate in treatment of OME
Patients and methods: A prospective study of a target sample consisting of sixty children under the age of 12 years presented with chief complaints duration for at least 6 weeks and
on examination there were bilateral red and retracted tympanic membranes without oversized adenoids and no underlying causes require surgical correction e.g cleft palate.The
patients were divided into two groups;group A which received Actifed for 4 weeks and grou

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Publication Date
Sun Apr 03 2005
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Uses of CD31 monoclonal Antibody for the Assessment Of Angiogenesis as a prognostic Factor in Gastric Adenocarcinoma

Background &objectives: Angiogenesis plays an important role in the growth, progress and the metastasis of solid tumors. This study was done to determine the significance of angiogenesis as another prognostic factor in gastric carcinoma in an attempt to identify the patients at high risk of recurrences after surgical therapy who may benefit from postoperative adjuvant therapy.
In this study the correlation between the microvessel count(MVC) and the various clinicopathological factors was investigated. A highly significant statistical correlation was found between the mean microvessel count in different histological grades and the stage of gastric adenocarcinoma .
No correlation was found between the MVC and the age and sex of t

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Publication Date
Sat Jan 01 2022
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte
THE EFFECT OF USING GAMES IN DEVELOPING SOME CONCEPTS OF TRAFFIC SAFETY FOR FIFTH GRADE PRIMARY STUDENTS

Abstract The purpose of this paper is to preparing small games for fifth graders. And to identify the impact of these small games in developing some concepts of traffic safety for fifth graders. The two researchers used the experimental method to solve the research problem, and the research community was identified with students. The fifth grade of primary school in the province of Baghdad and a sample was chosen from the private Baghdad Primary School, which numbered (60) male and female students. They were distributed equally into two groups by simple random method (experimental and control groups). As for the most important conclusions reached by the two researchers, it is the presence of an effect of small games in developing some conce

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