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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
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Cholera disease in iraq and the invetigation of some virulence of vibrio locally isolated from diarrhea case

A survey statistician for cholera in Iraq for 1980 and until 2003 show that cholera is endemic in Iraq and that the highest number of casualties recorded in the years 1998-1999 and increasing spread of the disease during the wars in hot climates, wet a study bacteriological used where circles selective and tests Alkouhaoah examinations serological system

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Publication Date
Tue Sep 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effects of Thyrotoxicosis on the Structure of Salivary Glands (Submandibular Glands) in Swiss Albino Mice (Mus musculus)

The goal of this study  was intend to study the effects of induced

thyrotoxicosis on the histological structure of submandibular gland.

Two groups of mature albino mice wen: used, the first group was injected (subcutaneous) daily  with  (0.2_0.4)ml  norma] salinfor 11 days and used as control group, while the second group was injected daily wi th L_thyroxin (T4) 0.2mg /Kg (subcutaneous) for l l days.

At  the  end  of   the  treatment  , supmandibular  glands      were processed for light microscopic examination .

The result.s have shown the   presence of degenertaive changes of major submandibular acini cells in anima

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Aneurysmal bone cyst of the lateral end of clavicle in a twelfth year old girl Case study

Introduction: An aneurysmal bone cyst are enigmatic lesionof unknown cause and presentation and are difficult todistinguish from other lesions, it is a benign, but expansibletumor like lesion that generally occurs in the long bones. Ananeurysmal bone cyst arising from the flat bone like clavicleis rare .Case presentation: We report a 12-year-old girl child with ananeurysmal bone cyst of the lateral third of left clavicletreated with enblock resection. The pathologic findingsconfirmed the diagnosis of aneurysmal bone cyst. Thepatient has been followed up for one year with no evidenceof recurrence .Conclusion: En bloc resection can be curative and provide good results for this rare type of clavicle tumour.

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Publication Date
Thu May 17 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Two Derivative Spectrophotometric Methods for the Simultaneous Determination of 4-AminoAntipyrine in Presence of Its Acidic Products

    Simple, economic and sensitive mathematical spectrophotometric methods were developed for the estimation 4-aminoantipyrine in presence of its acidic product. The estimation of binary mixture 4-aminoantipyrine and its acidic product was achieved by first derivative and second derivative spectrophotometric methods by applying zero-crossing at (valley 255.9nm and 234.5nm) for 4-aminoantipyrine and (peak 243.3 nm and 227.3nm) for acidic product. The value of  coefficient of determination  for the liner  graphs were  not less than 0.996 and the recovery percentage were found to be in the range from 96.555 to 102.160. Normal ratio spectrophotometric method 0DD was used 50 mg/l acidic product as a divisor

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
Application of Two Rowed Weyl Module in the Case of Partition (7,6) and Skew- Partition (7,6)/(1,0)

The aim of this work is to study the application of Weyl module resolution in the case of two rows, which will be specified in the partition (7, 6) and skew- partition (7,6)/(1,0)  by using the homological Weyl (i.e. the contracting homotopy and place polarization).

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Publication Date
Mon Oct 01 2012
Journal Name
Journal Of The Faculty Of Medicine Baghdad
A Comparative Study of the Effects of Age and Smoking on Nail Growth Rate in Healthy Individuals

Background: The nail organ has an important functional and aesthetic importance. Nail Growth Rate (NGR) has attracted the attention of many investigators not only due to the importance of the nail apparatus but also as a tool to reflect health.
Objective: To study the effects of smoking and age on nail growth.
Patients and methods:The study was conducted at the Department of Physiology and the Department of Dermatology, College of Medicine, University of Baghdad during the period from January 2011 to May 2011.
Nail growth measurement was performed by etching a T – mark on the nail plate of the right and the left thumbs with a wide bore needle. The vertical distance between the point of meeting of the T and the proximal nail fo

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Publication Date
Thu Jun 30 2011
Journal Name
Al-khwarizmi Engineering Journal
Comparative Study of the Mechanical Properties of (FS) and MIG Welded Joint in (AA7020-T6) Aluminum Alloy

A comprehensive practical study of typical mechanical properties of welded Aluminum alloy AA7020-T6 (Al-Mg-Zn), adopting friction stir welding (FSW) technique and conventional metal inert gas (MIG) technique, is well achieved in this work for real comparison purposes. The essences of present output findings were concentrated upon the FSW samples in respect to that MIG ones which can be summarized in the increase of the ultimate tensile strength for FSW was 340 MPa while it was 232 MPa for MIG welding, where it was for base metal 400 MPa. The minimum microhardness value for FSW was recorded at HAZ and it was 133 HV0.05 while it was 70 HV0.05 for MIG weld at the welding metal. The FSW produce 2470 N higher than MIG welding in the bending t

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
A study of the Effect of Urbanization on Annual Evaporation Rates in Baghdad City Using Remote Sensing

The city of Baghdad has recently witnessed an increase in urban land due to the recent economic growth, which negatively affected the environment of the study area through the retraction of the agricultural lands surrounding the city. Therefore, we studied the relationship between increasing urban expansion and changes in the local climate of Baghdad for the period from 2008 to 2018. The information derived from the satellites utilized in this search showed the changes in ground cover during the study period, while the evaporation rate data source from the European Center for Forecasting (ECMWF) confirmed the effects of urban expansion on evaporation rates. Increasing urbanization increased evaporation rates and decreased vegetation degr

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Expressions of CD274 (PD-L1) and CD47 rReceptors on the sSurface of bBlast cCells in AML pPatients

     Acute myeloid leukemia (AML) is a genetically heterogeneous clonal disease defined by the proliferation and accumulation of immature hematopoietic cells in the bone marrow and blood. This study aimed to evaluate the CD47 and CD274 (PD-L1) expression in Iraqi AML patients and its role in the disease and evasion of malignant cells from immune system. The study was conducted on 85 patients diagnosed with leukemia, 25 of them were excluded as they had taken chemotherapy for less than a week and because the proportion of tumor cells was less than 20%. Virtually, it was conducted on 60 patients with AML and 20 healthy individuals as a control group.  The expression of CD47 and CD274 (PD-L1) was evaluated using flow cytometry in the p

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Publication Date
Wed Jan 03 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Proficiency and Knowledge of Community Pharmacists in the Use of Liraglutide and Semaglutide as Weight Reduction Agents

Background: In recent years, the prevalence of obesity has climbed sharply. Still, only a few safe and effective medications are approved as weight-loss drugs. Objective: This study aims to assess the knowledge and practice of community pharmacists in Iraq regarding the use of Liraglutide and Semaglutide as weight-loss medications. Method: A cross-sectional survey was implemented using a validated questionnaire and a convenient sample of Iraqi community pharmacists from different governorates. The questionnaire was created after conducting a literature review of the most important articles about liraglutide and semaglutide. The questionnaire consists of three sections. The first part was used to collect demographic information. The

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