The researcher tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis and the importance of this commitment for tax administration, and the extent of adoption of the financial statements), and its impact on tax revenues, and adopted researcher basic premise argument ((not to obligation by the rules of professional conduct in Iraq affect the tax revenue))
One of the most frightening to children ages pre-school entry , Are those concerns about natural phenomena such as (The darkness, the sound of thunder, lightning and light, and rainfall, and storms) These natural phenomena are not familiar to the child , It may have a surprise when he/ she sees , And others intimidated , The affects of panic and fears that may lead him some psychological injury symptoms.
The fear of the dark, of the most common concerns associated with the child in his daily life , As the children's fear of the dark is reasonably fear that makes him a natural to live in the unknown , We can not identify what around him and is afraid of something collision, Or injury from somet
... Show MoreThe interaction in the city is reflected in the movement of people motivated by their activities and their economic and social goals, which include many variables subject to the planning process in the interpretation of this movement and the mapping of trends of transport intensity through the concept of transport function and its functional relationships with the uses of the earth in the sustainability and effectiveness of the movement of transport and Economic activity and population movement. Transport planners are concerned with the requirements of land use, which are linked to and included in the transport planning process as a factor for the future transport needs. There is a strong relationship between the transport system
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This research aims to identify the actual reality of the supply chain processes applied in the Noor Al-Kafeel Food Products Company, which was chosen as a research sample by measuring the application and documentation gap. The current research relies on the case study method to reach the desired results, and the seven-scale scale was relied on to identify the reality of the supply chain operations applied in the researched company and the use of quantitative and qualitative methods in data collection and analysis, as quantitative methods such as the arithmetic mean were used weighted, percentage measurement, and g
... Show MoreThis study presents the findings of a 3D finite element modeling on the performance of a single pile under various slenderness ratios (25, 50, 75, 100). These percentages were assigned to cover the most commonly configuration used in such kind of piles. The effect of the soil condition (dry and saturated) on the pile response was also investigated. The pile was modeled as a linear elastic, the surrounded dry soil layers were simulated by adopting a modified Mohr-Coulomb model, and the saturated soil layers were simulated by the modified UBCSAND model. The soil-pile interaction was represented by interface elements with a reduction factor (R) of 0.6 in the loose sand layer and 0.7 in t
Two isolates of Staphylococcus xylosus (urease producer and non urease producer) were injected in mice at a dose of 2 × 108 colony-forming units (CFU) intraurethrally. Results showed that both isolates were able to colonize kidney and bladder of the injected mice, regardless of their urease production. Moreover, there were insignificant differences between the two groups. These results emphasized the pathogenicity of this bacteria in UTI.
Al-Si alloys which are widely used in engineering applications due to their outstanding properties can be modified for more enhancements in their properties. Current work investigated the ability of these alloys to be modified by casting them through the addition of nanoparticles. So, Multi-wall carbon nanotubes (CNT) and titanium carbide ceramic particles (TIC) with size of (20 nm) were added with different amounts started from (0.5 up to 3%) weight to cast alloy A356 that was considered to be the base metal matrix, then stirred with different speeds of (270, 800, 1500, 2150) rpm at 520 °C for one minute. The results showed change in microstructure’ shape of the casted alloys from the dendritic to spherical gra
... Show MoreThe aim of this study is to investigate the behavior of composite castellated beam in which the concrete slab and steel beam connected together with headed studs shear connectors. Four simply supported composite beams with various degree of castellation were tested under two point static loads. One of these beams was built up using standard steel beam, i.e. without web openings, to be a reference beam. The other three beams were fabricated from the same steel I-section with various three castellation ratios, (25, 35, and 45) %. In all beams the concrete slab has the same section and properties. Deflection at mid span of all beams was measured at each 10 kN load increment. The test results show that the castellation process leads to
... Show Moreالضاد والظاء موطن تفرد العربية وفخرها ، الفت فيهما العشرات والعشرات من المصنفات الثرّة لكثرة ذرائع تلابسهما والخلط بينهما ، فهما متشابهان في هيكل البناء ، وإخراجهما متداخل على اللسان ، وألفاظهما متناظرة برحابة في الإملاء ، فضلاعن اشكالهما إلى حدّ الآن ، مما حثني على التفكير في وسائل تسهل المطروح وتمد جسراً بين أجزائه عسى أن تدنو قطافه في دفع الشبهة ومواراتها ، فتحصلت لي امور ادرتها بكلمتين مف
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