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))
In this paper, a cognitive system based on a nonlinear neural controller and intelligent algorithm that will guide an autonomous mobile robot during continuous path-tracking and navigate over solid obstacles with avoidance was proposed. The goal of the proposed structure is to plan and track the reference path equation for the autonomous mobile robot in the mining environment to avoid the obstacles and reach to the target position by using intelligent optimization algorithms. Particle Swarm Optimization (PSO) and Artificial Bee Colony (ABC) Algorithms are used to finding the solutions of the mobile robot navigation problems in the mine by searching the optimal paths and finding the reference path equation of the optimal
... Show MoreThe poetic text, being an artistic product, is achieved during the moment of inspiration. However, this inspiration does not come from a vacuum. Rather, it needs a good environment capable of pushing the poetic text to the surface after its formation in the poet's mind, with the images and ideas it contains, expressed in his own language and style. Distinguished, and we must not overlook that language is not just words and meanings, but rather those feelings and emotions that are the essence of creativity (()), including musical, sentimental and imaginative aspects with colors of suggestion and symbols (()), because the poetic language is distinguished from others in that it (Symbols for psychological states are the substance of thought)
... Show MoreThe purpose of this study is to underline the progression and development of research regarding oxygen-containing heterocycles as well as the contribution that some oxygen-containing heterocycles have made as anticancer medicines. A series of publications about the antitumor effects of derivatives of heterocyclic compounds containing an oxygen atom, such as furan, benzofuran, oxazole, benzoxazole, and oxadiazole, were evaluated, and their anticancer activities showed encouraging results when compared to those of established standard treatments.
Achieving high achievement in the sport of fencing requires thinking, awareness and visual tracking, as visual tracking is one of the important visual abilities that a fencing player needs and is considered one of the special visual abilities as it contributes and helps in the correct motor, mental and mental performance and gives the fencing the ability to perfect and accomplished performance in training and competition. Where the research problem lies in the weak skill performance of the fencing players as a result of the weakness in possessing visual and mental abilities. The two researchers used the experimental method in a controlled manner (experimental and control groups) with a pre and post-test. The research community was identifie
... Show MoreWe conducted an experiment in a greenhouse at the research station belonging to the Department of Plant Protection / Ministry of Agriculture, in Abu Ghraib area during the spring and autumn season 2022-2023, to study the population density of the whitefly on two varieties of sweet pepper plant (Charisma and Sierra Nevada). The experiment was laid out in a randomized complete block design “RCBD” with three replicates for each variety. The results showed that in spring season the population density of
Reciprocal Teaching is an interactive method that is used to improve reading comprehension. Using this teaching strategy, teachers and students take turns leading discussions regarding sections of text using the four strategies: predicting, questioning, clarifying and summarizing. This study is an attempt to investigate the effect of using reciprocal teaching on improving female college students' achievement in reading comprehension. To fulfill the aim of the study, the researcher has adopted two null hypotheses: first, there is no significant difference between the achievement of students' who practice the reciprocal teaching technique and that of students who do not practice it. Second, there is no statistically significant difference
... Show MoreBackground: This study aimed to assess the effect of tooth shape ratio on mandibular incisor arrangement. Materials and methods: The sample included dental casts of some dental students and orthodontic patients having Class I dental and skeletal patterns with normal occlusion and severe crowding. The sample was divided into two groups according to the severity of crowding into: group I had Class I normal occlusion with mild or no crowded mandibular dentition and group II had Class I malocclusion with severe crowded mandibular dentition. Each group comprising of 40 subjects (20 males and 20 females). The mesio-distal and facio-lingual crown diameters were measured manually for each cast using modified vernier caliper gauge. Descriptive sta
... Show MoreWe conducted an experiment in a greenhouse at the research station belonging to the Department of Plant Protection / Ministry of Agriculture, in Abu Ghraib area during the spring and autumn season 2022-2023, to study the population density of the whitefly on two varieties of sweet pepper plant (Charisma and Sierra Nevada). The experiment was laid out in a randomized complete block design “RCBD” with three replicates for each variety. The results showed that in spring season the population density of
Flaxseed from the flax plant (Linum usitatissimum), which has been cultivated for domestic use since prehistoric times. This study aims to investigate presence of antibacterial effect of flaxseed extract against selected oral pathogen in-vitro.