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Importance of obligation to the rules of professional conduct and its impact on tax revenues: An applied research in a sample of companies registered at the Department of the Public Authority for corporate taxes
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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))

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Publication Date
Fri Mar 29 2024
Journal Name
Iraqi Journal Of Science
Kinematic Properties of the Gaseous Stellar Dynamics Using the Tully-Fisher Relation in the Different Types of Spiral Galaxies
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     The goal of this paper is to show the kinematic characteristics of gaseous stellar dynamics using scaling coefficient relationships (such as Tully-Fisher) in different spiral galaxies. We selected a sample of types of spiral morphology  (116 early, 150 intermediate, and 146 late) from previous literature work, and used statistical software (statistic-win-program) to find out the associations of multiple factors under investigation, such as the main kinematic properties of the gaseous-stellar (mass, luminosity, rotational speed, and baryons) in different types of spiral galaxies. We concluded that there is a robust positive connection between Log Vrot.max.) and Log Mstar(B-V), as well as between Log Vrot.max. and Log Mbar (

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Publication Date
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
Approach to Manage Congenital Absence of Anterior Cruciate Ligament in a 13 years old Patient – A Rare Case Report of Eastern India
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Congenital absence of anterior cruciate ligament is highly uncommon occurrence. It has since been documented as a standalone anatomical entity or, more frequently, in conjunction with other congenital anomalies. Surgical treatment for this patient population has only been reported in very few cases. In this article, we share our experience in managing a case of unilateral congenital deficiency of anterior cruciate ligament (ACL) in a 13 years old female patient by physeal sparing arthroscopic ACL reconstruction, using All-inside technique.

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Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
Frustrations of sectarian coexistence and mechanisms to activate peaceful coexistence: Iraq as a model
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Abstract The study aimed at demonstrating the reality of sectarian coexistence in Iraq, which was characterized by the tolerance and coercion caused by the successive government policies to govern Iraq and to this day. The study was based on the hypothesis that coexistence between Islamic sects in Iraq can be achieved as long as there are strong bonds linking its components, and these bonds can produce coexistence between the sects based on peace. The study concluded that the hypothesis is correct, in addition to drawing a set of observations aimed at identifying weaknesses for advancing them through the adoption of mechanisms that address these weaknesses to yield towards a genuine peaceful coexistence among Islamic sects in Iraq.

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Publication Date
Thu Jan 01 2015
Journal Name
Conference Proceedings Of The Society For Experimental Mechanics Series
A comparative study of mode decomposition to relate next-ERA, PCA, and ICA modes
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This paper discusses a comparative study to relate parametric and non-parametric mode decomposition algorithms for response-only data. Three popular mode decomposition algorithms are included in this study: the Eigensystem Realization Algorithm with the Natural Excitation Technique (NExT-ERA) for the parametric algorithm, as well as the Principal Component Analysis (PCA) and the Independent Component Analysis (ICA) for the non-parametric algorithms. A comprehensive parametric study is provided for (i) different response types, (ii) excitation types, (iii) system damping, and (iv) sensor spatial resolution to compare the mode shapes and modal coordinates of using a 10-DOF building model. The mode decomposition results are also compared using

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Publication Date
Fri Jan 01 2016
Journal Name
Asian J Pharm Clin Re
EFFECT OF NATURAL AND SYNTHETIC POLYMERS ON THE PROPERTIES OF CANDESARTAN CILEXETIL MATRIX TABLET PREPARED BY DRY GRANULATION
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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Engineering And Applied Sciences
Effect Of Aluminum On The Structural, Optical, Electrical And Photovoltaic Properties Of ZnSe/n-Si Heterojunction Solar Cell
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Aluminum doped zinc selenide ZnSe/n-Si thin films of (250∓20 nm) thickness with (0.01, 0.02 and 0.03), are depositing on the two type of substrate (glass and n-Si) to manufacture (ZnSe/n-Si) solar cell through using thermal vacuum evaporation procedure. physical and optoelectronic properties were examined for the samples. X-Ray and AFM techniques are using to study the structure properties. The energy band gap of as-deposited ZnSe thin films for changed dopant ratio were ranging from (2.6-2.68 eV). The results of Hall effect show that pure and doping films were (p-type), and the concentration carriers and the carriers mobility increases with increase Al-dopant ratio. The (C-V) have shown that the heterojunction were of abrupt type. In add

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Publication Date
Thu Dec 01 2016
Journal Name
Asian Journal Of Pharmaceutical And Clinical Research
EFFECT OF NATURAL AND SYNTHETIC POLYMERS ON THE PROPERTIES OF CANDESARTAN CILEXETIL MATRIX TABLET PREPARED BY DRY GRANULATION
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ABSTRACTObjective: The objective of this study is to develop a controlled release matrix tablet of candesartan cilexetil to reduce the frequency of administration,enhance bioavailability and improve patient compliance; a once daily sustained release formulation of candesartan cilexetil is desirable.Methods: The prepared tablets from F1 to F24 were evaluated with different evaluation parameters like weight variation, drug content, friability,hardness, thickness and swelling ability. In vitro release for all formulas were studied depends on the type and amount of each polymer, i.e. (16 mg,32 mg and 48 mg) respectively beside to the combination effect of polymers on the release of the drug from the tablet.Results: In vitro release show

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Publication Date
Sun Feb 24 2019
Journal Name
Iraqi Journal Of Physics
The dependence of resonant tunneling transmission coefficient on well width and barriers number of GaN/Al0.3Ga0.7N nanostructured system
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A numerical computation for determination transmission coefficient and resonant tunneling energies of multibarriers heterostructure has been investigated. Also, we have considered GaN/Al0.3Ga0.7N superlattice system to estimate the probability of resonance at specific energy values, which are less than the potential barrier height. The transmission coefficient is determined by using the transfer matrix method and accordingly the resonant energies are obtained from the T(E) relation. The effects of both well width and number of barriers (N) are observed and discussed. The numbers of resonant tunneling peaks are generally increasing and they become sharper with the increasing of N. The resonant tunneling levels are sh

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Publication Date
Sun Dec 01 2013
Journal Name
Journal
The Effects Of Pbl On Understanding Of Thermodynamics, Group Work And Self-Directed Learning Skills Among Physics Undergraduates
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The aim of this study is to compare the effects of three methods: problem-based learning (PBL), PBL with lecture method, and conventional teaching on the understanding of thermodynamics, group work and self-directed learning skills among physics undergraduates. The actual sample size comprises of 122 students, who were selected randomly from the Physics Department, College of Education in Iraq, for academic year 2011-2012. In this study, the pre and posttest were done and the instruments were administered to the students for data collection. Inferential statistics were employed to analyze data. The independent variables were the PBL, the PBL with lecture method, and the conventional teaching. Dependent variables of statistical analysis were

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Publication Date
Thu Aug 21 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluating the effect of silver nanoparticles incorporation on antifungal activity and some properties of soft denture lining material
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Background: Colonization of soft denture liners by Candida albicans and other microorganisms continued to be a serious problem. The aim of this study was to evaluate the effect of incorporating silver nanoparticles into heat cured acrylic-based soft denture liner on the antifungal activity, and on water sorption, solubility, shear bond strength and color change of the soft lining material. Furthermore, evaluating the amount of silver released. Materials and methods: Silver nanoparticles were incorporated into soft denture liner in different percentages (0.05%, 0.1% and 0.2% by weight). Four hundred and twenty specimens were prepared and divided into five groups according to the test to be performed. The antifungal activity of the soft liner

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