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))
Affinity is a term used to describe the amount of the adhesion bond between asphalt binder and aggregate. Adhesion force may be used as indicator to the amount of energy or work required to breakdown the adhesive bond between asphalt binder and aggregate. In order to study affinity between asphalt binder and aggregate, a modified device is manufacture locally similar to Rolling Bottle Test (RBT) to Predicted the degree of affinity between asphalt binder and aggregate; taking into consideration mineral composition with physical properties of asphalt binder to measure required force to separate asphalt binder from aggregate surface. In this study, suggest new parameters to represent the stripping or affinity phenomena (aff
... Show MoreThis paper deals with the design and implementation of an ECG system. The proposed system gives a new concept of ECG signal manipulation, storing, and editing. It consists mainly of hardware circuits and the related software. The hardware includes the circuits of ECG signals capturing, and system interfaces. The software is written using Visual Basic languages, to perform the task of identification of the ECG signal. The main advantage of the system is to provide a reported ECG recording on a personal computer, so that it can be stored and processed at any time as required. This system was tested for different ECG signals, some of them are abnormal and the other is normal, and the results show that the system has a good quality of diagno
... Show MoreThis study seeks to answer urgent questions about the role of new media that have emerged recently, such as the Internet and social networking sites and information services through mobile and others to increase awareness among young people, especially university students. during a field study that took place on a sample of students in the Department of Media at the University of Petra Kingdom of Jordan during the second semester in 2013 in the study the researcher finds increased attention and follow-up by young people for many of the world events and regional and local communities through exposure to a number of new media; in the forefront of the Internet and increase the level of awareness and interests young people do many of the eve
... Show MoreBackground: Undergraduate dental students are more susceptible to situations of stress that affected quality of sleep, such profiles of stress may result in sleep bruxism and/or awake bruxism, parafunctions that can affect oral and general health. The aim of the study was to evaluate the association of sleep bruxism, awake bruxism and sleep quality among dental students. Materials and methods: A cross-sectional study was performed including 260 Iraqi dental students from university of Baghdad aged from 20to25years old. Students enrolled in the third and fifth class participated in the study. The Pittsburgh Sleep Questionnaire Index (PSQI) was used for data collection. The PSQI was distributed during lecture classes. Sleep bruxism and awake
... Show MoreThe research deals with an analytical approach between new media and traditional one in the light of the changes imposed by technology, which has been able to change a number of common concepts in the field of communication and media. The researcher tries to find an analytical explanation of the relationship between technology by being an influential factor in building the information society, which is the basis of new media, and the technical output that influenced the forms of social relations and linguistic construction as a human communication tool. The research deals with an analytical approach between new media and traditional one in the light of the changes imposed by technology, which has been able to change a number of comm
... Show MoreThe purpose of this paper is to study a new types of compactness in the dual bitopological spaces. We shall introduce the concepts of L-pre- compactness and L-semi-P- compactness .
Solid waste is a major issue in today's world. Which can be a contributing factor to pollution and the spread of vector-borne diseases. Because of its complicated nonlinear processes, this problem is difficult to model and optimize using traditional methods. In this study, a mathematical model was developed to optimize the cost of solid waste recycling and management. In the optimization phase, the salp swarm algorithm (SSA) is utilized to determine the level of discarded solid waste and reclaimed solid waste. An optimization technique SSA is a new method of finding the ideal solution for a mathematical relationship based on leaders and followers. It takes a lot of random solutions, as well as their outward or inward fluctuations, t
... Show MoreMorphological theories shape the leading platform to theoretically and practically consider the assets connected with the emergence of the city, and its growth and development over time. In this paper, five elements of the urban form are typified: structure/tissue, plot, building, block, and the street pattern will be addressed. Understanding the urban form at the different levels within its ingredients could lead to shape a base launch of how to consider the potentiality of the development and sustainability of a particular area.