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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
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Charge Transfer Between d-p States in Ti02 By Employing Compton Scattering Techniques
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The com pton profiles for Ti02 have been measured using a SCi

Am-241 compton spectrometer .A pellet of the oxide was prepared from a polycrystalline powder    having a thickness of 1.54 mm ,about J 00000  counts   have   been  accumulated   at   the  compton   peak

.Theoreti cal compton profiles have been calculated for different ionic anangements using free atom compton profile for the core electrons.The   theoretical  and  experimental  results  ahrce  well  for (Ti/4(0 .2    arrangement which support complete transfer of valence electrons from metal to oxygen ions, i.e., full ionic &nbs

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Publication Date
Sat Jan 26 2019
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Secure Mobile Sink Node location in Wireless Sensor Network using Dynamic Routing Protocol
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The important device in the Wireless Sensor Network (WSN) is the Sink Node (SN). That is used to store, collect and analyze data from every sensor node in the network. Thus the main role of SN in WSN makes it a big target for traffic analysis attack. Therefore, securing the SN position is a substantial issue. This study presents Security for Mobile Sink Node location using Dynamic Routing Protocol called (SMSNDRP), in order to increase complexity for adversary trying to discover mobile SN location. In addition to that, it minimizes network energy consumption. The proposed protocol which is applied on WSN framework consists of 50 nodes with static and mobile SN. The results havw shown in each round a dynamic change in the route to reach mobi

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Publication Date
Sun Aug 01 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Foliar Spraying Alphatocopherol Enhances Salinity Stress Tolerance in Wheat Plant Triticum Aestivum L.
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   Alphatocopherol is a vitamin and antioxidant compound that plays a crucial role in amelioration of biotic and abiotic stresses and protects plants from stress – induced cellular  oxidation .The experiment was carried out in a green garden of the Department of  Biology, College of Education for Pure Sciences Ibn-AL-Haitham ,University of Baghdad during 2018 – 2019 to evaluate the potential effects of foliar application with (0 ,50 ,100 ,150 ,200 mg.L-1) alphatocopherol on growth, yield components and the activity of antioxidant system of wheat plant under sodium chloride stress(0 ,75 , 150 ,225mM.L-1) .Results indicated that sodium chloride caused reduction in shoot dry weight and

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Sensorineural Deafness Among Patients with Chronic Renal Failure in Al-kindi Teaching Hospital
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Background: Patients with chronic kidney
disease have different grades of sensorineural
deafness .
Objective: To study the incidence of
sensorineural hearing loss and possible contributing
factors in patients with chronic kidney disease.
Methods: A total of 100 patients with chronic
kidney disease were studied. All of them were
males. 92 of them were on regular haemodialysis
programme. Only 8 patients were on conservative
management the age range of the study patients was
18-40 year patients were divided into three groups
according to age. All patients were assessed
clinically and were evaluated by audiometry , and
analysis was made on bone conduction threshold
.The mean follow up period was 2

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Urine Protein SDS-PAGE Reveals Different Profiles in Iraqi Children with Kala-azar
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Urine proteomics have been an area of interest and recently in Kala-azar as an alternative sample type for serum or plasma. Because of simplicity, noninvasiveness of collection and simpler matrix.  Many studies had detected an increased protein excretion in the urine of patients with active Kala-azar due to renal involvement particularly by an immunological related mechanism(s). This study have demonstrated the presence of three different protein profiles in Iraqi children (Patients: including 60 children aged 4-60 months) with defined Kala-azar using the conventional SDS-PAGE on urine samples. Urine protein profile in Kala-azar patients revealed three groups of banding patterns: group-1(33.4)% of the patients show the pattern of 5

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Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Coronary Angiographic Findings in Diabetic Patients Versus non-Diabetics with Coronary Heart Disease
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Background :Atherosclerosis is the most
frequent underlying cause of ischemic heart
disease and a major cause of death all over the
world. This study was carried out to analyze and
compare the angiographic findings in patients
with diabetes mellitus versus non diabetics with
coronary heart disease , and to correlate these
findings with some risk factors for coronary
heart disease.
Methods: A total of 100 patients were studied,
50 with diabetes mellitus, and 50 non diabetics.
This study was carried out at Al-Sadr teaching
hospital in Basrah, Southern Iraq during the
period April 2009- September 2009. All patients
were known to have coronary heart disease. Risk
factors for coronary heart disease

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
OPEN CIRCUIT HEAT EXCHANGER DYNAMICS DURING FLOW REDUCTION TRANSIENT IN THEIR SECONDARY LOOPS
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An experimental and theoretical analysis was conducted for simulation of open circuit cross flow heat
exchanger dynamics during flow reduction transient in their secondary loops. Finite difference
mathematical model was prepared to cover the heat transfer mechanism between the hot water in the
primary circuit and the cold water in the secondary circuit during transient course. This model takes under
consideration the effect of water heat up in the secondary circuit due to step reduction of its flow on the
physical and thermal properties linked to the parameters that are used for calculation of heat transfer
coefficients on both sides of their tubes. Computer program was prepared for calculation purposes which
cover a

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Neutrophil / Lymphocyte Ratio is not Correlated with Disease Activity in Rheumatoid Arthritis Patients
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Rheumatoid arthritis is a chronic systemic inflammatory disease. Inflammation leads to joint damage and increases the risk of cardiovascular diseases. Neutrophil lymphocyte ratio (NLR) is a measure of inflammation in many diseases. Therefore, we aimed to evaluate the usefulness of NLR to detect inflammation in RA, and its correlation to RA disease activity indices and some hematological parameters. A cross-sectional study involving 24 patients with active rheumatoid arthritis (RA) who are using MTX participated in this study. All patients were clinically evaluated using disease activity score of 28 joints (DAS28) and simplified disease activity index (SDAI), whereas functional disability was assessed by health assessment questionnaire di

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Temperatture esttiimattiion off EXDRA and SSUMI dwarff Nova systtems from spectroscopic data
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The seasonal behavior of the light curve for selected star SS UMI and EXDRA during outburst cycle is studied. This behavior describes maximum temperature of outburst in dwarf nova. The raw data has been mathematically modeled by fitting Gaussian function based on the full width of the half maximum and the maximum value of the Gaussian. The results of this modeling describe the value of temperature of the dwarf novae star system leading to identify the type of elements that each dwarf nova consisted of.

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Publication Date
Wed Jul 16 2025
Journal Name
Iraqi Journal Of Science
UNSTEADY PRESSURE DROP AND HEAT TRANSFER OFMAGNETOHYDRODYNAMIC ANNULAR TWO-PHASE INRECTANGULAR CHANNEL
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An annular two-phase, steady and unsteady, flow model in which a conductingfluid flow under the action of magnetic field is concavely. Two models arepresented, in the model one; the magnetic field is perpendicular to the long side ofthe channel, while in the model two is perpendicular to the short side. Also, westudy, to some extent the single-phase liquid flow.It is found that the motion and heat transfer equations are controlled by differentdimensionless parameters namely, Reynolds, Hartmann, Prandtl, and Poiseuilleparameters. The Laplace transform technique is used to solve each of the motion andheat transfer equations. The effects of each of dimensionless parameters upon thevelocity and heat transfer is analyzed.A comprehensive study fo

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