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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
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Purification and Characterization β - lactamase produce from local isolate Klebsiella pneumonia
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Beta-lactamase was purified from local isolate Klebsiella pneumonia by several steps included precipitation with ammonium sulphate at 20-40% saturation, DEAE- ion exchange chromatography and gel filtration on Sephacryl S-200 column. The obtained purification fold and recovery were 32.66; 47.04% respectively. The characterization of the purified beta-lactamase showed that the molecular weight was about 4000 daltons as determined by gel filtration.Purified enzyme had an optimal pH of 7 for activity and an optimal stability between pH 6.5-7.5, results shows that the optimal temperature appear to be 35 ? C .During storage the enzyme retained 72% at -20 ? C and retained 25% of the activity at the same period at 4 ? C.

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Publication Date
Tue Feb 27 2024
Journal Name
Tem Journal
Supervised Classification Accuracy Assessment Using Remote Sensing and Geographic Information System
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Assessing the accuracy of classification algorithms is paramount as it provides insights into reliability and effectiveness in solving real-world problems. Accuracy examination is essential in any remote sensing-based classification practice, given that classification maps consistently include misclassified pixels and classification misconceptions. In this study, two imaginary satellites for Duhok province, Iraq, were captured at regular intervals, and the photos were analyzed using spatial analysis tools to provide supervised classifications. Some processes were conducted to enhance the categorization, like smoothing. The classification results indicate that Duhok province is divided into four classes: vegetation cover, buildings,

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Publication Date
Sat Mar 01 2025
Journal Name
Coed
Engaging High School Teachers with Artificial Intelligence Concepts, Applications, and Developments
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This work analyzes the effectiveness of an artificial intelligence (AI) community- building workshop designed for high school teachers and it focuses on contemporary issues related to AI concepts and applications. A group of high school teachers from local education districts attended a one-day AI hands-on workshop at our university. The workshop included several AI-related topics and hands-on examples and exercises aiming to introduce AI concepts and tools relevant to pre-college education. The participating teachers were expected to become a part of a collaborative network created to design, develop, and implement novel AI learning modules for high school students. Initial and a post-training surveys have been used to measure the

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Publication Date
Fri Jan 01 2021
Journal Name
Communications In Computer And Information Science
Audio Compression Using Transform Coding with LZW and Double Shift Coding
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Home New Trends in Information and Communications Technology Applications Conference paper Audio Compression Using Transform Coding with LZW and Double Shift Coding Zainab J. Ahmed & Loay E. George Conference paper First Online: 11 January 2022 126 Accesses Part of the Communications in Computer and Information Science book series (CCIS,volume 1511) Abstract The need for audio compression is still a vital issue, because of its significance in reducing the data size of one of the most common digital media that is exchanged between distant parties. In this paper, the efficiencies of two audio compression modules were investigated; the first module is based on discrete cosine transform and the second module is based on discrete wavelet tr

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Publication Date
Fri Sep 15 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Determine, Predict and Map Soil pH Level by Fiber Optic Sensor
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Abstract<p>Soil pH is one of the main factors to consider before undertaking any agricultural operation. Methods for measuring soil pH vary, but all traditional methods require time, effort, and expertise. This study aimed to determine, predict, and map the spatial distribution of soil pH based on data taken from 50 sites using the Kriging geostatistical tool in ArcGIS as a first step. In the second step, the Support Vector Machines (SVM) machine learning algorithm was used to predict the soil pH based on the CIE-L*a*b values taken from the optical fiber sensor. The standard deviation of the soil pH values was 0.42, which indicates a more reliable measurement and the data distribution is normal.</p> ... Show More
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Publication Date
Mon Jul 01 2019
Journal Name
The First National Conference On New Perspectives In Interpreting And Translation Studies And Teaching English As A Foreign Language
Promoting Peace by Althusserian and Foucauldian Reading ofLiterature: Sinan Antoon’s I’jaam
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This study seeks to investigate Sinan Antoon’s I’jaam (2004) through applying different theoretical frameworks including those of Althusser (1971) and Foucault (1978). Antoon, considered as one of the most internationally recognized Iraqi writers, wrote this dystopian, war novel in Arabic and translated it to English. Antoon’s emphasis placed on literature acting as an oppositional political voice has, in turn, created its own form of censorship inside the fictional world and outside the actual state censorship during Saadm Hossein reign. Thus, particular political messages within literary texts, like I’jaam, have been received with critical attention. The writing culture in Iraq has established an atmosphere in which literary criti

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Publication Date
Wed Apr 10 2019
Journal Name
Engineering, Technology &amp; Applied Science Research
Content Based Image Clustering Technique Using Statistical Features and Genetic Algorithm
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Text based-image clustering (TBIC) is an insufficient approach for clustering related web images. It is a challenging task to abstract the visual features of images with the support of textual information in a database. In content-based image clustering (CBIC), image data are clustered on the foundation of specific features like texture, colors, boundaries, shapes. In this paper, an effective CBIC) technique is presented, which uses texture and statistical features of the images. The statistical features or moments of colors (mean, skewness, standard deviation, kurtosis, and variance) are extracted from the images. These features are collected in a one dimension array, and then genetic algorithm (GA) is applied for image clustering.

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Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Image restoration using regularized inverse filtering and adaptive threshold wavelet denoising
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Although the Wiener filtering is the optimal tradeoff of inverse filtering and noise smoothing, in the case when the blurring filter is singular, the Wiener filtering actually amplify the noise. This suggests that a denoising step is needed to remove the amplified noise .Wavelet-based denoising scheme provides a natural technique for this purpose .

                In this paper  a new image restoration scheme is proposed, the scheme contains two separate steps : Fourier-domain inverse filtering  and wavelet-domain image denoising. The first stage is Wiener filtering of the input image , the filtered image is inputted to adaptive threshold wavelet

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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Calculation Mars – Earth distance and Mars orbital elements with Julian date
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In this paper, the Mars orbital elements were calculated. These orbital elements—the major axis, the inclination (i), the longitude of the ascending node (W), the argument of the perigee (w), and the eccentricity (e)—are essential to knowing the size and shape of Mars' orbit. The quick basic program was used to calculate the orbital elements and distance of Mars from the Earth from 25/5/1950 over 10000 days. These were calculated using the empirical formula of Meeus, which depended on the Julian date, which slightly changed for 10000 days; Kepler's equation was solved to find Mars' position and its distance from the Sun. The ecliptic and equatorial coordinates of Mars were calculated. The distance between Mars and the center of the E

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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Tissue Welding Using (800±10nm) Diode and (1064nm) Nd: YAG Lasers
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Joining tissue is a growing problem in surgery with the advancement of the technology and more precise and difficult surgeries are done. Tissue welding using laser is a promising technique that might help in more advancement of the surgical practice. Objectives: To study the ability of laser in joining tissues and the optimum parameters for yielding good welding of tissues. Methods: An in-vitro study, done at the Institute of Laser, Baghdad University during the period from October 2008 to February 2009. Diode and Nd-YAG lasers were applied, using different sessions, on sheep small intestine with or without solder to obtain welding of a 2-mm length full thickness incision. Different powers and energies were used to get maximum effect. Re

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