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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 Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Semi-Small Compressible Modules and Semi-Small Retractable Modules
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Let  be a commutative ring with 1 and  be left unitary  . In this paper we introduced and studied concept of semi-small compressible module (a     is said to be semi-small compressible module if  can be embedded in every nonzero semi-small submodule of . Equivalently,  is  semi-small compressible module if there exists a monomorphism  , ,     is said to be semi-small retractable module if  , for every non-zero  semi-small sub module in . Equivalently,  is semi-small retractable if there exists a homomorphism  whenever  .     In this paper we introduce and study the concept of semi-small compressible and semi-small retractable s as a generalization of compressible  and retractable  respectively and give some of their adv

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Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Engineering
Introduction and Investigation into Oil Well Logging Operations (Review)
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ole in all sta Oil well logging, also known as wireline logging, is a method of collecting data from the well environment to determine subterranean physical properties and reservoir parameters. Measurements are collected against depth along the well's length, and many types of wire cabling tools depend on the physical property of interest. Well probes generally has a dynamic respon to changes in rock layers and fluid composition. These probes or well logs are legal documents that record the history of a well during the drilling stages until its completion. Well probes record the physical properties of the well, which must then be interpreted in petrographic terms to obtain the characteristics of the rocks and fluids associated with

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Publication Date
Mon Dec 01 2025
Journal Name
لـــة الــدراســات التربــويـــة والعلــمــيــة - كـلــيــة التـربـــيــة - الجـامـعـــة العــراقــيــ ة 403مـجـلــة الـدراســـات التربـويـــة والعلـمــيــة - كـلــيــة التـربـيــة - الجــامـعــة العـراقــيــة الع
Bent liquid crystal compounds containing heterocyclic: Synthesis and Characterization
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This article reported the synthesis and characterization of new bent-shape liquid crystals compounds containing pyrimidine as a core unit and a 5H-thiazolo[3,4-b] [1, 3,4] thiadiazols ring with an amid group. This study includes reaction 5,5-diethylpyrim idine-2,4,6(1H,3H,5H)-trione and two moles of chloroacetylchloride in N, N-dimethyl formamide (DMF) and triethylamine (TEA) to product compound [I], then reacted the later compound with two moles of 4-hydroxybenzaldehyde to yield compound [II] then synthesis compound [III] by reaction compound[II] , thiosemicarbazide and mercap toacetic acid with sulfuric acid concentration, then the compound [III] reaction with deferent acid chlorides to product amid compounds [IV-VII]. The comp

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Publication Date
Mon Jan 01 2024
Journal Name
Malaysian Journal Of Nursing
Relationship between Cigarette Smoking and Anxiety Level among Nurses
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Background: This study aims to determine whether cigarette smoking and anxiety degrees are related among nurses. Methods: A correlation design study was conducted at Baquba Teaching Hospital in Diyala Governorate, and the study period extended from September 10th, 2023, to January 28th, 2024. A nonprobability purposive sample was used to include 200 nurses working at Baquba Teaching Hospital, Iraq. Data were collected using a self-administered questionnaire from January 10th to February 7th, 2024. There were two components to the study instruments. Initially, the demographic sheet contained the individuals' sociodemographic data. The Taylor manifest anxiety scale is included in the second section. The collected data were analyzed us

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Publication Date
Wed Apr 08 2026
Journal Name
Plos One
Text encryption through bio-inspired DNA and RNA sequencing
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Cryptography is the technology of protecting information and communication by means of encoding the sending information. Existing methods often operate within predetermined mathematical structures which can be subject to pattern recognition and which are lack biological randomness. To address these challenges, this paper introduced a new bio-inspired cryptography approach to protect text messages using the coding mechanisms of DNA and RNA materials. The encryption system consists of six steps: encoding the plaintext message into DNA sequences, transcribing DNA into RNA, applying the complementary base pairing, scrambling RNA segments, optional reverse transcription, and encoding the resulting DNA-RNA characters into ciphertext. Rand

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Publication Date
Sun Aug 01 2021
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Audio compression using transforms and high order entropy encoding
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<span>Digital audio is required to transmit large sizes of audio information through the most common communication systems; in turn this leads to more challenges in both storage and archieving. In this paper, an efficient audio compressive scheme is proposed, it depends on combined transform coding scheme; it is consist of i) bi-orthogonal (tab 9/7) wavelet transform to decompose the audio signal into low &amp; multi high sub-bands, ii) then the produced sub-bands passed through DCT to de-correlate the signal, iii) the product of the combined transform stage is passed through progressive hierarchical quantization, then traditional run-length encoding (RLE), iv) and finally LZW coding to generate the output mate bitstream.

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Publication Date
Wed Mar 03 2021
Journal Name
International Journal Of Pharmaceutical Research
Complexes ofCo(ll),Cu(||),Ni(||),pt(|| ),and pd(||) with N3O-chelating Ligand Incorporating Azo and Shiff Base Moieties ;synthesis, spectroscopic ,Thermal Decomposition Theoretical
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Complexes ofCo(ll),Cu(||),Ni(||),pt(|| ),and pd(||) with N3O-chelating Ligand Incorporating Azo and Shiff Base Moieties ;synthesis, spectroscopic ,Thermal Decomposition Theoretical

Publication Date
Thu Dec 01 2016
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Co(II) and Cd(II) Mixed-Ligands Complexes Prepared From N'-(4-methylsulfanyl-benzoyl)-hydrazine Carbodithioic Acid Methyl Ester; Synthesis and Physico-Chemical Characterisation
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This work is based on the synthesis of Cobalt(II) and Cadmium(II) mixed-ligands compounds obtained from the reaction of N'-(4-methylsulfanyl-benzoyl)-hydrazine carbodithioic acid methyl ester as a ligand and using ethylendiamine (en), 2,2'-bipyridine (bipy) or 1,10-phenanthroline (phen) as a co-ligand. The synthesis of ligand (HL) was based on multi-steps synthetic procedure. The reaction of 4-methylsulfanyl-benzoyl chloride with hydrazine gave 4-methylsulfanyl-benzoic acid hydrazide. This compound was reacted with carbon disulfide and potassium hydroxide in methanol to yield N'-(4-methylsulfanylbenzoyl)-hydrazine potassium thiocarbamate, which upon reaction with methyl iodide resulted in the formation of the ligand. A range of physico-chem

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Mechanical Science And Technology
Damage detection in glass/epoxy composite structure using 8–12 GHz X-band
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Publication Date
Fri Jan 01 2010
Journal Name
Jordon: Al-ahliyya Publishing House
Unity in diversity: Interfaith Dialogue(translated into Arabic), Jordon: Al-Ahliyya Publishing House.
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