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))
Abstract-Industrial and urban development has resulted in the spread of plastic waste and the increase in the emissions of carbon dioxide resulting from the cement manufacturing process. The current research aims to produce green (environmentally friendly) concrete by using plastic waste as coarse aggregates in different proportions (10% and 20%) and nano silica sand powder as an alternative to cement in different proportions (5% and 10% by weight). The results showed that compressive strength decreased by 12.10% and 19.23% for 10% and 20% plastic waste replacement and increased by 12.89% and 20.39% for 5% and 10% silica sand replacement respectively at 28 days. Flexural strength decreased by 12.95% and 19.64% for 10% and 20% plastic waste
... Show MoreThe rate of births delivered by cesarean section (CS) has gone up substantially all over the world. Post-cesarean surgical site infection (SSI) is a common cause of maternal morbidity and mortality that results in prolonged period of hospitalization with increased cost and direct health implications, especially in low socioeconomic population, resource- restricted settings, and war- related conditions with internal forced movement. This study was aimed to find incidence of post cesarean section surgical site infection withthe accompanying risk factors.Pregnant ladies admitted to department of obstetrics and gynecology at Medical City Hospital in Baghdad who had undergone CSs were followed up prospectively from first of January 2017 till end
... Show MoreEmbedding an identifying data into digital media such as video, audio or image is known as digital watermarking. In this paper, a non-blind watermarking algorithm based on Berkeley Wavelet Transform is proposed. Firstly, the embedded image is scrambled by using Arnold transform for higher security, and then the embedding process is applied in transform domain of the host image. The experimental results show that this algorithm is invisible and has good robustness for some common image processing operations.
This research presents a comparison of performance between recycled single stage and double stage hydrocyclones in separating water from water/kerosene emulsion. The comparison included several factors such as: inlet flow rate (3,5,7,9, and 11 L/min), water feed concentration (5% and 15% by volume), and split ratio (0.1 and 0.9). The comparison extended to include the recycle operation; once and twice recycles. The results showed that increasing flow rate as well as the split ratio enhancing the separation efficiency for the two modes of operation. On the contrary, reducing the feed concentration gave high efficiencies for the modes. The operation with two cycles was more efficient than one cycle. The maximum obtained effici
... Show MoreNumerical simulations are carried out to evaluate the coherence concept’s effect on the performance regarding the optical system, when observing and imaging the planet’s surface. In numerous optical approaches, the coherence qualities of light sources play an important role. This paper provides an overview about the mathematical formulation of temporal and spatial coherence and incoherence properties of light sources. The circular aperture was used to describe the optical system like a telescope. The simulation results show that diffraction-limited for incoherent imaging system certainly improves the image. Yet, the quality of the image is degraded by the light source's highly spatial and temporal coherence properties, resulting in a
... Show MoreA new bio-electrochemical system was proposed for simultaneous removal of organic matters and salinity from actual domestic wastewater and synthetically prepared saline water, respectively. The performance of a three-chambered microbial osmotic fuel cell (MOFC) provided with forward osmosis (FO) membrane and cation exchange membrane (CEM) was evaluated with respect to the chemical oxygen demand (COD) removal from wastewater, electricity generation, and desalination of saline water. The MOFC wasinoculated with activated sludge and fueled with actual domestic wastewater. Results revealed that maximum removal efficiency of COD from wastewater, TDS removal efficiency from saline water, power density, and current density were
... Show MoreThis search has introduced the techniques of multi-wavelet transform and neural network for recognition 3-D object from 2-D image using patches. The proposed techniques were tested on database of different patches features and the high energy subband of discrete multi-wavelet transform DMWT (gp) of the patches. The test set has two groups, group (1) which contains images, their (gp) patches and patches features of the same images as a part of that in the data set beside other images, (gp) patches and features, and group (2) which contains the (gp) patches and patches features the same as a part of that in the database but after modification such as rotation, scaling and translation. Recognition by back propagation (BP) neural network as com
... Show MoreAbadan, one of the modernists, is the critics, whose words depend on the wound, the modification and the ills of the hadeeth.
He lived Abadan, age in the request to talk and take the elders, and Awali, and attribution, which affected him by taking, and update about (300) Sheikh or more.
Abadan also excelled in the novel and its origins, which made students talk to him, and ask for the novel, with his hardness and hardship. As we will see in the folds of the search
Investigating the strength and the relationship between the Self-organized learning strategies and self-competence among talented students was the aim of this study. To do this, the researcher employed the correlation descriptive approach, whereby a sample of (120) male and female student were selected from various Iraqi cities for the academic year 2015-2016. the researcher setup two scales based on the previous studies: one to measure the Self-organized learning strategies which consist of (47) item and the other to measure the self-competence that composed of (50) item. Both of these scales were applied on the targeted sample to collect the required data