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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
Wed Jul 31 2019
Journal Name
Journal Of Engineering
Enhancing Heat Transfer in Tube Heat Exchanger by Inserting Discrete Twisting Tapes with Different Positions
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Enhancement of heat transfer in the tube heat exchanger is studied experimentally by using discrete twisted tapes. Three different positions were selected for inserting turbulators along tube section (horizontal position by α= 00, inclined position by α= 45 0 and vertical position by α= 900). The space between turbulators was fixed by distributing 5 pieces of these turbulators with pitch ratio    PR = (0.44). Also, the factor of constant heat flux was applied as a boundary condition around the tube test section for all experiments of this investigation, while the flow rates were selected as a variable factor (Reynolds number values vary from 5000 to 15000). The results s

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Focal glial detection coincides with precedes amyloid plague formation in APPPS1 transgenic mice by PCR
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The identification and sequencing of Amyloid Precursor Protien (APP) and presenilin (PS) opened the door for the engineering of transgenic mouse models to study pathogenic mechanisms of Alzheimer Disease (AD). The first successful mouse models over-expressed human APP with an Familiar AD (FAD) linked mutation in the brain. These mice exhibit Aß plaques, neuron loss, dystrophic neurites, inflammatory responses, learning impairments and deficits in synaptic transmission and/or long-term potentiation. The genotypes of all offspring of APP/PS1 mutant mice are analysed by Polymerise Chain Reactions. Generally there are two possibilities to analyse the DNA. The First, primers for APP or PS1 was used separately assuming that both genes are int

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Global DNA Methylation Levels in Epstein-Barr-Virus-Positive Iraqi Patients with Acute Lymphoblastic Leukaemia
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       Acute lymphoblastic leukemia (ALL) is one of the commonest hematological malignancies affecting children and adults. Recent evidence suggests an involvement of Epstein-Barr virus (EBV) in ALL pathogenicity. Epigenetic aberration, especially altered DNA methylation marks, is a key event of cancer development. The present study aims to investigate how the ALL epimethylome reacts to viral infection through the assessment of the total 5-methylcytosine (5mC) levels in ALL patients, according to EBV infection. The 5mC global DNA methylation levels in 50 diagnosed ALL patients (age mean 26.23 yrs; age range 10-60 yrs) and 25 age-matched healthy controls were assessed using MethylFlash™ Methylated DNA Quantification Kit. Acute pri

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Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
Sum Rate Maximization Versus MSE Minimization in FDD Massive MIMO Systems With Short Coherence Time
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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Broken Rotor Bar Diagnosis via Monitoring Current Spectrum Analysis in Micro Wind Turbine Induction Motor
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Micro wind turbines are generally used in remote locations, and it is difficult and expensive to repair faults which forced the need for condition monitoring and fault diagnosis which has not been used extensively for small turbines. The possibility of utilizing Fast Fourier Transform (FFT) for diagnosis the faults of broken rotor bar in squirrel cage induction motor of a micro wind turbine was investigated. Monitoring and analysis the current spectrum can be effective for diagnosis the early stage of faults and avoid complete catastrophic failure in the motor by powerful virtual instruments and LabVIEW software as an integral part of this instrumentation. Combination advanced signal processing technique with computerized signal processi

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Publication Date
Sat Apr 01 2017
Journal Name
Applied Energy
Melting enhancement in triplex-tube latent heat energy storage system using nanoparticles-metal foam combination
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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Global Pharma Technology
Synthesis, Characterization of 2-azido-4-(azido (2-azido-2-( azido carbonyl)-1,3-dioxoian-4-yl)methyl)– 5-((R-azido (hydroxyl) methyl- 1,3-dioxole-2-carbonyl azide. ethanol. hydrate (L-AZD) with Some Metal Complexes
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The reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal

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Publication Date
Wed May 01 2019
Journal Name
Research Journal Of Chemistry And Environment
Biodiesel from fresh and waste sunflower oil using calcium oxide catalyst synthesized from local limestone
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Publication Date
Fri Jun 30 2023
Journal Name
Samarra Journal Of Pure And Applied Science
New Ligand-Based Metal Complexes: Synthesis, Spectroscopic Characterization, Thermal Behavior, Anticancer Properties, and Biological Activity
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New ligands, N1, N4-bis (benzo[d]thiazol-2- ylcarbamothioyl) succinamide (L1) and N1, N4- bis (benzylcarbamothioyl)succinamide (L2), derived from succinyl chloride and 2-amino benzothiazole or benzylamine, respectively, have been used to prepare a set of transition metal complexes with the general formula [M2(L)Cl4], where L=L1 or L2, M = Mn(II), Ni(II), Cu(II), Cd(II), Co(II), Zn(II) or Hg(II). The synthesized compounds were characterized using various analytical techniques including TGA, 13C NMR, mass spectroscopy, 1H and Fourier-transform infrared (FTIR) spectroscopy, magnetic measurement, molar conductivity, electronic spectrum, (%M, %C, %H, %N) and atomic absorption flame (AAF) analysis. The results showed that (L1, L2) bin

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Publication Date
Mon Aug 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Photo -induced Electron Transfer Between Ruthenium (II) tris –(2,2  - bipyrdine ) and Methyl Viologen
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Electron transfer (ET) reactions represent an elementary chemical process which occurs in a large  variety of molecules, ranging from small ion pairs up to large biological system.      A theoretical study of photo – induced electron transfer between Ruthenium (II) tirs -( 2,2 ï‚¢- bipyrdine ) Ru(bpy)  2 3 and Methyl Viologen MV2+ in a variety of Solvents at room temperature is presented . This study is based on an optical activation by the absorption of light .The Solvent is described by a dielectric continuum model, and  the transferring is represented by a quantum mechanical wave function . In this application, the reorganization energy  , the driving free energy  Gï

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