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))
Carbon nanoparticles are prepared by sonication using carbon black powder. The surface morphology of carbon black (CB) and carbon nanoparticles (CNPs) is investigated using scanning electron microscopy (SEM). The particles size ranges from 100 nm to 400 nm for CB and from 10 nm to 100 nm for CNPs. CNPs and CB are mixed with silicon glue of different ratios of 0.025, 0.2, 0.05, and 0.1 to synthesis films. The optical properties of the prepared films are investigated through reflectance and absorbance analyses. The ratio of 0.05 for CNPs and CB is the best for solar paint because of its higher solar water heater efficiency and is then added to the silicon glue . Temperature of cold water and temperature of hot water in storage tank were ta
... Show MoreIn this work, the effect of partial amounts of gases in gas mixture of a CW CO2 laser on the output power was investigated. Also their effect on the condition determining the glow-discharge self-sustaining required for pumping the active medium was studied. Two fit relations were derived to predict the output laser power and the electric field to unit pressure ratio as functions to the partial amounts of gases. Results presented in this work could be used fruitfully to determine some of the optimum operational conditions of glow-discharge low-power CW CO2 lasers.
The research aimed to identify the extent to which the media offices in the ministries depend on the website of the Iraqi Council of Ministers as a source of information. Such goal includes a set of sub-goals: Knowing the reasons for media offices' reliance on the information provided by the Cabinet's website; and revealing the benefit derived from relying on the Cabinet's website.
The researcher used the survey method to screen and comprehend the extent to which the media offices in the ministries depend on the website of the Iraqi Council of Ministers as a source of information.
The mechanism of comprehensive account of the limits of research wa
... Show MoreThe present study aims at empirically investigating the effect of vocabulary learning strategies on Iraqi intermediate school students’vocabulary performance and reading comprehension. The population of the present study includes all the 1st year male students of Al-Wark’a intermediate school of Al-Risafa 1/ General Directorate of Education for the first course of the academic year (2015-2016). To achieve the aim of the study ,a pre-test and post-test after (5) weeks of experiment are administrated .The sample of the present study consists of (100) subjects :(50) students as an experimental group and other (50) students as a control group . The subj
... Show MoreInformation security contributes directly to increase the level of trust between the government’s departments by providing an assurance of confidentiality, integrity, and availability of sensitive governmental information. Many threats that are caused mainly by malicious acts can shutdown the egovernment services. Therefore the governments are urged to implement security in e-government projects.
Some modifications were proposed to the security assessment multi-layer model (Sabri model) to be more comprehensive model and more convenient for the Iraqi government. The proposed model can be used as a tool to assess the level of security readiness of government departments, a checklist for the required security measures and as a commo
In this study, phytoplankton density, chlorophyll-a, and selected physico- chemical parameters were investigated in Erbil wastewater channel. The surveys were carried out monthly from May 2003 to April 2004. Samplings were established on three sites from headwaters to the mouth. The results showed that pH was in alkaline side of neutrality, with significant differences (P<0.05) between sites 1 and 3. TSS concentration decreased from site 1 toward site 2 (mean value, 80.15 to 25.79 mg.l-1). A clear gradual increase in mineral content (TDS) observed from site one of the channel towards the mouthpart. Soluble reactive phosphate has a concentration maximum mean value reached 48.4 µg.l-1 which is recorded in site 2. A high positive relat
... Show MoreMeditationsuggetsthat the theatrical world and the receiptindicatethattherie a thread connection or relationshipbetweenthembecausetheateris an art thatfailsinto the abyss of the humanfield ,receivingis a practice thatisreffered to by corners of society and islocated in the context of thisfield. Thus, the relationshipbetweenalgeriantheater and the recepientissanctified by the nature of theaterwhichisbased on a social basis thatbuildsitsexistance and continuityfrom the recepient.Its impossible to imagine a real theaterthatwillbeestablishedunlessit’sassociatedwith an audience so one hand never claps to makesound. This connectionis the first phenomenonthatcanbecome accessible to all people and itremains the second phenomenonthatrequires th
... Show More