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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
Thu Mar 18 2021
Journal Name
Review Of International Geographical Education Online
Chomsky's Political Views as a Case Study in a Critical Discourse Analysis of Ideology in the Iraqi Wars
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APDBN Rashid, Review of International Geographical Education Online (RIGEO), 2021

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of New Theory
Brief review of soft sets and its application in coding theory
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In this paper, we will focus to one of the recent applications of PU-algebras in the coding theory, namely the construction of codes by soft sets PU-valued functions. First, we shall introduce the notion of soft sets PU-valued functions on PU-algebra and investigate some of its related properties.Moreover, the codes generated by a soft sets PU-valued function are constructed and several examples are given. Furthermore, example with graphs of binary block code constructed from a soft sets PU-valued function is constructed.

Publication Date
Fri Jan 18 2019
Journal Name
Asian Journal Of Chemistry
Determination of Chemicals and its Isotopic Composition in Tigris River,Iraq
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Stable isotope (?18O, ?D) values were determined along with the chemical compositions at 10 different locations along the Tigris river between Baghdad-Ammara cities of Iraq. The physico-chemical parameters and isotopic data were measured. The sampling site represents 34 % of total Tigris river in the republic of Iraq. The systematically increased in values of stable isotope as move from the downstream of the river and the most significantly appears at Kut lake. This increase occurs as a result of several factors, viz. (a) evaporation occurs low water level in the river and its tributaries, and (b) return flow water to the river from irrigation water in groundwater systems. The change in ion distribution and in the isotopic values related di

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
The passive As a grammatical phenomenon in four selected textbooks: Das Passiv Als grammatisches Phӓnomen in vier ausgewӓhlten Lehrwerken
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The research work is "The passive voice as a grammatical phenomenon in four selected textbooks". The research deals with the grammatical phenomenon passive in German. The research consists of two parts, the theoretical and the empirical part. The present research work is divided into 3 sections:

The first section includes the definition of passive, passive types, process passive, state passive, passive with modal verbs, and other types of passive. The second section provides illustrations of the four selected textbooks. The third chapter presents the passive voice in textbooks, namely German language teaching for foreigners by Dora Schulz and Heinz Griesbach, Delfin von Aufderstrasse H. and others, Em von Balme, M. and others and

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
COMPARATIVE STUDY BETWEEN A NOVEL DETERMINISTIC TEST FOR MERSENNE PRIMES AND THE WELL-KNOWN PRIMALITY TESTS
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In this article, a new deterministic primality test for Mersenne primes is presented. It also includes a comparative study between well-known primality tests in order to identify the best test. Moreover, new modifications are suggested in order to eliminate pseudoprimes. The study covers random primes such as Mersenne primes and Proth primes. Finally, these tests are arranged from the best to the worst according to strength, speed, and effectiveness based on the results obtained through programs prepared and operated by Mathematica, and the results are presented through tables and graphs.

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Publication Date
Sat Apr 01 2023
Journal Name
Heliyon
A comprehensive review on modelling the adsorption process for heavy metal removal from waste water using artificial neural network technique
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Publication Date
Wed Oct 09 2019
Journal Name
International Journal Of Drug Delivery Technology
The comparative study among the MRSAcin, Nisin A and vancomycin, on biofilm formation by Methicillin resistance Staphylococcus aureus isolated from food sources.
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Biofilms formation by pathogens microbial Control considered important in medical research because it is the hazarded virulence factor leading to becoming difficult to treat because of its high resistance to antimicrobials. Glycopeptide antibiotic a (Vancomycin) and the commercial bacteriocin (Nisin A) were used to comparative with purification bacteriocin (MRSAcin) against MRSA biofilm. One hundred food samples were collected from Baghdad markets from July 2016 to September 2016, including (cheese, yogurt, raw milk, fried meat, grilled meat, and beef burger). All samples were cultures; S. aureus was confirmation by macroscopic culture and microscopic examination, in addition to biochemical tests. Methicillin resistance S. asureus (

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Publication Date
Thu Mar 03 2022
Journal Name
Archives Of Rheumatology
Association of tumor necrosis factor-alpha promoter region gene polymorphism at positions -308G/A, -857C/T, and -863C/A with etanercept response in Iraqi rheumatoid arthritis patients
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Objectives: This study aims to evaluate the association between polymorphisms in the promoter region of the tumor necrosis factor-alpha (TNF-α) gene at locations -308G/A, -857C/T, and -863C/A with the tendency of being non-responder to etanercept.

Patients and methods: Between October 2020 and August 2021, a total of 80 patients (10 males, 70 females; mean age: 50 years; range, 30 to 72 years) with rheumatoid arthritis (RA) receiving etanercept for at least six months were included. The patients were divided into two groups responders and non-responders, based on their response after six months of continuous treatment. Following polymerase chain reac

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Colonization of Staphylococcus xylosus in the kidneys and bladder of mice
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Two isolates of Staphylococcus xylosus (urease producer and non urease producer) were injected in mice at a dose of 2 × 108 colony-forming units (CFU) intraurethrally. Results showed that both isolates were able to colonize kidney and bladder of the injected mice, regardless of their urease production. Moreover, there were insignificant differences between the two groups. These results emphasized the pathogenicity of this bacteria in UTI.

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Evaluation of some Virulence Factors and Drug Resistance of Bacteria Isolated from the Urine of Patients with TCC-Bladder Cancer
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Urinary tract infections (UTIs) mean microbial pathogens in the urethra or bladder (lower urinary tract). Important risk factors for recurrent UTI include obstruction of the urinary tract, use of a bladder catheter or a suppressed immune system. This study aims to isolate and identify bacteria from patients with TCC-bladder cancer or patients with a negative cystoscope and estimate antibiotic susceptibility patterns and evaluate some of the virulence factors. From a total of 62 patients with TCC-BC or negative cystoscope, only 35 favorable bacterial growths were obtained, including Escherichia coli (UPEC), a significant bacterial isolate, and Stenotrophomonas maltophilia. The percentage of multi drug-resistance bacteria

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