this research aims at a number of objectives including Developing the tax examination process and raise its efficiency without relying on comprehensive examination method using some statistical methods in the tax examination and Discussing the most important concepts related to the statistical methods used in the tax examination and showing its importance and how they are applied. the research represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side Some statistical methods applied to the sample of the final accounts for the contracting company (limited) and the pharmaceutical industry (private contribution), The research has reached set of results that:The statistical methods work on developing the tax examination process since the statistical sampling can determine the extent of reliance on taxpayer accounts submitted in his tax endorsement without conducting a comprehensive examination and The statistical Analysis procedures represented by time-series, regression and correlation work in determining the relationship among the variables in the tax endorsement and vrifying the reasonableness of its figures.
ABSTRACT. A new three metal complexes of La(III), Ce(IV) and UO2(II) ions have been synthesized based on a Schiff base derived from the condensation of L-histidine and anisaldehyde. All prepared compounds were characterized by different spectroscopic techniques and Density-functional theory (DFT) calculations. The complexes were proposed to have an octahedral structure based on the investigated results. The optimized shape, numbering system, and dipole moment vector of Ligand and La, Ce, and UO2 (1:1) chelates were investigated. The Schiff base ligand and complexes exhibit moderate action against all of the bacteria tested, with P. aeruginosa, Klebsiella sp., and E. faecalis respectively being the order of inhibition.
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Green synthesis is depending on preparation of nano composited SiO2/V2O5 by using the modified sol-gel method depending on rice husk ash as a source for the extraction of silica gel and the product powder of nano composited SiO2/V2O5 characterization by many techniques such as X-ray diffraction spectroscopy (XRD), field emission scanning electron microscopy (FESEM), and N2 adsorptions/desorption isotherms (BET). This study also includs the biological effectiveness of SiO2/V2O5 and its effect on inhibiting bacterial growth after the prepared nanomaterial was applied to wound dressings, which gave a promising result for its use as
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In this research, the performance of asphalt mixtures modified with polyethylene polymer (PE) by adding 2%, 4%, and 6% percentages was evaluated. Two kinds of PE are employed: Low-Density PE (LDPE) and High-Density PE (HDPE). The semi-wet mixing technique (SWM) was conducted to avoid stability issue for PE-modified binder during storage condition. Many experimental tests were conducted to evaluate the ability of these mixtures to withstand the effects of loads and moisture. The hardness index of these mixtures was also measured to determine their resistance to the effects of high temperatures without causing permanent deformations. The results showed that adding PE led to a remarkable enhancement in the performance of PE-modified mixtures.
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Accurate pore and fracture pressure detection is a major step in successful drilling operations design. The overestimation of these parameters absolutely leads to serious problems throughout and after well drilling. This study is concerned with the characterization and analysis of the most significant diagenetic processes that degrade or improve the reservoir characteristics of the Mauddud Formation in the Badra oil field. The primary goal of this research is to estimate the pore pressure and fracture pressure using well logging data by Techlog 2015 software in order to assess the impact on the estimation of the mud weight window (MWW). The estimated values of formation pressures are then analyzed according to different diagenetic p
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This work investigates the use of hydrogenated amorphous silicon (a-Si:H) as a high-refractive-index material for quarter-wave distributed Bragg reflectors (DBRs) in photonic applications. In comparison to Si3N4, a-Si:H enables enhanced optical confinement, broader omnidirectional reflectance, and improved figures of merit, including higher Purcell and quality factors, while minimizing mirror complexity. To evaluate the practical impact of these advantages, a theoretical comparison is conducted between Fabry–Pérot cavities based on a-Si:H/SiO2 and Si3N4/SiO2 DBRs, examining resonance shifts as functions of cavity refractive index (1.0–3.0) and temperature (0–250 °C). The numerical results indicate that Si3N4/SiO2 planar Bragg caviti
... Show MoreIn a hybrid cooling solar thermal systems , a solar collector is used to convert solar energy into heat energy in order to super heat the refrigerant leaving the compressor, and this process helps in the transformation of refrigerant state from gaseous state to the liquid state in upper two-thirds of the condenser instead of the lower two-thirds such as in the traditional air-conditioning systems and this will reduce the energy needed to run the process of cooling .In this research two systems with a capacity of 2 tons each were used, a hybrid air-conditioning system with an evacuated tubes solar collector and a traditional air-conditioning system . The refrigerant of each type was R22.The comparison was in the amou
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في هذا البحث تم تحضير المركبات المعدنية الجديدة لأيونات البلاتين (الرباعي) و الذهب (الثلاثي) مع ليكاند قاعدة مانخ جديد مشتق من السيبروفلوكساسين . تم استخدام المعقدات بعد ذلك كمصدر لتحضير جزيئات عن طريق ترسيب المعقدات على مسام دقائق السيليكا النانوية. Si/Au2O3 Si/PtO2 تم تشخيص الليكاند و معقداته
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Compression study of Irisin, Vitamin D and Kidney Function Parameters Between Iraqi Fracture Patients with and Without DM2 and Healthy Control, Omar Yousif Majnun*, Altaie AF
Objectives: To compare early pregnancy outcomes, including miscarriage, ectopic pregnancy, multiple pregnancy, and congenital anomalies, among women who conceived following ovulation induction with letrozole or clomiphene citrate. Methods: A prospective comparative observational study was conducted at Al-Elwiya Maternity Teaching Hospital and a private clinic in Baghdad, Iraq, from March 2023 to December 2024. One hundred infertile women aged 21–35 years who conceived after ovulation induction with either letrozole (5 mg/day) or clomiphene citrate (100 mg/day) for five days (cycle days 3–7) were enrolled. Participants were followed through early pregnancy with serial sonography at 6, 8–11, and 18–20 weeks of gestation. Data
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