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The tax examination by using some statistical methods: An applied research in the General Commission of taxes
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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.

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Preparation and Characterization of In2O3-CuO Nanocomposite Thin Films as NH3 Gas Sensor
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      An NH3 gas sensor was prepared from nanocomposite films of indium oxide-copper oxide mixtures with ratios of 0 , 10 , and 20 Vol % of copper oxide. The films were deposited on a glass substrate using chemical spray pyrolysis method (CSP) at 400oC. The structural properties were studied by using X-ray diffraction (XRD) and atomic force microscopy ( AFM). The structural results showed that the prepared thin films are polycrystalline, with nano grain size. By mixing copper oxide with indium oxide, the grain size of the prepared thin films was decreased and the surface roughness was increased. The UV-Visible spectrometer analysis showed that the prepared thin films have high transmittance.

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Publication Date
Mon Feb 18 2019
Journal Name
Lubricants
Terahertz Time Domain Spectroscopy to Detect Different Oxidation Levels of Diesel Engine Oil
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Diesel engine oil was subjected to thermal oxidization (TO) for six periods of time (0 h, 24 h, 48 h, 72 h, 96 h, and 120 h) and was subsequently characterized by terahertz time domain spectroscopy (THz-TDS). The THz refractive index generally increased with oxidation time. The measurement method illustrated the potential of THz-TDS when a fixed setup with a single cuvette is used. A future miniaturized setup installed in an engine would be an example of a fixed setup. For the refractive index, there were highly significant differences among the oxidation times across most of the 0.3–1.7 THz range.

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Central European Agriculture
Biofertilizer (EM-1) effect on growth and yield of three bread wheat cultivars
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Farmers keep trying to avoid using chemical fertilizer without losing high yield. A field experiment was conducted in the fields of Agriculture College, University of Baghdad during winter seasons of 2015 and 2016 to investigate the response of three bread wheat cultivars (Ibaa99, Abu-Ghraib3 and Buhooth22) to the frequency of spraying with biofertilizer (EM-1) (one time at tillering stage, twice at tillering and stem elongation stages and three times at tillering, stem elongation and booting stages) in addition to the control (without spraying), to the increase of grain yield. Randomized complete block design (RCBD), in split plots arrangement and four replications, was used. Spraying treatments were placed as main plots and cultivars as s

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
De-Noising of Corrupted Fluoroscopy Images Based on a New Multi-Line Algorithm
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 Fluoroscopic images are a field of medical images that depends on the quality of image for correct diagnosis; the main trouble is the de-nosing and how to keep the poise between degradation of noisy image, from one side, and edge and fine details preservation, from the other side, especially when fluoroscopic images contain black and white type noise with high density. The previous filters could usually handle low/medium black and white type noise densities, that expense edge, =fine details preservation and fail with high density of noise that corrupts the images. Therefore, this paper proposed a new Multi-Line algorithm that deals with high-corrupted image with high density of black and white type noise. The experiments achieved i

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Enhancement of Spectrum Sensing Performance via Cooperative Cognitive Radio ‎Networks at Low SNR
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     The inefficient use of spectrum is the key subject to overcome the upcoming spectrum crunch issue. This paper presents a study of performance of cooperative cognitive network via hard combining of decision fusion schemes. Simulation results presented different cooperative hard decision fusion schemes for cognitive network. The hard-decision fusion schemes provided different discriminations for detection levels. They also produced small values of Miss-Detection Probability at different values of Probability of False Alarm and adaptive threshold levels. The sensing performance was investigated under the influence of channel condition for proper operating conditions. An increase in the detection performance was achi

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Publication Date
Sun Sep 15 2024
Journal Name
Iraqi Journal Of Pharmaceutical Sciences
Novel Candidate Single Nucleotide Polymorphisms of ERCC2 Gene that Influence Colorectal Cancer Susceptibility
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Colorectal cancer (CRC) is the most common gastrointestinal malignancy and one of the top ten common cancers worldwide with approximately 2 million cases. There are multiple risk factors that could lead to CRC emergence; of which are genetic polymorphisms. Excision repair cross-complementing group 2 (ERCC2) gene encodes for ERCC2 enzyme which plays a crucial role in maintaining genomic integrity by removing DNA adducts. Several studies suggested that there could be a link between genetic polymorphisms of ERCC2 gene and the risk of CRC development. Hence the present study aims to validate the relationship between the following ERCC2 single nucleotide polymorphisms (rs13181, rs149943175, rs530662943, and rs1799790) and CRC susceptibility. A t

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
K. wire fixation versus conservative treatment of closed displaced intra-articular calcaneal fractures
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Background: Calcaneus is a spongy cancellous bone with rich blood supply , its fracture heals more rapidly providing no occurrence of infection and soft tissue injury around ,no gross malposition of fragments. The associated pain leads to a major impairment in life quality. The aim of treatment for calcaneal fractures is the decrease of pain and rebuilding of walking ability for patients with normal foot shape and the ability to wear normal foot wear. To reduce complications, a minimally invasive technique for the treatment of displaced intra-articular fractures of the calcaneus was preferred to use.

The purpose of this study was to determine whether the closed reduction and percutaneous K. wire fixation of displ

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Publication Date
Wed Dec 29 2021
Journal Name
Al-khwarizmi Engineering Journal
Analysis and Evaluation of a Quasi-Passive Lower Limb Exoskeleton for Gait Rehabilitation
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Lower extremity exoskeletons can assist with performing particular functions such as gait assistance, and physical therapy support for subjects who have lost the ability to walk. This paper presents the analysis and evaluation of lightweight and adjustable two degrees of freedom, quasi-passive lower limb device to improve gait rehabilitation. The exoskeleton consists of a high torque DC motor mounted on a metal plate above the hip joint, and a link that transmits assistance torque from the motor to the thigh. The knee joint is passively actuated by spring installed parallel with the joint. The action of the passive component (spring) is combined with mechanical output of the motor to provide a good control on the designed exoskeleton whi

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Antibacterial Activity of Electrospun Silver Nitrate /Nylon 6 Polymeric Nanofiber Water Filtration Mats
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Bacterial water pollution is a genuine general wellbeing concern since it causes various maladies. Antimicrobial nanofibers can be integrated by incorporating nanobiocides, for example, silver nanoparticles into nanofibers. Nylon 6 was dissolved in formic acid at a concentration of (25 wt. %) and tough antibacterial (AgNO3/Nylon) nanofibers were produced utilizing electrospinning system. Polymer solution was tested before accomplishing electrospinning process to acquire its surface tension, electric conductivity and viscosity, where every one of those parameters increased relatively with increasing concentration of (AgNO3) additions. SEM and EDX spectra were utilized to focus on the morphology, surface elemental mem

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Publication Date
Wed Apr 07 2021
Journal Name
Egyptian Journal Of Chemistry
Copolymers of Castor and Corn Oils with Lauryl Methacrylate as Green Lubricating Additives
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During the last few years, the greener additives prepared from bio-raw materials with low-cost and multifunctional applications have attracted considerable attention in the field of lubricant industry. In the present work, copolymers derived from sunflower and linseed oils with decyl methacrylate were synthesized by a thermal method using benzoyl peroxide (BPO) as a radical initiator. Direct polymerization of fatty acid double bonds in the presence of a free radical initiator results in the development of environmentally friendly copolymeric additives (Co-1 and Co-2). Fourier Transform Infrared (FTIR) and Proton Nuclear Magnetic Resonance (1H-NMR) were used to characterize the resulting copolymers. Thermal decomposition of copolymers was de

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