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.
In this work, a chemical optical fiber sensor based on Surface Plasmon Resonance (SPR) was designed and implemented using plastic optical fiber. The sensor is used for estimating refractive indices and concentrations of various chemical materials (methanol, distilled water, ethanol, kerosene) as well as for evaluating the performance parameters such as sensitivity, signal to noise ratio, resolution and the figure of merit of the fabricated sensor. It was found that the value of the sensitivity of the optical fiber-based SPR sensor, with 40 nm thick and 10 mm long Au metal film of exposed sensing region, was 3μm/RIU, while the SNR was 0.24, the figure of merit was 20, and the resolution was 0.00066. The sort of optical fiber utilized i
... Show MoreTechnological development in recent years leads to increase the access speed in the networks that allow a huge number of users watching videos online. Video streaming is one of the most popular applications in networking systems. Quality of Experience (QoE) measurement for transmitted video streaming may deal with data transmission problems such as packet loss and delay. This may affect video quality and leads to time consuming. We have developed an objective video quality measurement algorithm that uses different features, which affect video quality. The proposed algorithm has been estimated the subjective video quality with suitable accuracy. In this work, a video QoE estimation metric for video strea
... Show MorePurpose: The research aims to estimate models representing phenomena that follow the logic of circular (angular) data, accounting for the 24-hour periodicity in measurement. Theoretical framework: The regression model is developed to account for the periodic nature of the circular scale, considering the periodicity in the dependent variable y, the explanatory variables x, or both. Design/methodology/approach: Two estimation methods were applied: a parametric model, represented by the Simple Circular Regression (SCR) model, and a nonparametric model, represented by the Nadaraya-Watson Circular Regression (NW) model. The analysis used real data from 50 patients at Al-Kindi Teaching Hospital in Baghdad. Findings: The Mean Circular Erro
... Show MoreSelf-compacting concrete (SCC) has undergone a remarkable evolution recently based on the results from several studies that have indicated the chain of benefits SCC provides. Micro and nano materials used as mineral additives in SCC offer several high-performance properties, and this research studies the effects of micro silica (MS) (10%, used as a reference) and colloidal nano-silica (CNS) (2.5%, 5%, 7.5%, and 10%) on the fresh and hardened properties of SCC. All mixtures were estimated using flow, L-box, and V-funnel tests to examine workability and compressive strength, modulus of elasticity and tensile strength as hardened properties. The use of CNS increased the overall compressi
Abstract As a part of our ongoing project on the design and synthesis of new 4-thiazolidinone derivatives with antimicrobial activity, four new 4-thiazolidinone derivatives carrying bromo, nitro, methyl, and chloro groups on the benzene ring were synthesized by starting with the 7-amino-4-methylcoumarin moiety, linking coumarin with various phenyl isothiocynate to form the thiourea group, and then cyclizing the derivatives, characterized by IR and 1HNMR, and assayed in vitro for their antimicrobial activity against Gram positive and Gram negative bacteria and fungi. Overall, 2-(4-methyl-2-oxo-2H-chromen-3-yl)-3-(4-nitrophenyl) thiazolidin-4-one to be the most powerful individuals in the series. Based on the observed data, it can be sta
... Show MoreGlass Fiber Reinforced Polymer (GFRP) beams have gained attention due to their promising mechanical properties and potential for structural applications. Combining GFRP core and encasing materials creates a composite beam with superior mechanical properties. This paper describes the testing encased GFRP beams as composite Reinforced Concrete (RC) beams under low-velocity impact load. Theoretical analysis was used with practical results to simulate the tested beams' behavior and predict the generated energies during the impact loading. The impact response was investigated using repeated drops of 42.5 kg falling mass from various heights. An analysis was performed using accelerometer readings to calculate the generalized inertial load
... Show MoreChromium tanned leather wastes (CTLW) and vegetable tanned leather wastes (VTLW) were used as adsorbent materials to remove the Biebrich scarlet dye (BS), as an anionic dye from wastewater, using an adsorption method. The effects of various factors, such as weight of leather waste, time of shaking, and the starting concentration of Biebrich scarlet dye, temperature and pH were studied. It described the adsorption process using Langmuir and Freundlich isotherm models. The obtained results agreed well with the Langmuir model, and the maximum adsorption capacities of CTLW and VTLW were 73.5294 and 78.1250 mg.g⁻¹, respectively, suggesting a monolayer adsorption process. The adsorption kinetic was found to follow a pseudo-second-order kinetic
... Show More