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.
This paper develops the work of Mary Florence et.al. on centralizer of semiprime semirings and presents reverse centralizer of semirings with several propositions and lemmas. Also introduces the notion of dependent element and free actions on semirings with some results of free action of centralizer and reverse centralizer on semiprime semirings and some another mappings.
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This article deals with the impact of including transverse ribs within the absorber tube of the concentrated linear Fresnel collector (CLFRC) system with a secondary compound parabolic collector (CPC) on thermal and flow performance coefficients. The enhancement rates of heat transfer due to varying governing parameters were compared and analyzed parametrically at Reynolds numbers in the range 5,000–13,000, employing water as the heat transfer fluid. Simulations were performed to solve the governing equations using the finite volume method (FVM) under various boundary conditions. For all Reynolds numbers, the average Nusselt number in the circular tube in the CLFRC system with ribs was found to be larger than that of the plain abs
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This study was aimed to produce AuNPs biologically using Klebsiella pneumoniae and study their synergistic effect with some antibiotics.Technologies of nanoparticles are quick and are employed in many applications in biomedicine. The potential of metallic nanoparticle as an anti-microbial agent is greatly investigated which considered as an alternative method to reduce the challenges of multi-drug resistance microbes. The present study discusses the novel approach to synthesize nanoparticles involving eco-friendly synthesis of gold nanoparticles using Klebsiella pneumoniae and study their effect as antimicrobial spectrum .Also study synergism effect of gold nanoparticles with antibiotic against Acinetobacter baumannii. These approac
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Bone metastases are the main reason for death in males suffering from advanced prostate cancer. This study aimed to create zoledronic acid and graphene oxide conjugation for anticancer therapy. The process of conjugation was confirmed by several characterization methods including UV-VIS spectrophotometry, Fourier Transform Infrared Spectroscopy (FTIR), and atomic force microscope (AFM). the cytotoxicity of 400, 600, and 800 μg/ml to each GO, ZOL, and ZOL-GO was evaluated on a human hepatic cell line (WRL 68) and human prostate cancer cell line (PC3) using an MTT assay. The antitumor mechanisms of ZOL-GO were examined by cell cycle analysis. The results demonstrated That ZOL-GO caused a reduction in the cell viability of WRL 68
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Text Clustering consists of grouping objects of similar categories. The initial centroids influence operation of the system with the potential to become trapped in local optima. The second issue pertains to the impact of a huge number of features on the determination of optimal initial centroids. The problem of dimensionality may be reduced by feature selection. Therefore, Wind Driven Optimization (WDO) was employed as Feature Selection to reduce the unimportant words from the text. In addition, the current study has integrated a novel clustering optimization technique called the WDO (Wasp Swarm Optimization) to effectively determine the most suitable initial centroids. The result showed the new meta-heuristic which is WDO was employed as t
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The insulation system of a machine coil includes several layers made of materials with different characteristics. The effective insulation design of machine coils, especially in the machine end winding, depends upon an accurate model of the stress grading system. This paper proposes a modeling approach to predict the transient overvoltage, electric field, and heat generation in machine coils with a stress grading system, considering the variation of physical properties in the insulation layers. A non-uniform line model is used to divide the coil in different segments based on material properties and lengths: overhang, stress grading and slot. The cascaded connection of chain matrices is used to connect segments for the representation of the
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Tillage appearance device is mechanical, electric-electronic design, getting Patent from the Central Organization for Standardization and Quality Control – Industrial Property Department - Ministry of Planning – The Republic of IRAQ under number Patent 3876 in 20 / 4 / 2014, calculates the number of clods per area by Tillage appearance device, This is done through the generation electrical impulses are sent to the controlled accurate calculates number clods required space and shows the result on the screen in order to see the tillage view per area. Three factor used in these experiment, first factor represents forward speed of tractor three levels (3.5, 4.5, and 5.5 km/h), second factor represent soil moisture content at two levels (14
... Show MoreThin films of the blended solution of NiPc/C60 are fabricated using spin-coating method for three different ratios (100/1, 100/10 and 100/100) according to the weight. The films are deposited on to glass substrates and treated with several annealing temperatures (373, 423 and 473)K. The structure and surface morphology of the as-deposited and annealed films using x-ray diffraction and AFM was studied and exhibited a change and enhanced crystallization and surface morphology caused by changes in heat treatment temperatures. Investigation of X-ray diffraction patterns of NiPc/C60 indicated that it have polymorphism structure, i.e. mix between amorphous and polycrystalline structure. when heat treatment temperatures ch
... Show MoreField trial was conducted during the growing season of 2011-2012 at the Research
Field, Department of Biology, College of Science, Baghdad University to test the
performance of wheat cv Rabyaa, Latifiya, Al-Iraq, Tummose 2, Abu-Graib 3, IPA
99 and Sham 6 grown under different soil water deficit stresses. Several agronomic
and physiological traits and yield and yield components of the test cultivars were
determined. The experiment was conducted in split plot design with five replications
for each treatment. The cultivars were kept in the sub plot while water stress
treatment was assigned as main plot. Water stress was applied by irrigated the plots
to the soil field capacity (FC) then withheld next irrigation until
In this work, the fusion cross section , fusion barrier distribution and the probability of fusion have been investigated by coupled channel method for the systems 46Ti+64Ni, 40Ca+194Pt and 40Ar+148Sm with semi-classical and quantum mechanical approach using SCF and CCFULL Fortran codes respectively. The results for these calculations are compared with available experimental data. The results show that the quantum calculations agree better with experimental data, especially bellow the Coulomb barrier, for the studied systems while above this barrier, the two codes reproduce the data.
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