Technology is one of the important influences in the development of professions in general and the profession of tax auditing and examination in particular because of the importance of this section in the General Tax Authority because of the service it provides is auditing the financial accounts provided to the department by the taxpayers to ensure the correctness of revenue and the achievement of tax justice. Where the research aims at the importance of using electronic accounting information systems in developing the work of the Tax Audit and Examination Department, to reduce the difficulties that the department may be using using manual systems, which is the need for time and effort to accomplish it, and to develop methods and procedures for auditing and examination using electronic accounting information systems, and that is By designing electronic programs and systems that help in carrying out work quickly, with greater accuracy, and with less effort, and to achieve the research goal, an electronic system for tax audit and examination was designed using the Microsoft Excel spreadsheet program (for the purpose of developing A new system that is based on modern technology in order to assist in carrying out the work of electronic auditing and examination of financial accounts. One of the most important findings of this research is the possibility of achieving the goal of accuracy and speed in implementing financial audits electronically, by employing modern methods and procedures that work in An electronic audit environment One of the most important recommendations of the research is the necessity of developing the work of the department through electronic accounting programs and systems that help in conducting electronic data audits and developing the skills of the auditing and tax examination department employees through their participation in training courses that provide Do they have to practice electronic auditing work, as it requires him to understand and study well the system through which the data is audited electronically in addition to the necessity of providing the Tax Audit and Examination Department with data electronically or printed on tablets, and to take advantage of technology advantages by using modern methods and procedures that help the examiner to accomplish his work in a manner Best.
This study aims to identfy virtual plastic art exhibitions in light of the challenges of the Corona pandemic. It used a descriptive analytical method through several questions and examining future challenges via the Internet in publishing virtual plastic art exhibitions in many parts of the world in light of the challenges of the Corona pandemic. For that, it used Arab and foreign references.
The study reached many results, the most important of which are: The detection of virtual reality applications and their impact on the plastic arts exhibitions sector. Besides, the insights gained from future art gallery research with VR technology could provide direct and practical value for this sector. By using a technology, similar to the “
In this work, seven soil samples were brought brought to study and analyses the element concentrations from different southern regions of Iraq using laser-induced breakdown spectroscopy (LIBS) technique. It has been documented as an atomic emission spectroscopy (AES) technique. Laser-induced plasma utilized to analyze elements in materials (gases, liquids, and solids). In order to analyze elements in materials (gases, liquids, and solid). The Nd: YAG laser excitation source at 1064 nm with pulse width 9 ns is used to generate power density of 5.5 x 1012 MW/mm2, with optical spectrum in the range 320-740 nm. From this investigation, the soil sample analysis of the southern cities of Iraqi, it is concluded that the rich soil element of P, Si,
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Anastatica hierochuntica is believed to be very useful in Arab countries for treating various health disorders. The aqueous extract of Anastatica hierochuntica was investigated for its effects on hormones in mice females. the aqueous extract of plant at a dose level of 100mg/1mL showed significant increase (p<0.05) on levels of hormones LH, FSH, PRL level and PRO level. Clomid treated group showd significant increase in LH, FSH, and PRL while there was non-significant increase in PRO. From the above results, it is concluded for the first time that aqueous Anastatica hierchuntica extract offers significant effect of LH, FSH, PRL, and PRO in this mice females scompared with control.
The research studies the synthetic sculpture techniques in the outputs of the students of the department of art education in terms of the shape, texture, content and technique, and employing this style by the students of the department of art education on the college of fine arts, university of Diyala. The research consists of four chapters: the first chapter: the research problem summarized by looking for the synthetic sculpture and its importance in the treatment the industrial wastes in our social life, according to modern synthetic techniques, in the American and European sculpture. This technique has been employed in more than one contemporary artistic direction and style.
This study is considered important for the students of t
The research seeks to identify the effectiveness of a selective program in modifying irrational thinking that causes anger among an important class of societies in general. namely teachers. Specifically female teachers because of the pressures they suffer because of the nature of this profession. It may develop into anger outburst, which may cause irrational thinking arose as a result of the different situations they are going through. The sample of the program consisted of (12) teachers in Egypt, from different educational sectors. The researcher intended to clarify the emotion of anger and the irrational thoughts associated with it and the contribution of the selective counseling program in modifying those irrational thinking. This was
... Show MoreThis research aims to identify the role and impact of illustrations in contemporary fashion design inspired by historical costumes. Historical fashion aesthetics are adapted to design drawings. The experimental method was followed and a sample of 31 students in the department of fashion and textile design, third level were selected. Each student carried out two original historical and contemporary design. The models were executed two times: one with the usage of the program and the other without program help. The tools that were used are the program, the scale, the pre-skill test, and the post-skill test. One of the most relevant results of the research is the possibility of using historical costumes to highlight creativity and innovatio
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The current research aims to know the effect of teaching using multiple intelligences theory on academic achievement for students of primary school. The sample search of pupils . The research sample was divided into two groups where the first group represented the experimental group which studied the use of multiple intelligences and the second group represented the control group which studied the use of the traditional way . The search tool consisted of achievement test. Showed search results, there are statistically significant differences(0.05) between the average scores of students who have studied according to multiple intelligences between the average scores of students who have studied in accordance with the tradition way in the p
... Show MoreThe aim of this research is to investigation the optimization of the machining parameters (spindle speed, feed rate, depth of cut, diameter of cutter and number of flutes of cutter) of surface roughness for free-form surface of composite material (Aluminum 6061 reinforced boron carbide) by using HSS uncoated flat end mill cutters which are rare use of the free-form surface. Side milling (profile) is the method used in this study by CNC vertical milling machine. The purpose of using ANFIS to obtain the better prediction of surface roughness values and decreased of the error prediction value and get optimum machining parameters by using Taguchi method for the best surface roughness at spindle speed 4500 r.p.m, 920mm/rev feed rate, 0.6mm de
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The study aims to identify the symptoms of PTSD among displaced Yazidi women according to age, marital status, educational level, and type of status (displaced or survivor). The study also seeks to identify the effect of the relaxation program on reducing PTSD among displaced Yazidi women. The research sample included (60) Yazidis for the statistical analysis sample and (5) for the experimental sample in the Dohuk governorate. For achieving the research objectives, a scale was used from the PTSD Checklist for DSM-5 (PCL-5), as well as a relaxation program was prepared. The researchers reached the following results that there is an average level of PTSD symptoms among displaced Yazidi women, there are no statistically significant differen
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