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.
The most significant water supply, which is the basis of agriculture, industry and human and wildlife needs, is the river. In order to determine its suitability for drinking purposes, this study aims to measure the Water Quality Index (WQI) of the Tigris River in the Salah Al-Din Province (center of Tikrit), north of Baghdad. For ten (9) physio-chemical parameters, namely turbidity, total suspended sediments, PH, electrical conductivity, total dissolved solids, alkalinity, chloride, nitrogen as nitrate, sulphate, and then transported for examination to the laboratory, water samples were collected from 13 locations along the Tigris river. Using the weighted arithmetic index method, the WQI was measured and found to be 105,87 in up-stream, wh
... Show More
(2)
(1)
Spin coating technique has been applied in this work to prepared Xerogel films doped with Rhodamine 6G laser dyes. The solid host of laser dye modifies its spectroscopic properties with respect to liquid host. During the spin coating process the dye molecules suffer from changing their environment. The effects of three parameters were studied here: the spinning speed, multilayer coating and formaldehyde addition
In the current study, a direct method was used to create a new series of charge-transfer complexes of chemicals. In a good yield, new charge-transfer complexes were produced when different quinones reacted with acetonitrile as solvent in a 1:1 mole ratio with N-phenyl-3,4-selenadiazo benzophenone imine. By using analysis techniques like UV, IR, and 1H, 13C-NMR, every substance was recognized. The analysis's results matched the chemical structures proposed for the synthesized substances. Functional theory of density (DFT)
has been used to analyze the molecular structure of the produced Charge-Transfer Complexes, and the energy gap, HOMO surfaces, and LUMO surfaces have all been created throughout the geometry optimization process ut
(1)
Background. The presence of black triangles around the dental implant-supported prosthesis and the failure to construct adequate papillae around them bothers dental implantologists. Peri-implant surgical soft tissue management will improve esthetics, function, and implant survival. Aim. To compare the effects of rolled and nonrolled U-shaped flaps combined with a temporary crown in enhancing the soft tissue around dental implants. Materials and Methods. Forty patients were included in this study; all patients were operated on by the same maxillofacial surgeon at Al-Iraq specialized dental clinics from January 2019 to January 2020. Patients were divided randomly into two groups: group A: at the second stage of implant surgery, a U-sh
... Show More
(6)
(4)
The hazardous metabolic effects of treating schizophrenia patients with olanzapine comprise serotonin 2C receptor (5-HT2C) antagonists. Metabolic side effects of antipsychotic drugs, including lipid abnormalities, disturbed glucose metabolism, and weight gain, can have a major impact on treating psychiatric patients. The intent of this study was to investigate whether there is an associated link between the genetic polymorphism at -759C>T in the promoter region of the 5-hydroxytryptamine 2C receptor (HTR2C) gene and the metabolic syndrome driven by olanzapine in schizophrenia patients. A cross-sectional study that involved fifty hospitalized patients with schizophrenia. The patients were split into two groups (metabolic and non-metab
... Show MoreA twisted-fin array as an innovative structure for intensifying the charging response of a phase-change material (PCM) within a shell-and-tube storage system is introduced in this work. A three-dimensional model describing the thermal management with charging phase change process in PCM was developed and numerically analyzed by the enthalpy-porosity method using commercial CFD software. Efficacy of the proposed structure of fins for performing better heat communication between the active heating surface and the adjacent layers of PCM was verified via comparing with conventional longitudinal fins within the same design limitations of fin material and volume usage. Optimization of the fin geometric parameters including the pitch, numb
... Show More
(55)
(52)
Background: Diabetic is a chronic systemic disorder of glucose metabolism. That could be diagnosed using fasting and/or random plasma glucose and Glycated Haemoglobin (HbA1c). Several biochemical and microbial alterations of saliva could affect dental caries occurrence and severity among diabetic patients. The aim of the present study was to assess the relation of salivary glucose with severity of dental caries and Mutans Streptococci, among uncontrolled and controlled diabetic groups in comparison with non-diabetic control group. Materials and Methods: The total sample composed of adults aged (18-22) years. Divided into 25 uncontrolled diabetic patients (HbA1c > 7), 25 controlled diabetic patients (HbA1c ≤ 7), in addition to 25 no
... Show MoreIn this paper, Pentacene based-organic field effect transistors (OFETs) by using different layers (monolayer, bilayer and trilayer) for three different gate insulators (ZrO2, PVA and CYEPL) were studied its current–voltage (I-V) characteristics by using the gradual-channel approximation model. The device exhibits a typical output curve of a field-effect transistor (FET). Source-drain voltage (Vds) was also investigated to study the effects of gate dielectric on electrical performance for OFET. The effect of capacitancesemiconductor in performance OFETs was considered. The values of current and transconductance which calculated using MATLAB simulation. It exhibited a value of current increase with increasing source-drain voltage.
(1)