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 investigated the prevalence of oqxA and oqxB genes and their effective roles in the development of multidrug resistant (MDR) phenotype among clinical isolates of Klebsiella pneumoniae. Out of 150 clinical samples, 50 (33%) isolates were recognized as K. pneumoniae according to the morphological and biochemical properties. The minimum inhibitory concentrations (MICs) assay revealed that the resistance values of the isolates were 43 (86%) against ceftriaxone (4- ≥64 µg/ml), 42 (84%) against ceftazidime (16- ≥64 µg/ml), 41 (82%) against cefepime (≥16 µg/ml), 21 (42%) against ertapenem (≥8 µg/ml), 18 (36%) against imipenem (4- ≥16 µg/ml), 15 (30%) aga
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In this work, vanadium pentoxide (V2O5) thin films were prepared using rf magnetron sputtering on silicon wafer and glass substrates from V2O5 target at 200 °C substrate temperature, followed by annealing at 400 and 500 °C in air for 2 h. The prepared thin films were examined by X-ray diffraction (XRD), forier transform infra-red spectroscopy (FTIR), UV-visible absorbance, and direct current coductivity to study the effects of annealing temperature on their structural and optical properties. The XRD analysis exhibited that the annealing promoted the highly crystallized V2O5 phase that is highly orientated along the c direction. The crystalline size increased from 22.5 nm to 35.4 nm with increasing the annealing
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Background: Malnutrition during human growth affects the size of the tissues at different stages of life, body proportions, body chemistry, as well as quality and texture of tissues. Teeth are particularly sensitive to malnutrition. Malnutrition may affect odontometric measurement involving tooth size dimensions. The aim of this study was to estimate the effect of nutrition on teeth size dimension measurements among students aged 15 years old. Materials and methods: This study was conducted among malnourished group in comparison to well-nourished group matching with age and gender. The present study included 167 students aged 15 years (83 malnourished and 84 well-nourished). The assessment of nutritional status was done by using body mass
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Folic acid modulates several disorders in humans, pregnancy mostly because of the mitochondria-rich placenta, is a condition that favors oxidative stress.Transitional metals, especially iron, which are particularly abundant in the placenta, are important in the production of free radicals. Adenosine deaminase (ADA), an enzyme essential for the differentiation of lymphoid cells, has been used for monitoring diseases with altered immunity. In the present study we investigated the effect of regular and irregular administered folic acid in the first and second trimester of pregnancy to be compared with non-pregnant women ,and also the effect of regular and irregular using of folic acid supplement on oxidative stress parameters an
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Type 2 diabetes mellitus(T2DM) is a metabolic disease that is associated with an increased risk for atherosclerosis by 2-4 folds than in non- diabetics. In general population, low IGF-1 has been associated with higher prevalence of cardiovascular disease and mortality .This study aims to find out the relationship between IGF-1 level and other biochemical markers such as Homeostasis Model Assessment insulin resistance(HOMAIR) and Body Mass Index(BMI) in type 2 diabetic patients . This study includes (82) patients (40 females and 42 males) with age range (40-75) years,(34) non obese diabetic patients and (48) obese diabetic patients. The non obese individuals considered
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In this study 100 samples were collected from infected children with acute and chronic tonsillitis who attended to Al-Yarmook Teaching Hospital (ENT consultation clinic) from 5/12/2013 to 1/3/2014. The result of laboratory culture was positive in 67 samples. Depending on their cultural, morphological and biochemical characterization of bacterial isolate of them were identified as (37.31%) belonged to Streptococcus pyogenes and the diagnosis is confirmed by the use of Remel Rapid STR System, (34.32%) belonged to S.parasanguinis, (11.94%) S.mitis, (11.94%) S.oralis and (4.47%) S.thoraltensis . Results confirmed that cup assay gave highest inhibition zone after 24 hrs compare with well diffusion methods for suspension of L.
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One of the most important parameters determining structural members' durability and strength is the fire flame's influence and hazard. Some engineers have advocated using advanced analytical models to predict fire spread impact within a compartment and considering finite element models of structural components to estimate the temperatures within a component using heat transfer analysis. This paper presented a numerical simulation for a reinforced concrete beam’s structural response in a case containing Water Absorbing Polymer Spheres (WAPS) subjected to fire flame effect. The commercial finite element package ABAQUS was considered. The relevant geometrical and material parameters of the reinforced concrete beam model a
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Diabetes mellitus can be defined as a metabolic disorder disease .Complication of diabetes are due to diabetic nephropathy .This study was done in vitro to study the effect of different concentrations of erlotinib inhibitor ( tyrosine kinase inhibitor) on electrolyte levels (MgâºÂ²,CaâºÂ²,Naâº) in sera of Iraqi patients with newly diagnosis type2 diabetes and diabetic nephropathy in addition to find the best percentage inhibition for utilizing different concentrations from erlotinib (6.97x10â»â·, 9.30x10â»â· ,1.16x10â»â¶,1.39x10â»â¶ ,1.62x10â»âµ )molar on electrolyte levels . This study was conducted in The National Diabetes Ce
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The 2D electrical resistivity imaging (ERI) is a non-destructive method with good efficiency to detect shallow subsurface features. The archeological subsurface features were investigated with this method in most cases with the assistance of other methods such as GPR method. Eleven 2D ERI profiles were carried out to investigate the subsurface archeological features in the Kish site in the Babylon area. The 2D electrical resistivity survey was achieved with ABEM Terrameter-LS2 Device and 30 electrodes with 1-meter spacing between the adjacent electrodes along each profile. The length of the profile is 29 meters and the spacing between the adjacent profiles is 3 meters. The software RES2DINV was used to obtain the final inverted
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The current research aims to identify the contributions of small income-generating projects in theempowerment of rural women in Nineveh Governorate ,Al-Hamdaniya district, as a simplerandom sample was drawn from the research community of 280 respondents , according to theRobert Mason equation at the level of significance 0.05, so the sample size was 162 respondents,i.e. a percentage 58% collected the necessary data using a questionnaire prepared as a basic toolfor data collection consisting of 20 items distributed on two axes ,and the results of the researchwere analyzed and presented using the spss statistical program, as well as manual analysis usingrepetitions, the weighted mean, the standard deviation, and the percentage weight. And the
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