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.
Various visual media are becoming an increasingly important and active instrument of communication. This fact has led some political parties and leading personalities in Iraq to make use of them as an accepted forum for the discussion of public affairs usually in a manner that conforms to their declared policy. They have to draw as much popular support as they could for the causes which they fight for. As a result, a state of great confusion has been created from the contradictory statements made by the contending parties and gave left grave consequences on all types of the audience receiving them. The problem of the study can be summarized in one major question: What is the opinions of the audience as regards the statements made by the
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Proteinases (E.C.3.4.21) family are widely distributed in the nature; it was present in animals tissues , plants and microbial cell . Protease was purified from Zahdi seed (Phoenix dactylifera L.) by several steps included ammonium sulphite ppt (75%) saturation and dialyzed against the 80mM sodium phosphate buffer at pH 7.5 . The enzyme specific activity was 407.62 unit/mg protein. The obtained extract was purified by DEAE-Cellulose column followed by gel filtration through Sephacyl S-200 column .The enzyme specific activity ,yield and purification fold were 1873.49 unit/mg protein, 22.99 and 58.42% respectively. The results of protease characterization showed that the molecular weight was 25118 daltons as determined by gel f
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Some new complexes of 4-(5-(1,5-dimethyl-3-oxo-2-phenyl pyrazolidin-4- ylimino)-3,3-dimethyl cyclohexylideneamino) -1,5- dimethyl-2- phenyl -1H- pyrazol -3(2H) –one (L) with Mn(II), Fe(III), Co(II), Ni(II), Cu(II), Pd(II), Re(V) and Pt(IV) were prepared. The ligand and its metal complexes were characterized by phisco- chemical spectroscopic techniques. The spectral data were suggested that the (L) as a neutral tetradentate ligand is coordinated with the metal ions through two nitrogen and two oxygen atoms. These studies revealed Octahedral geometries for all metal complexes, except square planar for Pd(II) complex. Moreover, the thermodynamic activation parameters, such as ?E*, ?H, ?S, ?G and K are calculated from the TGA curves using Coa
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Universities are among spaces where it's important to ensure thermal comfort in indoor spaces, improving the occupants' well-being and productivity. The problem of the research was to study appropriate glazing systems for the spaces of the University of Baghdad because glazing systems are one of the most important elements of the indoor environments, and it has a major impact on the thermal performance of buildings. Glass is one of the most seasoned materials that are most utilized in the design. Since it is a diaphanous material, it allows sunlight to enter the building, increasing the space's temperature, cooling loads, and energy consumption in summer. The research followed the experimental method by studying and
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In the name of God, praise be to God, and prayers and peace be upon the best of God’s creation, Muhammad bin Abdullah, and upon his family and companions, and from his family:
And after:
He saw from verbs that transcend one effect if it is visual and to two effects if it is heart and this action has several strokes and it is an awareness of the sense and illusion and imagination and reason and in addition to that it has many meanings dealt with in the glossary books and as for what the verb included in the audio studies it is the explanation and deletion and slurring The heart of my place. As for what the grammatical studies included, it focuses on one or two effects according to its l
The Arab Islamic Manuscripts in the science libraries humanly global heritage in different types of knowledge and science, as they were not confined to a particular flag but extended to include all kinds of science, and to facilitate the knowledge of these types of manuscripts has been necessary to operate them indexed in most libraries , because it is important in determining the size of those manuscripts and set them up and facilitate the work of the investigators, as well as the significance of indexing to know printed manuscripts in order to avoid repetition of the publication of the manuscript more than once, especially if the deployment is to be characterized by accurate scientific integrity and following the origins of the scienti
... Show MoreThe preferred route of drug administration is the oral route, but drugs with narrow absorption window in the gastrointestinal tract are still challenging. The ability to extend and monitor the gastric emptying time is a valuable tool for processes remaining in the stomach longer than other traditional dosage forms.
The purpose of this study was to formulate and evaluate gastroretentive superporous hydrogel (SPH) of carvedilol with view to improve its solubility and increase gastric residence time in order to get sustained release formulas via utilization of various kinds and concentrations of hydrophilic polymers then after, incorporate the best prepared formula into capsules.
Sixteenth formulae of SPH h
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This research paper tries to show the significance of the narrative structure in the television advertisement and its connotations. The researchers chose the annual advertisement of Zain Mobile Telecommunication Company for the year 2020, which shed light on the global Corona pandemic crisis. The idea of the advertisement won wide approval as it focused on the suffering that everyone is witnessing like medical and security personnel in particular, and family relationships consequences.
In addition to the positive global interaction with the message presented by the Company in these exceptional circumstances. The advertisement, which lasted for 2.35 minutes, exceeded 13 million views in a short period of time. This prompted us to choos
Effect of nano and micro SiO2 particles with different weight percent (2,4,6,8 and 10) %wt on the Interlaminar fracture toughness (GIc) of 16-plies of woven roving glass fiber /epoxy composites prepared by hand lay – up technique were investigated. The specimens were tested using DCB test (mode I).
Area method was used to compute the interlaminar fracture toughness. The results show that, GIc would increase with the increasing in the filler content, the main failure in microcomposites and nanocomposites was delamination in the layers, the delamination reduced with increasing in the filler content.