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 effects of T-shaped fins on the improvement of phase change materials (PCM) melting are numerically investigated in vertical triple-tube storage containment. The PCM is held in the middle pipe of a triple-pipe heat exchanger while the heat transfer fluid flows through the internal and external pipes. The dimension effects of the T-shaped fins on the melting process of the PCM are investigated to determine the optimum case. Results indicate that while using T-shaped fins improves the melting performance of the PCM, the improvement potential is mainly governed by the fin’s body rather than the head. Hence, the proposed T-shaped fin did not noticeably improve melting at the bottom of the PCM domain; additionally, a flat fin is ad
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Rosemary is a well-known aromatic and medicinal plant used to treat various ailments. This study evaluated Rosmarinus officinalis essential oil for its phytochemical and antibacterial properties. The essential oil was analysed by using a gas chromatography-mass Spectrometry (GC-MS) that revealed the common chemicals containing verbenone 36.20% and 1,8-cineol (Eucalyptol) 12.14%. Extracted essential oils were tested for antibacterial activity against vancomycin intermediate Staphylococcus aureus (VISA), a strain of bacteria obtained locally from bacteremia patients. Three isolates were found to be VISA positive using the E-test (strips) and the population analysis profile method (PAP). VISA showed lower resist
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In this research, the kinetic studies of four isoenzymes of Asprtate aminotransferase, which partially purified from the urine of chronic renal failure patients were carried out .The four isoenzymes were obeyed Michaelis-Menton's equation and the optimum concentration of their substrate (Aspartic acid) was (166.5x10-3) mole/liter,and their Km values were determined. Four isoenzymesI,II,III,IV have shown an optimum pH at 7.4.The four isoenzymes obeyed Arrhenius equation up to 37º C and their Ea and Q10 constants were determined .
Ethinylestradiol is widely used in oral contraceptive formulations and also for the treatment of various sexual and metabolic disorders. It is not only a genotoxic agent but also a tumor initiating agent. In the present study, the modulatory effect of aqueous extract of date pits was evaluated against the genotoxic effect induced by ethinylestradiol on human lymphocytes using chromosomal aberrations (CA), blast index (BI), mitotic index (MI), sister chromatid exchanges (SCE) and replication index (RI) as parameters. The date pits extract was evaluated at 1.075x10-4, 2.125x10-4, 3.15x10-4 and 4.17x10-4 g/ml along with 10 μM of ethinylestradiol in culture medium. The results showed a significant dose-dependent decrease in the frequency of
... Show MoreBackground:Amino acid disorders are a major group of inborn error metabolism (IEM) with variable clinical presentation; its diagnosis constitutes a real challenge in a community with high consanguinity rate and no systematic newborn screening.
Objectives: to provide data about amino acid disorders detected in high-risk Iraqi children by using quantitative amino acid fluorescent high performance liquid chromatography (HPLC) analysis.
Type of the study: Cross-sectional study.
Methods: a descriptive cross sectional study from 1st February to 1st December 2014, at Neurological ward and clinic of the Children Welfare teaching Hospital, in Baghdad - Ira
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The (CTLA-4) encodes of the T cell receptor involved in the control of T cell
proliferation and mediates T cell apoptosis. The contribution of CTLA-4 gene
variants to type 1 diabetes has been analyzed in several ethnic groups. In this study,
the association of CTLA-4 +49 A/G polymorphism with type 1 diabetes was
investigated in Egyptian patients. Sixty type 1 diabetic patients (25 males and 35
females) and 60 healthy individuals (33 males and 27 females) subjects formed the
studied populations. CTLA-4 A/G polymorphism at position 49 in exon 1 was
identified using allele specific methods. Patient numbers with A/G, A/A and G/G
genotypes were 45 (75.0 %), 6 (10.0 %) and 9 (15.0%) while in healthy controls,
these w
The uses of traditional plant extract in the treatment of various diseases have been flourished. The present study, IJSR, Call for Papers, Online Journal
Background: Many studies have been conducted to evaluate the effect of using a hot material in the root canal and its potential for causing damage to the tooth supporting structure. Materials and methods: thirty permanent premolars were obturated with thermoplasticized Gutta-Percha using three different obturation techniques: soft core, Thermafil, and obtura to evaluate the rise in temperature on the root surface using a multipurpose digital thermometer. Results: temperature increases was significantly greater for Obtura versus Soft core (p<0.003), not significant for Thermafil versus Soft core (p<0.087), and Thermafil versus Obtura (p<0.125). Conclusions: temperatures rise on the root surface were below the critical level and, therefore, s
... Show MoreThe seismic method depends on the nature of the reflected waves from the interfaces between layers, which in turn depends on the density and velocity of the layer, and this is called acoustic impedance. The seismic sections of the East Abu-Amoud field that is located in Missan Province, south-eastern Iraq, were studied and interpreted for updating the structural picture of the major Mishrif Formation for the reservoir in the field. The Mishrif Formation is rich in petroleum in this area, with an area covering about 820 km2. The horizon was calibrated and defined on the seismic section with well logs data (well tops, check shot, sonic logs, and density logs) in the interp
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Experiments research is done to determine how saturated stiff clayey soil responds to a single impulsive load. Models made of saturated, stiff clay were investigated. To supply the single pulse energy, various falling weights from various heights were tested using the falling weight deflectometer (FWD). Dynamic effects can range from the major failure of a sensitive sensor or system to the apparent destruction of structures. This study examines the response of saturated stiff clay soil to a single impulsive load (vertical displacement at the soil surface below and beside the bearing plates). Such reactions consist of displacements, velocities, and accelerations caused by the impact occurring at the surface depth induced by the impact loads
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