This study focuses on how tax administrations in Iraq use Artificial Intelligence (AI) techniques to monitor tax evasion for individuals and companies to achieve Tax Compliance (TC). AI was measured through four dimensions: Advanced Data Analytics Techniques (ADAT), Explainable AI (EAI), Machine learning (ML), and Robotic Process Automation (RPA). At the same time, TC was measured through registration, accounting, and tax payment stages. We relied on the questionnaire form to measure the variables. A sample of employees in the General Tax Authority in Iraq was selected, and a questionnaire was distributed to 132 people. The results indicated that the dimensions of AI affect achieving TC at all stages. This study provides evidence of using A

Background: Antimicrobial prescribing patterns have an important role in the emergence of resistance, and community pharmacists have a substantial influence on this issue. Objective: To assess community pharmacists' behaviors and attitudes toward antimicrobial dispensing, determine their proportions and categories, and examine the underlying rationales for this practice. Methods: A descriptive cross-sectional survey of community pharmacists in Iraq was conducted from June to August 2023, using a self-administered validated questionnaire. The attitudes, practices, and motivations driving the distribution of antimicrobials without a prescription (AWP) were explored in three areas. Results: A sizable proportion (61.6%) of respondents rejected

Copper with different concentrations doped with zinc oxide nanoparticles were prepared from a mixture of zinc acetate and copper acetate with sodium hydroxide in aqueous solution. The structure of the prepared samples was done by X-ray diffraction, atomic force microscopy (AFM) and UV-VIS absorption spectrophotometer. Debye-Scherer formula was used to calculate the size of the prepared samples. The band gap of the nanoparticle ZnO was determined by using UV-VIS optical spectroscopy.

In the present work studies were carried out to extract a cationic dye (Methylene Blue MB) from an aqueous solution using emulsion liquid membrane process (ELM). The organic phase (membrane phase) consists of Span 80 as emulsifier, sulfuric acid solution as stripping agent and hexane as diluent. 

In this study, important factors influencing the extraction of methylene blue dye were studied. These factors include H₂SO₄ concentration in the stripping phase, agitation speed in the dye permeation stage, Initial dye concentration and diluent type.

   More than (98%) of Methylene blue dye was extracted at the following conditions: H₂SO₄ concentration (1.25) M, agitation

PPSU hollow fiber nanofiltration membranes are prepared by applying two concentrations and various extrusion pressures according to the phase inversion method. Cross-sectional area and outer structures were characterized by using scanning electron microscope (SEM) and atomic force microscopy (AFM). In additional to the pore size distribution, either the mean roughness or the mean pore size of the PPSU hollow fiber surfaces was evaluated by AFM. It was found that the morphology of the PPSU fibers had both sponge-like and finger-like structures through different extrusion pressures and PPSU concentrations. The mean pore size and mean roughness for inner and outer surfaces were seen to be decreased with the increase of extrusion pressure at

Porous Silicon (PS) layer has been prepared from p-type silicon by electrochemical etching method. The morphology properties of PS samples that prepared with different current density has been study using atom force measurement (AFM) and it show that the Layer of pore has sponge like stricture and the average pore diameter of PS layer increase with etching current density increase .The x-ray diffraction (XRD) pattern indicated the nanocrystaline of the sample. Reflectivity of the sample surface is decrease when etching current density increases because of porosity increase on surface of sample. The photolumenses (PL) intensity increase with increase etching current density. The PL is affected by relative humidity (RH) level so we can use

The virulent genes are the key players in the ability of the bacterium to cause disease. The products of such genes that facilitate the successful colonization and survival of the bacterium in or cause damage to the host are pathogenicity determinants. This study aimed to investigate the prevalence of virulence factors (esp, agg, gelE, CylA) in E. faecalis isolated from diverse human clinical collected in Iraqi patient , as well as to assess their ability to form biofilm and to determine their haemolytic and gelatinase activities. Thirty-two isolates of bacteria Enterococcus faecalis were obtained, including 15 isolates (46.87%) of the urine, 6 isolates (18.75%) for each of the stool and uterine secretions, and 5 isolates (15.62%) of the wo

The electrode in the microbial fuel cell has a significant effect on cell performance. The treatment of the electrode is a crucial step to make the electrode surface more habitable for bacteria growth, thus, increases the power production as well as waste treatment. In the current study, two graphite electrodes were treated by a microwave. The first electrode was treated with 100W microwave energy, while the second one was treated with 600W microwave energy. There is a significant enhancement in the surface of the graphite anode after the pretreatment process. The results show an increase in the power density from 10 mW/m² to 15 mW/m² with 100w treatment and to 13.47 mW/m² with 600w treatment. An organic

The voice had a special place in the writting of the Andalusian poet (Ibn al-Abar ) , which aroused my attention because of the sonic capacity of the lettering inside the poetic at Ibn al-Abar poems . So Istudied the qualities of the lettering , structures and their exits . Scientists have not been able to determine the musical from the nonmusical sound , but we find the innate ability of Ibn al-Abar , which was able to determine this by using the lettering the right places and to revival the life to reflect the moments of his life , therefore came votes to express his purposes of praise and pride Etc. The poet Ibn al-Abar could exploit the lettering features in the effect of bilateral – static and moving and its ability to e

NH₃ gas sensor was fabricated based on deposited of Functionalized Multi-Walled Carbon Nanotubes (MWCNTs-OH) suspension on filter paper substrates using suspension filtration method. The structural, morphological and optical properties of the MWCNTs film were characterized by XRD, AFM and FTIR techniques. XRD measurement confirmed that the structure of MWCNTs is not affected by the preparation method. The AFM images reflected highly ordered network in the form of a mat. The functional groups and types of bonding have appeared in the FTIR spectra. The fingerprint (C-C stretch) of MWCNTs appears in 1365 cm^-1, and the backbone of CNTs observed at 1645 cm^-1. A homemade sensi