The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

The size and the concentration of the gold nanoparticles (GNPs)
synthesized in double distilled deionized water (DDDW) have been
found to be affected by the laser energy and the number of pulses.
The absorption spectra of the nanoparticles DDDW, and the
surface plasmon resonance (SPR) peaks were measured, and found to
be located between (509 and 524)nm using the UV- Vis
spectrophotometer. SPR calculations, images of transmission
electron microscope, and dynamic light scattering (DLS) method
were used to determine the size of GNPs, which found to be ranged
between (3.5 and 27) nm. The concentrations of GNPs in colloidal
solutions found to be ranged between (37 and 142) ppm, and
measured by atomic absorptio

Azo dyes like methyl orange (MO) are very toxic components due to their recalcitrant properties which makes their removal from wastewater of textile industries a significant issue. The present study aimed to study their removal by utilizing aluminum and Ni foam (NiF) as anodes besides Fe foam electrodes as cathodes in an electrocoagulation (EC) system. Primary experiments were conducted using two Al anodes, two NiF anodes, or Al-NiF anodes to predict their advantages and drawbacks. It was concluded that the Al-NiF anodes were very effective in removing MO dye without long time of treatment or Ni leaching at in the case of adopting the Al-Al or NiF-NiF anodes, respectively. The structure and surface morphology of the NiF electrode were inves

This study introduced the effect of using magnetic abrasive finishing method (MAF) for finishing flat surfaces. The results of experiment allow considering the MAF method as a perspective for finishing flat surfaces, forming optimum physical mechanical properties of surfaces layer, removing the defective layers and decreasing the height of micro irregularities. Study the characteristics which permit judgment parameters of surface quality after MAF method then comparative with grinding

   The remediation oil production by matrix acidizing method on the well named "X" (for confidential reasons) is scrutinized in this paper. Initial production of 1150 bpd, production index of 2.8 STB/Psi/d and permeability of 150md, in 2018 two years down the lane this dropped to 450 bpd, production index 0.7 STB/Psi/d. The declined observed on the production index is trouble shouted and after elimination of (no completion damage/perforation damage), the skin is calculated by carrying out a well test (build-up test) whose extrapolation in excel over times gave us a skin of 40.The reservoir heterogeneity, containing >20% of feldspar, carbonates and paraffin’s guided thematrix acidizing design and treatment proposition to remedy thi

Alumina thin films have significant applications in the areas of optoelectronics, optics, electrical insulators, sensors and tribology. The novel aspect of this work is that the homogeneous alumina thin films were prepared in several stages to generate a plasma jet. In this paper, aluminium nanoparticles suspended in vinyl alcohol were prepared using exploding wire plasma. TEM analysis was used to determine the size and shape of particles in aluminium and vinyl alcohol suspensions; the TEM images showed that the particle size is 17.2 nm. Aluminium/poly vinyl alcohol (Al/PVA) thin films were prepared using this suspension on quartz substrate by plasma jet technique at room temperature with an argon gas flow rate of 1 L/min. The Al/PV

 The permeability determination in the reservoirs that are anisotropic and heterogeneous is a complicated problem due to the limited number of wells that contain core samples and well test data. This paper presents hydraulic flow units and flow zone indicator for predicting permeability of rock mass from core for Nahr-Umr reservoir/ Subba field. The Permeability measurement is better found in the laboratory work on the cored rock that taken from the formation. Nahr-Umr Formation is the main lower cretaceous sandstone reservoir in southern of Iraq. This formation is made up mainly of sandstone. Nahr-Umr formation was deposited on a gradually rising basin floor. The digenesis of Nahr-Umr sediments is very important du

Background: Congenital club foot is a complex deformity of foot .It is a collection of different abnormalities, with different etiologies. Consequently, Severity varies with   difficulties in evaluating treatment strategies with outcome results. The treatment of congenital club foot remains controversial. Usually, the orthopedist's goal is to obtain anatomically and functionally normal feet in all patients.                                Objective: To asses short term follow up result of conservatively treated club feet in relation to the age

Background: The prediction of changes in the mandibular third molar position and eruption is an important clinical concern because third molar retention may be beneficial for orthodontic anchorage. The aims of this study were to assess the mandibular third molar position by using medical CT scan and lateral reconstructed radiograph and evaluate gender differences. Materials and Methods: The sample of present study consisted of 39 patients (18 males and 21 females) with age range 11-15 years who were attending at Al-Suwayra General Hospital/ the Computerized Tomography department. The distance from anterior edge of ramus to distal surface of permanent mandibular second molar and mesio-distal width of developing mandibular third molar were