This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

An experimental work has been done to study the major factors that affect the axial dispersion of some hydrocarbons during liquid-liquid miscible displacement. Kerosene and gas oil are used as displacing phase while seven liquid hydrocarbons of high purity represent the displaced phase, three of the liquids are aromatics and the rest are of paraffinic base. In conducting the experiments, two packed beds of different porosity and permeability are used as porous media.

The results showed that the displacement process is not a piston flow, breakthrough of displacing fluids are shown before one pore volume has been injected. The processes are stable with no evidence of viscous fingering.

Dispersion model as a

  In 2010, the tomato leaf miner Tuta absoluta (Meyrick, 1917) was reported for the first time in Iraq. The larvae can feed on all parts of tomato plants and can damage all the growth stages. The main host plant is tomato, Lycopersicon esculentum, but it can also attack other plants in Solanaceae family. In this study it was found attacking alfalfa plants, Medicago sativa in Baghdad Province. This finding reveals that alfalfa also serves as a host plant for T. absoluta in Iraq.

The objective of this study was to assess the nutritional status of childs of nurseries in Baghdad city so that an early detection of malnutrition cases could be carried out. The results revealed that the daily consumption of food calories, protein, fat and carbohydrate were 1180.5 calories, 27.2gm, 38gm and 180gm, respectively, which were less than the RDA values and the percentages of these nutrients supplied by the food intake were 90.8, 83.7, 87.3 and 90.3%, respectively. It was also demonstrated that the highest percentages of stunting, underweight and wasting, which amounted to 32, 22.7 and 1.5%, respectively, were among those childs who obtained inadequate calories, while the percentages of the forementioned malnutrition cases amon

Ceramic art associated with urban growth in the cities, it overlapped with architectural construction, the increasing of population, urban growth, knowledge, and civilization was considered ceramic arts as an important aesthetically architecturally complement in the cities, including those in the squares and architectural institutions in the city of Baghdad .the title (Ceramic Art and Urban Planning in the City of Baghdad) the problem was its wonders : 1- Does ceramic monuments suited their locations in the city of Baghdad with the architectural planning urban of the city.2- Does the recipient interacted with these monuments and the reasons of their existence. Then the aim: knowing the relationship of the ceramic monuments with the urban

Background: Bone augmentation techniques are commonly employed in medical fields. This biomaterial system must be readily available, easily applicable by minimally-invasive technique and able to release an osteoinductive growth factor. Such a system will be able to engineer new bone formation locally at the site of injection. Hyaluronic acid has osteogenic potential that can be exploited not only for repairing bone defects but also for providing transplantable bone for the reconstruction of a variety of bone defects. The aims of this study were to evaluate the effects of Hyaluronic acid gel on bone healing by immunohistochemical estimation of transforming growth factor -beta 3 in experimental and control groups. Materials and methods: Thirt

As a result of rapid industrialization and population development, toxic chemicals have been introduced into water systems in recent decades. Because of its excellent efficiency and simple design, the three-dimensional (3D) electro-Fenton method has been used for the treatment of wastewater. The goal of the current study is to explore the efficiency of phenol removal by the 3D electro-Fenton process, which is one of the advanced oxidation processes (AOPs). In the present work, the effect of the addition of granular activated carbon (GAC) particles to the electro-Fenton system as the third electrode would be investigated in the presence of graphite as the anode and nickel foam as the cathode, which is the source of electro-generated hydrogen

  A new hetrocyclic liquid crystal compounds containing 1,3,4-oxadiazole with different substituted in para position (Bromo, Chloro, Nitro and Methyl) were synthesized and characterized by melting points, FTIR Spectroscopy and 1HNMR spectroscopy for [Cl-SR6] and [NO2-SR6] compounds. The liquid crystalline properties of the synthesized compounds were studied by using hot-stage polarizing optical microscopy (POM), so they determined the transition enthalpies and entropies by using differential scanning calorimetery (DSC). All of the compounds show mesomorphic properties. The compounds [Br-SR6], [Cl-SR6] and [NO2SR6] exhibit an enantiotropic dimorphism smectic (Sm) phase, while the compounds [MeSR6] showed nematic (N) phase throw cooli