The research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The quest

The main purpose of this investigation is to evaluate the concentrations of six essential metals (Na⁺, Mg²⁺, K⁺, Ca²⁺, Fe²⁺ and Zn²⁺) in saffron and a farm soil using the neutron activation analysis (NAA) as a nuclear spectrometry method. The stratified random sampling method was used here. The NAA results showed the well uptake of Mg²⁺, K⁺, Ca²⁺, Fe²⁺, and Zn²⁺ in saffron, which is lower than the toxicity range. Based on the contamination factor and geoaccumulation index, soil contamination levels were determined uncontaminated by Zn, moderately contaminated by Na⁺ and Fe²⁺, and strongly contamin

This study aimed to investigate the role of Big Data in forecasting corporate bankruptcy and that is through a field analysis in the Saudi business environment, to test that relationship. The study found: that Big Data is a recently used variable in the business context and has multiple accounting effects and benefits. Among the benefits is forecasting and disclosing corporate financial failures and bankruptcies, which is based on three main elements for reporting and disclosing that, these elements are the firms’ internal control system, the external auditing, and financial analysts' forecasts. The study recommends: Since the greatest risk of Big Data is the slow adaptation of accountants and auditors to these technologies, wh

Coronavirus disease (Covid-19) has threatened human life, so it has become necessary to study this disease from many aspects. This study aims to identify the nature of the effect of interdependence between these countries and the impact of each other on each other by designating these countries as heads for the proposed graph and measuring the distance between them using the ultrametric spanning tree. In this paper, a network of countries in the Middle East is described using the tools of graph theory.

The current research aims to diagnose the role of social responsibility as a contributing factor in enhancing the quality of services provided by the public sector in Iraq, where the research sought to demonstrate the relationship and impact of social responsibility dimensions (economic, legal, moral, and human) on the sector Services related to the electric field in Nineveh governorate because of its importance and its direct relationship with the citizen especially after the end of military operations in the destruction of the electricity sector by a large percentage in the city of Mosul. Nineveh Electricity Distribution Directorate / Center was chosen as a research community including (administrators and staff) of the research

Objective: The study aimed to evaluate knowledge and practices of nursing staff at the orthopedic units
regarding the existing care of patient with skin traction.
Methodology: The sample consists of (40) nurses, (20) of them from Emergency Teaching Hospital in Duhok
and the other (20) of them from Erbil Teaching Hospital in Erbil from 1st Dec. 2004 to the end of June 2005 in
Kurdistan Region.
Two instruments were constructed to evaluate knowledge and practices. Evaluation of knowledge was done by
using of multiple choice questions composed of (25) questions, and evaluation of practice was done by using the
observational check list which consist of four main category (pre skin traction, during skin traction, post skin

 Exponential Distribution is probably the most important distribution in reliability work. In this paper, estimating the scale parameter of an exponential distribution was proposed through out employing maximum likelihood estimator and probability plot methods for different samples size. Mean square error was implemented as an indicator of performance for assumed several values of the parameter and computer simulation has been carried out to analysis the obtained results

Human Cytomegalovirus (HCMV) is an enveloped ubiquitous ds-DNA virus that has been implicated in several types of malignancies. The current work was conducted in the period extending from (November 2018 to the end of October 2019) and aimed to assess the frequency of glycoprotein N (gN) genotypes of HCMV. A total number of 91serum and plasma specimens were collected to fulfill this purpose from females (71 breast cancer patients, and a control group of 20 females) attending Al-Amal hospital for cancer management and Baghdad teaching hospital. The molecular part of this data was achieved through both PCR and Multiplex PCR for detection of HCMV gN (UL73) entire gene as well as for genotyping. gN was detected in 36/71 (50.7%) of breast cancer

Shiranish formation has been divided into two microfacies units: 1-Marly biowacke stone facies 2-Biogenic pack stone facies These microfacies reflected marine deep shelf margin in the upper part of the formation, the lower part was deeper. 238 slides were investigated depending on Mineralogical, compositional and Biological processes, which reflect deep shelf margin at upper part of the formation, but at the lower part open sea environment. The age of the formation is estimated depending on the recognized biostratigraphic zone using the index fossils to be Upper- Middle Maestrichtian.

In this investigation, water-soluble N-Acetyl Cysteine Capped-Cadmium Telluride QDs (NAC/CdTe nanocrystals), utilizing N-acetyl cysteine as a stabilizer, were prepared to assess their potential in differentiating between DNA extracted from pathogenic bacteria (e.g. Escherichia coli isolated from urine specimen) and intact DNA (extracted from blood of healthy individuals) for biomedical sensing prospective. Following the optical characterization of the synthesized QDs, the XRD analysis illustrated the construction of NAC-CdTe-QDs with a grain size of 7.1 nm. The prepared NAC-CdTe-QDs exhibited higher PL emission features at of 550 nm and UV-Vis absorption peak at 300 nm. Additionally, the energy gap quantified via PL and UV–Vis were 2.2 eV