The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

The research sought to demonstrate the effectiveness of monetary policy in banking stability by measuring the impact of monetary policy in the composite index of banking stability in Iraq for the period 2010/2017, as the stability of the financial system is one of the main objectives that the Central Bank is keen to achieve along with other objectives to ensure the performance Effective for all economic units, this is what prompted the central banks to give more attention in ensuring the safety, durability and stability of their financial systems, and the increasing interest by the Central Bank of Iraq in the subject of financial stability stems from its responsibility in ensuring a sound and stable financial system. Maintain it and mini

The main aims purpose of this study is to find the stabilizer groups of a cubic curves over a finite field of order 16, also studying the properties of their groups, and then constructing all different cubic curves, and known which one of them is complete or not. The arcs of degree 2 which are embedding into a cubic curves of even size have been constructed.  

Facial trauma in children and adolescents is reported to range from 1% to 30%. Because of many anatomical, physiological, and psychological characteristics of the pediatric population, maxillofacial injuries in children should be treated with special consideration that is attributable to certain features inherent in facial growth patterns of children. This study evaluated maxillofacial injuries in 726 children in terms of incidence, patterns of injury, causes, and treatment modalities and compared these parameters among 3 pediatric age groups. Intergroup differences were analyzed using Z test for 2 populations' proportion. The results showed that the incidence of pediatric maxillofacial injuries and fractures is higher than that reported el

Transportability refers to the ease with which people, goods, or services may be transferred. When transportability is high, distance becomes less of a limitation for activities. Transportation networks are frequently represented by a set of locations and a set of links that indicate the connections between those places which is usually called network topology. Hence, each transmission network has a unique topology that distinguishes its structure. The most essential components of such a framework are the network architecture and the connection level. This research aims to demonstrate the efficiency of the road network in the Al-Karrada area which is located in the Baghdad city. The analysis based on a quantitative evaluation using graph th

In this paper, Zinc oxide were deposited on a glass substrate at room temperature (RT) and two annealing temperatures 350ºC and 500ºC using laser induced plasma technique. ZnO nanofilms of 200nm thickness have been deposited on glass substrate. X-RAY diffraction (XRD), atomic force microscopy and UV-visible spectrophotometer were used to analyze the results. XRD forms of ZnO nanostructure display hexagonal structure with three recognized peaks (100), (002), and (101) orientations at 500ºC annealing temperature. The optical properties of ZnO nanostructure were determined spectra. The energy gap was 3.1 eV at 300 ^oC and 3.25eV at 500ºC annealing temperature.

Castellated columns are structural members that are created by breaking a rolled column along the center-line by flame after that rejoining the equivalent halves by welding such that for better structural strength against axial loading, the total column depth is increased by around 50 percent. The implementation of these institutional members will also contribute to significant economies of material value. The main objectives of this study are to study the enhancement of the load-carrying capacity of castellated columns with encasement of the columns by Reactive Powder Concrete (RPC) and lacing reinforcement, and serviceability of the confined castellated columns. The Castellated columns with RPC and Lacing Reinforcement improve com

      Graphene (Gr) decorated with silver nanoparticles (Ag NPs) were used to fabricate a wideband range photodetector. Silicon (Si) and porous silicon (PS) were used as a substrate to deposit Gr /Ag NPs by drop-casting technique. Silver nanoparticles (Ag NPs) were prepared using the chemical method. As well as the dispersion of silver NPs is achieved by a simple chemistry process on the surface of Gr.

    The optical, structure and electrical characteristics of AgNPs and Gr decorated with Ag NPs were characterized by ultraviolet-visible spectroscopy (UV-Vis), x-ray diffraction (XRD).  The X-ray diffraction (XRD) spectrum of Ag NPs exhibited 2θ values (38.1^o, 44.3 ^o, 64.5 ^o and 77.7

5wt% copper doped zinc oxide (Cu-ZnO) nanostructures were prepared via the hydrothermal technique at different temperatures of 70, 100, 130, 160 and 190^oC.  UV spectroscopy, FE-SEM microscopy, XRD crystallography, and EDS measurements were used for nanostructure characterization. UV spectroscopy indicated a red shift for the absorption peaks, and hence a blue shift for the energy gap values, as temperature increased from 70 to 190^oC. FE-SEM microscopy showed an increase in the average lengths and diameters of the nanostructures following a similar increase in temperature. XRD crystallography indicated decent structural patterns for Cu-ZnO nanostructures with an increase in crystallite size upon temperature incr

Correct grading of apple slices can help ensure quality and improve the marketability of the final product, which can impact the overall development of the apple slice industry post-harvest. The study intends to employ the convolutional neural network (CNN) architectures of ResNet-18 and DenseNet-201 and classical machine learning (ML) classifiers such as Wide Neural Networks (WNN), Naïve Bayes (NB), and two kernels of support vector machines (SVM) to classify apple slices into different hardness classes based on their RGB values. Our research data showed that the DenseNet-201 features classified by the SVM-Cubic kernel had the highest accuracy and lowest standard deviation (SD) among all the methods we tested, at 89.51 %  1.66 %. This

Flexure members such as reinforced concrete (RC) simply supported beams subjected to two-point loading were analyzed numerically. The Extended Finite Element Method (XFEM) was employed for the treatment the non-smooth h behaviour such as discontinuities and singularities. This method is a powerful technique used for the analysis of the fracture process and crack propagation in concrete. Concrete is a heterogeneous material that consists of coarse aggregate, cement mortar and air voids distributed in the cement paste. Numerical modeling of concrete comprises a two-scale model, using mesoscale and macroscale numerical models. The effectiveness and validity of the Meso-Scale Approach (MSA) in modeling of the reinforced concrete beams w

     In this paper, the performance of a silicon cell with a Fresnel lens (FL) for building a solar photovoltaic concentrator system was evaluated; the solar concentrator is a Fresnel lens, which is a point concentrator made of  polymethyl-methacrylate (PMMA) as a thin lens for the optics system.

As the radiation from the sun on the solar cell is concentrated to the levels of solar radiation  of 750, 1300, 1930, 2600, 4250, 7250, and 10500) W/m², the work was conducted at the midday in summer weather conditions, with ambient temperatures ranging 40-45 °C. The evaluation was performed in three cases; each case was conducted in succession. The performance of the cell was evaluated first wit

Future generations of wireless communications systems are expected to evolve toward allowing massive ubiquitous connectivity and achieving ultra-reliable and low-latency communications (URLLC) with extremely high data rates. Massive multiple-input multiple-output (m-MIMO) is a crucial transmission technique to fulfill the demands of high data rates in the upcoming wireless systems. However, obtaining a downlink (DL) training sequence (TS) that is feasible for fast channel estimation, i.e., meeting the low-latency communications required by future generations of wireless systems, in m-MIMO with frequency-division-duplex (FDD) when users have different channel correlations is very challenging. Therefore, a low-complexity solution for

Background: Gastroesophageal reflux disease, is a quite prevalent gastrointestinal disease, among which gastric content (excluding the air) returns into the oral cavity. Many 0ral manifestations related t0 this disease include tooth wear, dental caries also changes in salivary flow rate and pH. This study was conducted among gastroesophageal reflux disease patients in order to assess tooth wear in relation to salivary flow rate and pH among these patients and the effect of gastroesophageal reflux disease duration on this relation. Materials and methods: One hundred patients participate in this cross-sectional study for both genders and having an age range of 20-40 years old, patients had been endoscopically identified as having gastroeso

Wireless Sensor Networks (WSNs) are promoting the spread of the Internet for devices in all areas of
life, which makes it is a promising technology in the future. In the coming days, as attack technologies become
more improved, security will have an important role in WSN. Currently, quantum computers pose a significant
risk to current encryption technologies that work in tandem with intrusion detection systems because it is
difficult to implement quantum properties on sensors due to the resource limitations. In this paper, quantum
computing is used to develop a future-proof, robust, lightweight and resource-conscious approach to sensor
networks. Great emphasis is placed on the concepts of using the BB8

    There are many events that took place in Al Mosul province between 2013 and 2018. These events led to many changes in the area under study. These changes involved a decrease in agricultural crops and water due to the population leaving the area. Therefore, it is imperative that planners, decision-makers, and development officials intervene in order to restore the region's activity in terms of environment and agriculture. The aim of this research is to use remote sensing (RS) technique and geographic information system (GIS) to detect the change that occurred in the mentioned period. This was achieved through the use of the ArcGIS software package for the purpose of assessing the state of lands of agricultural crops and

Kamel, S.H., R.F. Al-Jassani and H.A. Al-Shammari. 2022. Effects of Pseudomonas fluorescens, Bacillus thuringiensis tenebrionis Isolates and Biologically Synthesized Silver Nanoparticles on Cellulase Enzyme Activity in Workers' Digestive System of the Termite Microcerotermes diversus Silv. Arab Journal of Plant Protection, 40(4): 315-324. https://doi.org/10.22268/AJPP-40.4.315324 The purpose of this study was to investigate the effect of different bacterial isolates of P. fluorescens and B. t. tenebrionis and silver nanoparticles on the activity of the cellulase enzyme in termites' middle digestive system and its role in glucose release by treating cellulose media with bacterial strains and nanoparticles. Ultraviolet spectroscopy re

The aim of present study was to develop gel formulation of microsponges of poorly soluble drug meloxicam (MLX) in order to enhance the release and dissolution of MLX which is the limitation for preparation in topical forms. Also skin delivery is an alternative administration for MLX that can minimize gastrointestinal (GI) side effects and improve patient compliance. The microsponges of MLX were prepared by quasi-emulsion solvent diffusion method.  The effects of drug:polymer ratio, stirring time and Eudragit polymer type on the physical characteristics of microsponges were investigated and characterized for production yield, loading efficiency, particle size, surface morphology, and in vitro drug release from microsponges. The selec

The pandemic SARS-CoV-2 is highly transmittable with its proliferation among nations. This study aims to design and exploring the efficacy of novel nirmatrelvir derivatives as SARS entry inhibitors by adapting a molecular modeling approach combined with theoretical design. The study focuses on the preparation of these derivatives and understanding their effectiveness, with a special focus on their binding affinity to the S protein, which is pivotal for the virus’s access to the host cell. Considering molecular docking aspects in the scope of a study on nirmatrelvir derivatives and S protein, dynamics simulations with 25 nanoseconds of their binding are explored. The study shows that these derivatives might work as effective antivi

The advancements in horizontal drilling combined with hydraulic fracturing have been historically proven as the most viable technologies in the exploitation of unconventional resources (e.g., shale and tight gas reservoirs). However, the number of fractures, well timing, and arrangement pattern can have a significant impact on the project economy. Therefore, such design and operating parameters need to be efficiently optimized for obtaining the best production performance from unconventional gas reservoirs. In this study, the process of selecting the optimal number of fractures was conducted on a section of a tight gas reservoir model (based on data from the Whicher Range (WR) tight gas field in Western Australia). Then, the optimal number

Hydrodynamics is the interpretation of subsurface fluids and pressures to explain and predict hydrocarbon occurrence and trapping. Different models of fluid flow and hydrocarbon entrapments were constructed for the Mishrif Formation in (Rumaila South RU, Rumaila North R, West Qurna WQ, Majnon MJ, and ZubairZB) oilfields in Basra, southern Iraq. The dynamic flow within the oil reservoir was analyzed by measuring the specific gravity, hydrostatic pressure, hydrodynamic pressure, pressure gradient, salinity and hydraulic head. Fluid saturation in the pore space, hydrodynamic parameters, density, permeability and buoyancy influence fluid flow. The hydrodynamic model indicates that the oil fields are non-isolated reservoirs with a unifor

In this study, silver nanoparticles (AgNPs) were synthesized using a cold plasma technique and a plasma jet. They were then used to explore how photothermal treatment may be used to treat lung cancer (A549) and normal cells (REF) <i>in vitro</i>. The anti-proliferative activity of these nanoparticles was studied after A549 cells were treated with (AgNPs) at various concentrations (100&#37;, 50&#37;, or 25&#37;) and exposure times (6 or 8 min) of laser after 1 h or 24 h from exposed AgNPs. The highest growth inhibition for cancer cells is (75&#37;) at (AgNPs) concentration (100&#37;) and the period of exposure to the laser is (8 min). Particle size for the prepared samples varied according to the diameter o

This study aimed to conduct a comparative analysis of seven calliphorid species of third- instar larvae that were collected from central Iraq. The purpose was to morphologically characterize these species and develop an identification key to differentiate them from closely related species. Scanning Electron Microscope (SEM) graphical images and high-resolution traditional optical microscopes were used to analyze the morphological characteristics of the species Calliphora vomitoria (Linnaeus, 1758), C. vicina Robineau-Desvoidy, 1830, Chrysomya albiceps (Widemann, 1819), Ch. rufifacies (Macquart, 1844), Ch. megacephala (Fabricius, 1794), Lucilia cuprina (Wiedemann, 1830), and L. sericata (Meigen, 1826). An identification key was const

المستخلص : هدفت البحث الحالي إلى بناء برنامج التدخل المبكر نموذج مجموعة المهارات الاجتماعية الفورد بيكر على وفق أساليب معرفية سلوكية، والتعرف على اثر البرنامج في خفض التوحد الافتراضي لدى الأطفال والتحقق من هذا الهدف وضعت الباحثة الفرضية الآتية لا توجد فروق ذو دلالة إحصائية بين متوسط رتب درجات أفراد المجموعة التجريبية في التطبيقين القبلي والبعدي على المقياس (CARS2-QPC). وقد اقتصر البحث الحالي على الأطفال من ذوي

Quantum dots (QDs) can be defined as nanoparticles (NPs) in which the movement of charge carriers is restricted in all directions. CdTe QDs are one of the most important semiconducting crystals among other various types where it has a direct energy gap of about 1.53 eV. The aim of this study is to exaine the optical and structural properties of the 3MPA capped CdTe QDs. The preparation method was based on the work of Ncapayi et al. for preparing 3MPA CdTe QDs, and hen, the same way was treated as by Ahmed et al. via hydrothermal method by using an autoclave at the same temperature but at a different reaction time. The direct optical energy gap of CdTe QDs is between 2.29 eV and 2.50 eV. The FTIR results confirmed the covalent bonding betwee

Global climate change has shown to have a significant impact on critical ecosystems, that in turn has led to elevated CO₂ and temperatures that accompany changes in many abiotic factors, including mangrove forests, facing challenges in their habitat. This study conducted to investigate the morphological and physiological characteristic of the mangrove Rhizophora apiculata in response to elevated CO₂ concentration and air temperature for the selection of tree species that are able to adapt to climate change. The seedlings were grown in controlled growth chambers with two temperatures, 21 and 38°C, under elevated CO₂ at 650 ppm for three months. The plants watered with two liters of saline water

Juvenile idiopathic arthritis (JIA) represents a group of multifactorial autoinflammatory arthritis diseases. A dysregulated production of pro-inflammatory cytokines is proposed to have a role in the pathogenesis of the disease. Interleukin-18 (IL-18) is one of these pro-inflammatory cytokines. Therefore, this study aimed to define the role of IL-18 in the pathogenesis of JIA. Accordingly, the serum level of IL-18 was determined in 59 Iraqi JIA patients and 58 matched controls. The results revealed a significantly increased median of IL-18 in the patients as compared to the control. A similar increased level was observed in subgroups of patients characterized according to gender, seropositivity for C-reactive protein and rheumatoid facto