The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

The most hazardous class of pharmaceuticals for soil and aquatic ecosystems are antibiotics, which include prescription medications and cancer treatments. Hospital effluents are usually produced by all parts of medical facilities, including hospitals. This study's specific goal was to provide a quick, affordable, and accurate analytical technique for determining the levels of amoxicillin, azithromycin, and penicillin in wastewater from Medical City, Al-Mahmudiya, and Al-Yarmouk hospitals (Iraq, Baghdad). An HPLC with a receptive ODS C18 column was used. It was equipped with UV and pulsed amperometric detectors with wavelengths of 230 nm and 210-240 nm, respectively. The correlation coefficients for each drug are greater than 0.9999,

This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role

In this work, we carried out an experimental study of thedusty
plasma by taking the dust material Fe₃O₄ with radius of the any grain
0.1μm - 0.5μm. In experiment we use air in the vacuum chamber
system under different low pressure (0.1-1) Torr. The results
illustrated that the present of dust particles in the air plasma did not
effect on Paschen minimum which is 0.5 without dust and with Fe₃O₄
dusty grains.
The effect of Fe3O4 dust particles on plasma parameters can be
notice in direct current system in glow discharge region. The plasma
parameters which were studied in this work represent plasma
potential, floating potential,electron saturation current, temperatu

It's for sure that TV or cinematic production requires an effort that is described to be large according to the script , thus we find a production sectors that couldn't fulfill these tasks especially in Iraq for its current challenges , although we found the department of film & television have a large quantity that could be described as big comparing to the Iraqi production sectors , alongside what it does provides to the Iraqi dramatic movement , but the cause that the management of this department is looking for is the quality that osmosis an dramatic & atheistic value , this production quantity that is productions operations frequently is attacked by lagging that came from many reasons that " May or May not " known to the spe

Background: In healthcare settings, specialists from different fields may follow the most well-known, reliable, and easy-to-understand medical guidelines. This study aimed to determine Iraqi physicians' adherence to treatment guidelines, to specify which treatment guidelines are utilized for each disease and identify their barriers to follow the guidelines.

Methods: This was qualitative study including face-to-face and virtual semi-structured interviews with specialist physicians from different disciplines. The interviews were conducted between December 2021 and May 2022 in Kirkuk province, Iraq. The qualitative data generated through i

ABSTRACT: BACKGROUND: Left ventricular hypertrophy is a significant risk factor for cardiovascular complications such as ischemic heart disease, heart failure, sudden death, atrial fibrillation, and stroke. A proper non-expensive tool is required for detection of this pathology. Different electrocardiographic (ECG) criteria were investigated; however, the results were conflicting regarding the accuracy of these criteria. OBJECTIVE: To assess the accuracy of three electrocardiographic criteria in diagnosis of left ventricular hypertrophy in adult patients with hypertension using echocardiography as a reference test. PATIENTS AND METHODS: This is a hospital-based cross sectional observational study which included 340 adult patients with a his