The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

Abstract

Objectives: The main objective of this study is to find the influence level of nursing incivility on psychological well-being among nurses in southeastern Iraq.

Methods: In this descriptive correlational study, a convenience sample of 250 nurses working in three government hospitals in Missan province in the south of Iraq were surveyed using the nursing incivility scale (NIS) and Ryff's psychological well-being scale (PWB) from November 2021, to July 2022. A multivariate multiple regression analysis was done to analyze the multivariate effect of workplace incivility on the psychological well-being of nurses.

Results: The study results show a

Terrorist crime is considered a serious act that outweighs all other crimes in terms of impact and result, because it has a wide range on societies, and it also contains a great thing of danger represented in its purpose, and here describing terrorism as a crime is a description that does not give the full right to this behavior or that it It abbreviates it and does not show its actual reality, given that terrorism contains several different crimes and the roles of its contributors, and these roles are necessary to reach the result or the end. In which each episode is complementary to the other, it is not a single act, but rather several joint and complex actions that in turn all lead to the result, and the agreement in the terrorist pro

Abstract

Indeed, being busy with the understanding of religion is the best sort of worship that the almighty God has given each period of time a number of scholars and wise men. They receive what has been passed down to them from their great ancestors, and those who are willing to learn will learn, their students preserve their knowledge through teaching and writing. Thus, the scholars were pioneers in this field due to the value and importance of their knowledge. They have strived in learning, explaining, and writing new subjects.

One of those scholars is sheikh (Abdulrahman Al-Penjweni) who passed away 1319 AH in one of the villages of the city of Sulaimani in Iraq. He was one of the wisest scholars, a br

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

Stumpff functions are an infinite series that depends on the value of z. This value results from multiplying the reciprocal semi-major axis with a universal anomaly. The purpose from those functions is to calculate the variation of the universal parameter (variable) using Kepler's equation for different orbits. In this paper, each range for the reciprocal of the semi-major axis, universal anomaly, and z is calculated in order to study the behavior of Stumpff functions C(z) and S(z). The results showed that when z grew, Stumpff functions for hyperbola, parabola, and elliptical orbits were also growing. They intersected and had a tendency towards zero for both hyperbola and parabola orbits, but for elliptical orbits, Stumpff functions

The aim of the research is to investigate the effect of cold plasma on the bacteria grown on texture of sesame paste in its normal particle and nano particle size. Starting by using the image segmentation process depending on the threshold method, it is used to get rid of the reflection of the glass slides on which the sesame samples are placed.  The classification process implemented to separate the sesame paste texture from normal and abnormal texture. The abnormal texture appears when the bacteria has been grown on the sesame paste after being left for two days in the air, unsupervised k-mean classification process used to classify the infected region, the normal region and the treated region. The bacteria treated with cold plasma, t

Le mot anglais code switching ou l’équivalent français alternance codique est un terme très utilisé dans des recherches qui traitent des problèmes en sociolinguistique. Le bilingue dispose, dans son répertoire linguistique, de moyens de communication qui lui permettent d’adapter son langage à des situations de communication plus variées que ceux du monolingue. Le code-switching ou l’alternance codique qui est un lieu de structuration de stratégies de communication en est un moyen indispensable.
L’alternance codique dans la conversation est l’utilisation d’un mot ou plus appartenant à une langue B à l’intérieur d’une phrase qui appartient à une langue A. Dans la plupart des cas, le locuteur se sert de l’a

SUMMARY. – Nanocrystalline thin fi lms of CdS are deposited on glass substrate by chemical bath deposited technique using polyvinyl alcohol (PVA) matrix solution. Crystallite size of the nanocrystalline films are determining from broading of X-ray diffraction lines and are found to vary from 0.33-0.52 nm, an increase of molarity the grain size decreases which turns increases the band gap. The band gap of nanocrystalline material is determined from the UV spectrograph. The absorption edge and absorption coefficient increases when the molarity increases and shifted towards the lower wavelength.

Background: Dental implants provide a unique treatment modality for the replacement of a lost dentition .This is accomplished by the insertion of relatively an inert material (a biomaterial) into the soft and hard tissue of the jaws, there by providing support and retention for dental prostheses. Low level laser therapy (LLLT) is an effective tool used to prompt bone repair and remodeling, this has referred to the biostimulation effect of LLLT. The Aim of this study was to evaluate the effects of inflammatory cells on osseointegration of CpTi implant irradiated by low level laser. Materials and Methods: thirty two adult New Zealand white rabbits, received titanium implants were inserted in the tibia. The right side is considered as experime