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

Refrigerant R134a has been widely utilized in automotive air conditioning systems (AACSs); R134a has a high global warming potential (GWP) of 1430 despite having zero ozone depletion potential (ODP). Coming refrigeration systems must include refrigerants with low GWP and zero ODP. The aim of this experimental study is to evaluate the thermal performance of an (AAC) with different values of compressor speeds, i.e., (1000, 1700, and 2400 rpm) and two thermal loads, i.e., (500 and 1000 Watt) with the absence and presence of liquid suction heat exchanger (LSHX) using R134a. The results showed that adding LSHX enhanced the COP cycle by 7.18%, 10.7%, and 3.09% for the first, second, and third speed, respectively, at 500 Watt, while the en

Water quality planning relies on Biochemical Oxygen Demand BOD. BOD testing takes five days. The Particle Swarm Optimization (PSO) is increasingly used for water resource forecasting. This work designed a PSO technique for estimating everyday BOD at Al-Rustumiya wastewater treatment facility inlet. Al-Rustumiya wastewater treatment plant provided 702 plant-scale data sets during 2012-2022. The PSO model uses the daily data of the water quality parameters, including chemical oxygen demand (COD), chloride (Cl^-), suspended solid (SS), total dissolved solids (TDS), and pH, to determine how each variable affects the daily incoming BOD. PSO and multiple linear regression (MLR) findings are compared, and their perfor

Water quality planning relies on Biochemical Oxygen Demand BOD. BOD testing takes five days. The Particle Swarm Optimization (PSO) is increasingly used for water resource forecasting. This work designed a PSO technique for estimating everyday BOD at Al-Rustumiya wastewater treatment facility inlet. Al-Rustumiya wastewater treatment plant provided 702 plant-scale data sets during 2012-2022. The PSO model uses the daily data of the water quality parameters, including chemical oxygen demand (COD), chloride (Cl-), suspended solid (SS), total dissolved solids (TDS), and pH, to determine how each variable affects the daily incoming BOD. PSO and multiple linear regression (MLR) findings are compared, and their performance is evaluated usin

The effect of different Ti additions on the microstructure of Al-Ti alloy prepared by powder metallurgy was investigated. A certain amount of Ti (10wt%, 15wt%, and 20wt%) were added to aluminium and the tests like microhardness, density, scanning electron microscope (SEM), optical microscope (OM) and X-Ray Diffraction (XRD) were conducted to determine the influence of different Ti additives on the Al-Ti alloy properties and microstructure. The results show that the grains of α-Al changed from large grains to roughly spherical and then to small rounded grains with increasing Ti content, the micro-hardness of the alloy increases with increasing Ti, and XRD results confirm the formation of TiAl₃ intermetallic co

   This research studies the rheological properties ( plastic viscosity, yield point and apparent viscosity) of Non-Newtonian fluids under the effect of temperature using different chemical additives, such as (xanthan gum (xc-polymer), carboxyl methyl cellulose ( High and low viscosity ) ,polyacrylamide, polyvinyl alcohol, starch, Quebracho and Chrome Lignosulfonate). The samples were prepared by mixing 22.5g of bentonite with 350 ml of water and adding the additives in four different concentrations (3, 6, 9, 13) g by using Hamilton Beach mixer. The rheological properties of prepared samples were measured by using Fan viscometer model 8-speeds. All the samples were subjected to Bingham plastic model. The temperature range studi

The electric quadrupole moments for some scandium isotopes (41, 43, 44, 45, 46, 47Sc) have been calculated using the shell model in the proton-neutron formalism. Excitations out of major shell model space were taken into account through a microscopic theory which is called core polarization effectives. The set of effective charges adopted in the theoretical calculations emerging about the core polarization effect. NushellX@MSU code was used to calculate one body density matrix (OBDM). The simple harmonic oscillator potential has been used to generate the single particle matrix elements. Our theoretical calculations for the quadrupole moments used the two types of effective interactions to obtain the best interaction compared with the exp