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

It has been shown in ionospheric research that calculation of the total electron content (TEC) is an important factor in global navigation system. In this study, TEC calculation was performed over Baghdad city, Iraq, using a combination of two numerical methods called composite Simpson and composite Trapezoidal methods. TEC was calculated using the line integral of the electron density derived from the International reference ionosphere IRI2012 and NeQuick2 models from 70 to 2000 km above the earth surface. The hour of the day and the day number of the year, R12, were chosen as inputs for the calculation techniques to take into account latitudinal, diurnal and seasonal variation of TEC. The results of latitudinal variation of TE

      That corruption with all its forms,  has prevailed over the whole world, but  with  different degrees relaying on the one who leads these countries of rulers, followers and officials who have been deemed  the main reason for that corruption, but if these  rulers  were righteous, These countries would have blessed and elevated and were corrupt unjust tyrants who were the disaster that befell the chiefs of those countries  with ruin, misery, and backwardness. This is what we sought to prove and clarify by considering the verses of the Holy Qur’an in respect with this topic. The research includes an introduction, two topics, and a conclusion.

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The research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.

Osteoarthritis (OA) is a series of aggressive destructive inflammatory processes. Synovitis is common both at an early and a late phase. This disease may be uniquely singular in some site but phylogenetically related at some point in time to produce a common outcome of dysfunction, disability, socioeconomic destruction and sometimes socioeconomic failure. Articular cartilage, subchondral bone and synovial membrane are the site of major abnormalities in this disease process. Rheumatoid factor (RF) represents one of the routine laboratory tests that made for all patients have joint complaints.Chloroquine phosphate (CQP) is agent belong to disease modifying osteoathritic drugs (DMOADs). Chloroquine and their derivatives have been used for t

The research problem stems from a chief question: “What is the nature of the responsibility that «Al-Sabah Al-Jadeed» and «Al-Mada» Newspapers have undertaken in promoting the values of citizenship and national belonging in the society? The research aims to achieve a number of goals, including: Determining the most prominent themes that were emphasized in the opinion articles in these two newspapers within the framework of the responsibility of promoting the values ​​of citizenship and national belonging in society, and revealing the most prominent topics that were discussed in opinion articles in the two sample newspapers regarding the promotion of the mentioned values. This research is a desc

For a nonempty subset X of a group G and a positive integer m , the product of X , denoted by Xm ,is the set Xm = That is , Xm is the subset of G formed by considering all possible ordered products of m elements form X. In the symmetric group Sn, the class Cn (n odd positive integer) split into two conjugacy classes in An denoted Cn+ and Cn- . C+ and C- were used for these two parts of Cn. This work we prove that for some odd n ,the class C of 5- cycle in Sn has the property that = An n 7 and C+ has the property that each element of C+ is conjugate to its inverse, the square of each element of it is the element of C-, these results were used to prove that C+ C- = An exceptio

Background: This in vitro study evaluated the fracture resistance of weakened endodontically treated premolars with class II MOD cavities restored with different composite restorations (Low-shrinkage Filtek P90, nanohybrid Filtek Z250 XT and SDR bulk fill). The type and mode of fracture were also assessed for all the experimental groups. Materials and Method: Fifty human adult maxillary premolar teeth were selected for this study. Standardized extensive class II MOD cavities with endodontic treatment were prepared for all teeth, except those that were saved as intact control. The teeth were divided into five groups of ten teeth each (n=10): (Group 1) intact control group, (Group 2) unrestored teeth with endodontic treatment, (Group 3) resto