This study focuses on how tax administrations in Iraq use Artificial Intelligence (AI) techniques to monitor tax evasion for individuals and companies to achieve Tax Compliance (TC). AI was measured through four dimensions: Advanced Data Analytics Techniques (ADAT), Explainable AI (EAI), Machine learning (ML), and Robotic Process Automation (RPA). At the same time, TC was measured through registration, accounting, and tax payment stages. We relied on the questionnaire form to measure the variables. A sample of employees in the General Tax Authority in Iraq was selected, and a questionnaire was distributed to 132 people. The results indicated that the dimensions of AI affect achieving TC at all stages. This study provides evidence of using A

Mauddud Formation (Albian stage-the Early Cretaceous) is an important oil reservoir in Ratawi field of southern Iraq. Four wells, R T-2, R T-3, R T-6, and R T-7, located 70 km northwest of Basra, were selected to study microfacies properties and petrophysical associations with the probability of oil production. Seventy-seven core samples are collected, and thin sections for petrographic analysis. The self-potential, Gamma-ray, resistivity, and porosity logs are used to determine the top and bottom of the Mauddud Formation. Water saturation of the invaded and uninvaded zones, shale volume, and porosity were calculated. The study area results showed that the quantity of shale is less than 15% for most of the wells, and the dominant po

The Tulostoma genus, known as stalkballs or stalked puffballs, belongs to the Agaricaceae family. This study was designed to identify an unknown fungal species collected from the Al‐Dujail district in Iraq based on morphological examination and molecular analysis of the internal transcribed spacer (ITS) region. Between April and July 2019, samples were collected from garden soil in the Al‐Dujail district, Salah Al‐Din Governorate, Iraq. Morphological characteristics were documented using light microscopy. Genomic DNA was extracted and purified, and the ITS region was amplified using conventional PCR with specific primers. The amplified products were sequenced, and phylogenetic analysis was conducted using MEGA11 software. Morp

Background Type two diabetes (T2DM) is characterized by insufficient insulin production and secretion. Additionally, the body develops insulin resistance which affects 90–95% of diabetics. Complex cytokines, receptors, genetic pathways, and the immune system are involved in T2DM. Interleukin-18 (IL-18) is one of the inflammatory cytokines associated with Type 2 diabetes. Environmental and genetic variables, including genetic polymorphisms, can increase T2DM risk and its consequences. Single nucleotide gene polymorphisms (SNPs) are important risk factors for diabetes that can be used to find the disease early and treat it better. Objective This study aimed to determine the levels of IL-18 in the serum of Iraqi patients with Type 2 diabetes

Clerodendrum plant is believed to be very useful in many countries for treating various health disorders .“in this study was undertaken to assess antimicrobial activity of ethanol and aqueous extracts of clerodendrum plant”. Display my alcoholic extract higher inhibition of the aqueous extract all of the bacteria (Esherichia Coli , Pseudomonas aeruginosa, Bacillus subtilis). While the inhibition of the aqueous extract bacteria (Streptococcus, Shigelladysenteria) in higher alcoholic extract. However, the bacteria (Klebseillapneumoniae) did not shown any inhibition zone for both aqueous and alcoholic extracts. From the above results,“ it is concluded the antibacterial properties of Clerodendrum against life threatening pathogens”. So,

The family Ormyridae has been very much neglected by workers and only two species has been recorded so far from Iraq. The present study, based mainly on my collection, deals with five species, of which one is new to science. The new species is described together with notes on locality data, host records, distribution and taxonomical remarks for all the species.

Many stone tools were found on a hill south of the Hor Al-Dalmaj which is located in the central part of the alluvial plain of Mesopotamia, between the Tigris and Euphrates Rivers. The types of rocks from which the studied stone tools were made are not found in the alluvial plain, because it consists of friable sand, silt, and clay. All existing sediments were precipitated in riverine environments such as point bar, over bank, and floodplain sediments. The collected stone tools were described with a magnifying glass (10 x) and a polarized microscope after they were thin sectioned. Microscopic analysis showed that these stone tools are made of sedimentary, volcanic igneous and metamorphic rocks, such as: sandstones, limestones, chert, con

The article considers metaphors as one of the fundamental means used by L. Ulitskaya when writing the family chronicle "Medea and her Children" (1996), for the formation of images of heroines - representatives of the pronounced feminine principle in the work. Here I describe the results of the next stage of research related to the work of Lyudmila Evgenievna Ulitskaya as a representative of modern Russian prose.

This study was carried out to investigate the cytogenetic effects of crude aqueous extract of Lycium barbarum on the roots tip of Allium cepa Using three concentration 125, 25, 50 mg/ ml for 2, 4, 6 hours treatment periods.This study were included some cytogenetic analysis such as mitotic index , phase index and chromosome aberration. The data showed that the treatment with 50mg/ml for 6huors led to reduce the mitotic index less than 50% . This reduction considered to have toxic and sublethal effect . These results revealed mutagenic potency by inducing differents type of chromosome aberration.