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

There is a mutual relationship between the form of a text and its meaning so as separating these two or devaluating the role of one of them leads to the absence of the value therein. Thus, a translation is important as to how it relates the details of a text. That is, the text has special features which go beyond form, and these set out its distinctiveness. Here, we tackle Saleh al-Jafari's Arabic translation of  "Rubbayat al-Khayyam" of Naysapour descriptively and analytically by depending on extracts from the original text. This translation is evaluated on the basis of Spanish critic Maria Carmen Valero Garces. Herein, we discuss the effectiveness of this theory in the criticism of literary texts. It has been concluded that al-Jaf

The pharmacophore 2-aminothiazole has an interesting role in pharmaceutical chemistry as this led to the synthesis of many types of compounds with diverse biological activity. Schiff base derivatives at the same time contribute to drug evolution importantly. In this review, the Schiff base derivatives of 2-aminothiazole formed and some of their metal complexes are being focused on, and the antimicrobial and anticancer activity of them is being illustrated.

Rapid and accurate identification of Methicillin Resistant Staphylococcus aureus is essential in limiting the spread of this bacterium. The aim of study is the detection of Methicillin Resistant Staphylococcus aureus (MRSA) and determining their susceptibility to some antimicrobial agent. A total of fifty clinical Staphylococcus aureus, isolated from the nose of health work staff in surgery unit of Kalar general hospital and from ear of patients attended to the same hospital. The susceptibilities of isolates were determined by the disc diffusion method with oxacillin (1 ?g) and cefoxitin (30 ?g), and by the mannitol salt agar supplemented with cefoxitin (MSA-CFOX), susceptibilities of isolates to other antimicrobial agent were determined b

The inhibitory effect of acetone, ethanol, and aqueous extracts of ten medicinal plants on β-lactamase from Staphylococcus sciuri and Klebsiella pneumoniae was investigated in vitro by starch-iodine agar plate method. The results revealed the success of starch-iodine method for the detection of the inhibition of β-lactamase activity by the various extracts of each individual plant. The acetone extracts of Catharanthus roseus, Eucalyptus camaldulensis, and Schinus terebinthifolius induced an inhibitory effect on β-lactamase from Staphylococcus sciuri. On the other hand, acetone extracts from only Eucalyptus camaldulensis, and Schinus

EP/ metal composites were prepared as adhesives between two steel rods. Epoxy resin (EP) was used as a matrix with metal as fillers (Al, Cu, Fe,).
The preparation method for tensile adhesion tests includes two steel rods with adhesive composites between the rods to measure adhesion strength Sad and adhesion toughness Gad.
Results of tensile adhesion tests show that EP/ metals composite have maximum strength Sad for certain weight percentage of metals 2.95 and 9MPa at 10% for EP/Al and EP/Cu composite and 8.2MPa at 40% for EP/Fe composites

The current Iraqi standard specifications for roads and bridges allowed the prepared Job-Mix Formula for asphalt mixtures to witness some tolerances with regard to the following: coarse aggregate gradation by ± 6.0 %, fine aggregate gradation by ± 4.0 %, filler gradation by ± 2.0 %, asphalt cement content by ± 0.3 % and mixing temperature by ± 15 ^oC. The objective of this work is to evaluate the behavior of asphalt mixtures prepared by different aggregates gradations (12.5 mm nominal maximum size) that fabricated by several asphalt contents (40-50 grade) and various mixing temperature. All the tolerances specified in the specifications are taken into account, furthermore, the zones beyond these tolerances

The pharmacophore 2-aminothiazole has an interesting role in pharmaceutical chemistry as this led to the synthesis of many types of compounds with diverse biological activity. Schiff base derivatives at the same time contribute to drug evolution importantly. In this review, the Schiff base derivatives of 2-aminothiazole formed and some of their metal complexes are being focused on, and the antimicrobial and anticancer activity of them is being illustrated.