The purpose of this study is to measure the levels of quality control for some crude oil products in Iraqi refineries, and how they are close to the international standards, through the application of statistical methods in quality control of oil products in Iraqi refineries. Where the answers of the study sample were applied to a group of Iraqi refinery employees (Al-Dora refinery, Al-Nasiriyah refinery, and Al-Basra refinery) on the principles of quality management control, and according to the different personal characteristics (gender, age, academic qualification, number of years of experience, job level). In order to achieve the objectives of the study, a questionnaire that included (12) items, in order to collect preliminary inform

The aim of the research is to demonstrate the concept, characteristics, efficiency and adequacy of infrastructure in Khor Al-Zubair, as it represents an important benchmark for judging the development of the city. The researchers thus aim to measure the efficiency, adequacy and personal impression of each service in Khor Al-Zubair city and its residential neighborhoods. To meet this objective, the researchers used the descriptive and analytical approach that involves randomly distributing a questionnaire with specific questions to the neighbors of the city. The study has reached a set of results and recommendations that contribute to addressing the problems to the sector of infrastructure services in the city, such as: the per capita sha

Background: Laparoscopic cholecystectomy has many difficulties which include port Insertion, Dissectionof the Calot’s Triangle , Grasping of the Gallbladder , Wall thickness, Adhesion and extraction of theGallbladder. Aim of the Study: To predict how difficult cholecystectomy will be from assessing the patientpreoperatively which, in turn, help in decreasing the risks on the patients and preventing post-operativecomplications. Patients and Methods: A prospective study conducted in the department of General Surgeryat Al-Ramadi Teaching Hospital for the period of nine months from 15th of May 2018 till the 15th of February2019. It included 60 patients, all of them were undergone laparoscopic cholecystectomy for Gallstone. Patientswit

With the increasing reliance on microgrids as flexible and sustainable solutions for energy distribution, securing decentralized electricity grids requires robust cybersecurity strategies tailored to microgrid-specific vulnerabilities. The research paper focuses on enhancing detection capabilities and response times in the face of coordinated cyber threats in microgrid systems by implementing advanced technologies, thereby supporting decentralized operations while maintaining robust system performance in the presence of attacks. It utilizes advanced power engineering techniques to strengthen cybersecurity in modern power grids. A real-world CPS testbed was utilized to simulate the smart grid environment and analyze the impact of cyberattack

The aim of advancements in technologies is to increase scientific development and get the overall human satisfaction and comfortability. One of the active research area in recent years that addresses the above mentioned issues, is the integration of radio frequency identification (RFID) technology into network-based systems. Even though, RFID is considered as a promising technology, it has some bleeding points. This paper identifies seven intertwined deficiencies, namely: remote setting, scalability, power saving, remote and concurrent tracking, reusability, automation, and continuity in work. This paper proposes the construction of a general purpose infrastructure for RFID-based applications (IRFID) to tackle these deficiencies. Finally

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i