Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (consist of 24 items) was evaluated as a tool for data collection. In order to test the research hypotheses, a set of statistical measurements were used to analyze the data and reach the results using the SPSS statistical application.
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University campuses in Iraq are substantial energy consumers, with consumption increasing significantly during periods of high temperatures, underscoring the necessity to enhance their energy performance. Energy simulation tools offer valuable insights into evaluating and improving the energy efficiency of buildings. This study focuses on simulating passive architectural design for three selected buildings at Al-Khwarizmi College of Engineering (AKCOE) to examine the effectiveness of their cooling systems. DesignBuilder software was employed, and climatic data for a year in Baghdad was collected to assess the influence of passive architectural strategies on the thermal performance of the targeted buildings. The simulations revealed that the
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Background: Visfatin is a novel adipokine that mainly secreted by visceral adipose tissue, had an important role in inflammation and immune system. Creatine Kinase (CK) which is an enzyme that is involved in energy metabolism, found in large amounts in myocardium, brain and skeletal tissues. This study is carried out To evaluate the periodontal health status of the study groups (chronic periodontitis and chronic periodontitis with coronary atherosclerosis) and control groups, to measure the salivary levels of visfatin and Creatine Kinase in these groups and compare between them, and to determine the correlations between salivary visfatin and Creatine Kinase levels with the periodontal parameters in the three groups. Materials and Methods: e
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A new copolymer (MFA) was prepared from condensation of melamine (M) with p- methyl – anisole (A) in the presence of condensation agent like 37% (w/v) of formaldehyde. The new copolymer was characterized by elemental, IR and HNMR spectra. The chelating ion-exchange property of this polymer was studied for methylene blue dye in aqueous solution in 100-200ppm concentrations. The adsorption study was carried out over a wide range of pH, shaking time and in media of various kinetic parameters models. Thermal parameters like enthalpy, entropy and Gibbs free energy of adsorption process of methylene blue on surface of MFA resin were determined on the basis of kinetic parameters at different temperatures. To describe the equilibrium of adsorp
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Dye-sensitized solar cells (DSSC) create imitation photosynthesis by using chemical reactions to produce electricity from sunlight. DSSC has been pursued in numerous studies due to its capability to achieve efficiencies of up to 15% with artificial photosensitizer in diffuse light. However, artificial photosensitizers present a limitation because of the complex processing of metal compound. Therefore, various types of sensitizers were developed and synthesized to surpass the artificial sensitizer performances such as natural sensitizers from bio-based materials including plants, due to simple processing techniques and low environmental impact. Thus, this study examines the potential and properties of natural sensitizers from the was
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The cement slurry is a mixture of cement, water and additives which is established at the surface for injecting inside hole. The compressive strength is considered the most important properties of slurry for testing the slurry reliability and is the ability of slurry to resist deformation and formation fluids. Compressive strength is governed by the sort of raw materials that include additives, cement structure, and exposure circumstances. In this work, we use micro silica like pozzolanic materials. Silica fume is very fine noncrystalline substantial. Silica fume can be utilized like material for supplemental cementations for increasing the compressive strength and durability of cement. Silica fume has very fine particles size less
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Cefixime is an antibiotic useful for treating a variety ofmicroorganism infections. In the present work, tworapid, specific, inexpensive and nontoxic methods wereproposed for cefixime determination. Area under curvespectrophotometric and HPLC methods were depictedfor the micro quantification of Cefixime in highly pureand local market formulation. The area under curve(first technique) used in calculation of the cefiximepeak using a UV-visible spectrophotometer.The HPLC (2nd technique) was depended on thepurification of Cefixime by a C18 separating column250mm (length of column) × 4.6 mm (diameter)andusing methanol 50% (organic modifier) and deionizedwater 50% as a mobile phase. The isocratic flow withrate of 1 mL/min was applied, the temper
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