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Using Regression Analysis as Analytical Procedure to Facilitate the Decision-Making Process in The Tax Audit: An Applied Research in the General Commission of Taxes
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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 regression analysis works to determine the reasonableness of the numbers in the financial statements for one variable of their variables based on an independent variable that leads to facilitate the decision-making process without the need for a comprehensive examination of these elements and by depending on the historical information for this variable. The regression analysis saves time, effort and cost to determining the validity of a particular variable such as sales without the need for a comprehensive examination which may take considerable time, effort, human and material resources since the cost of time does not takes more than minutes using the statistical programs by computers that make the application of statistical analysis procedures which is very simple and without complexity.

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Clinical And Experimental Dentistry
Cusp deflection and fracture strength of root canal filled premolars with two access cavities designs (Conservative vs Traditional)
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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
Synthesis and Spectroscopic Study of 3-Hydroxy-2-(3-(4- Nitrobenzoyl) Thiouriedo) Propanoic Acid with their Metal Complexes
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A new ligand 3-hydroxy-2-(3-(4-nitrobenzoyl) thiouriedo) propanoic acid (NTP) where synthesized by reaction of 4-nitro benzoyl isothiocyanate with serine amino acid. The ligand was characterized by FT-IR, NMR spectra and the elemental analysis. The transition metal complexes of this ligand where synthesize and characterized by UV-Visible spectra, FT-IR, magnetic suscpility, conductively measurement, The general formula [M (NTP) 2] where M+2= (Mn, Co, Ni, Cu, Zn, Cd, Hg,), the form of molecular for these complexes as tetrahedral except Cu has square planer.

Publication Date
Tue Nov 27 2018
Journal Name
Bioscience Research
Silver nanoparticles biosynthesis and their antimicrobial activity against wild and mutant isolates of different G-ve bacterial types
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Five isolates of Gram negative bacteria (Klebsiella pneumoniae, Psuedomonas auroginosa, proteus mirabilis and two strains of E.coli) were in quested for the ability of bearing silver nanoparticles by using LB medium, all the isolates of bacteria were buttered brown color just as soon as mixed the supernatant of bacterial culture with AgNO3 solution, that refered the biosynthesis of Silver nanoparticles (Ag NPs). UV–visible spectrophotometer and Fourier transform infrared (FTIR) spectroscopy were utilized for estimation of (Ag NPs). The five isolates of bacteria were tendered to produce spontaneous mutants by using different kinds of antibiotics, Ampicillin put to use for making mutant in E.coli and Proteus mirabillis, while Pseudom

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Publication Date
Sun Feb 05 2023
Journal Name
Engineering, Technology & Applied Science Research
Performance Evaluation of Emulsion Liquid Membrane on Chlorpyrifos Pesticide Removal: Stability, Mass Transfer Coefficient, and Extraction Efficiency Studies
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Emulsion Liquid Membrane (ELM) is an emerging technology that removes contaminants from water and industrial wastewater. This study investigated the stability and extraction efficiency of ELM for the removal of Chlorpyrifos Pesticide (CP) from wastewater. The stability was studied in terms of emulsion breakage. The proposed ELM included n-hexane as a diluent, span-80 as a surfactant, and hydrochloric acid (HCl) as a stripping agent. Parameters such as mixing speed, aqueous feed solution pH, internal-to-organic membrane volume ratio, and external-to-emulsion volume ratio were investigated. A minimum emulsion breakage of 0.66% coupled with a maximum chlorpyrifos extraction and stripping efficiency were achieved at 96.1% and 95.7% at b

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Publication Date
Mon Aug 01 2022
Journal Name
Heliyon
Adsorption of methyl violet dye onto a prepared bio-adsorbent from date seeds: isotherm, kinetics, and thermodynamic studies
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Flexural behavior of concrete beams with horizontal and vertical openings reinforced by glass-fiber-reinforced polymer (GFRP) bars
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Abstract<p>This study conducted an analytical investigation on the behavior of concrete beams with openings reinforced by glass-fiber-reinforced polymer (GFRP) bars. In this study, five proposed beams reinforced by GFRP bars as flexural and shear reinforcement with openings were numerically examined. The variables were the opening orientation (vertical and horizontal) and the number of openings. These openings were located within the flexural zone of the proposed beams. The result shows that the vertical openings had a significant effect over the horizontal openings on reducing the ultimate load and increasing the mid-span deflection compared with the control beam. Moreover, the results showed t</p> ... Show More
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Flexural behavior of concrete beams with horizontal and vertical openings reinforced by glass-fiber-reinforced polymer (GFRP) bars
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Abstract<p>This study conducted an analytical investigation on the behavior of concrete beams with openings reinforced by glass-fiber-reinforced polymer (GFRP) bars. In this study, five proposed beams reinforced by GFRP bars as flexural and shear reinforcement with openings were numerically examined. The variables were the opening orientation (vertical and horizontal) and the number of openings. These openings were located within the flexural zone of the proposed beams. The result shows that the vertical openings had a significant effect over the horizontal openings on reducing the ultimate load and increasing the mid-span deflection compared with the control beam. Moreover, the results showed t</p> ... Show More
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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Effect of Nickel Substitution On Structural and Electrical Properties of Hg<sub>0.5</sub>Pb<sub>0.5</sub>Ba<sub>2</sub>Ca<sub>2</sub>Cu<sub>3-y</sub>Ni<sub>y</sub>O<sub>8+δ</sub> Superconductor Composite
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Abstract<p>six specimens of the Hg<sub>0.5</sub>Pb<sub>0.5</sub>Ba<sub>2</sub>Ca<sub>2</sub>Cu<sub>3-y</sub> <italic>Ni<sub>y</sub> </italic>O<sub>8+δ</sub> (y=0.2,0.4,0.6,0.8,1.0) superconducting compound were prepared by solid state reaction method, with sintering temperature equal to 1123K for 24 hours. The electrical resistivity was examined by the four probe technique, It was found that all the specimens have metallic behavior and increasing the critical temperature with increasing nickel concentration. The optimum critical temperature T<sub>c</sub> was found equal </p> ... Show More
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Publication Date
Fri May 12 2023
Journal Name
Bulletin Of The Chemical Society Of Ethiopia
SYNTHESIS, CHARACTERIZATION, ANTIMICROBIAL STUDIES, AND MOLECULAR DOCKING STUDIES OF TRANSITION METAL COMPLEXES FORMED FROM A BENZOTHIAZOLE-BASED AZO LIGAND
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The azo ligand obtained from the diazotization reaction of 2-aminobenzothiazole and 4- nitroaniline yielded a novel series of complexes with Co(II), Ni(II), Cu(II), and Zn(II) ions. The complexes were investigated using spectral techniques such as UV-Vis, FT-IR, 1H and 13C NMR spectroscopic analyses, LC-MS and atomic absorption spectrometry, electrical conductivity, and magnetic susceptibility. The molar ratio of the synthesized compounds was determined using the ligand exchange ratio, which revealed the metal-ligand ratios in the isolated complexes were 1:2. The synthesized complexes were tested for antimicrobial activity against S. aureus, E. coli, C. albicans, and C. tropicalis bacterial species. Additionally, their binding affinities we

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Publication Date
Sun Dec 30 2018
Journal Name
Baghdad Science Journal
Adsorption and Kinetic Study of Methylene Blue dye on New Surface Derived from Copolymer (Melamine – Formaldehyde – Para- methyl Anisole)
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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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