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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
Wed Feb 01 2023
Journal Name
Measurement: Sensors
Dynamic monitoring of saturated stiff clay soil foundation structure by falling weight deflectometer system under impact loads sensors effect
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Experiments research is done to determine how saturated stiff clayey soil responds to a single impulsive load. Models made of saturated, stiff clay were investigated. To supply the single pulse energy, various falling weights from various heights were tested using the falling weight deflectometer (FWD). Dynamic effects can range from the major failure of a sensitive sensor or system to the apparent destruction of structures. This study examines the response of saturated stiff clay soil to a single impulsive load (vertical displacement at the soil surface below and beside the bearing plates). Such reactions consist of displacements, velocities, and accelerations caused by the impact occurring at the surface depth induced by the impact loads

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Publication Date
Mon Nov 05 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Instruction-oriented Intervention for Primipara Women upon Episiotomy and Self-perineal Care at Ibn Al-Baladi Hospital
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Objective: To identify the effectiveness of instruction oriented intervention for primipara women upon episiotomy and self
perineal care.
Methodology: A quasi-experimental study was carried out to determine the effectiveness of instruction-oriented
intervention for primipara women upon episiotomy and self-perineal care. A purposive "non-probability" sample of (60)
primipara mothers was selected from Ibn AL-Balady Pediatric and Maternity Hospital, Al-russafa, Baghdad. The sample
has been divided into two groups; (30) primipara women who were considered as a study group, and another (30) primipara
women who were considered as a control one. The study group was exposed to an instruction-oriented intervention. While,
the

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Publication Date
Wed Apr 29 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Cyclic Fatigue Resistance of Wave One Gold, F6 SkyTaper, One Curve, and AF Blue R3 NiTi Rotary Instrumentation Systems
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Objective: This in vitro study is aimed to compare and evaluate the cyclic fatigue of four varying NiTi rotary instrumentation systems. Method: In this study, four types of rotary files were used in four groups (10 files for each group), namely, Group A: Wave One Gold; Group B: AF Blue R3; Group C: One Curve; Group D: F6 SkyTaper. These groups were evaluated by a cyclic fatigue apparatus to measure cyclic fatigue resistance within the artificial metallic simulating canal that has a 60 angle of curvature, the curvature radius was 5 mm, whereas the inner diameter of the canal was 1.5 mm. All the files were rotated in artificial canals until they fracture. The resistance to cyclic fatigue was determined by counting the number of cycles to frac

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Publication Date
Wed Jan 17 2018
Journal Name
Journal Of Applied Chemistry
Synthesis, Composition, Spectral, Geometryand AntibacterialApplicationsof MnII, NiII, CoII, CuII and HgIIcomplexes of N2O2-mixed donor Schiff Basewith 1,10-phenanthroline
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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of The College Of Basic Education
Synthesis and Characterization of some biologically active transition metal complexes for a ligand derived from dimedone with mixed ligands.
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The aim of the work is synthesis and characterization of bidentate ligand [3-(3-acetylphenylamino)-5,5-dimethylcyclohex-3-enone][HL], from the reaction of dimedone with 3-amino acetophenone to produce the ligand [HL], the reaction was carried out in dry benzene as a solvent under reflux. The prepared ligand [HL] was characterized by FT-IR, UV-Vis spectroscopy, 1H, 13C-NMR spectra, Mass spectra, (C.H.N) and melting point. The mixed ligand complexes were prepared from ligand [HL] was used as a primary ligand while 8-hydroxy quinoline [HQ] was used as a secondary ligand with metal ion M(Π).Where M(Π) = (Mn ,Co ,Ni ,Cu ,Zn ,Cd and Pd) at reflux ,using ethanol as a solvent, KOH as a base. Complexes of the composition [M(L)(Q)] with (1

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Publication Date
Mon Jan 01 2018
Journal Name
Al-qadisiyah Journal Of Pure Science
Synthesis and Spectroscopic Studies of new ligand N-((4-(phenylamino)phenyl)carbamothioyl)acetamide with some Divalent Metal Ion Complexes
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A new ligand N-((4-(phenylamino) phenyl) carbamothioyl) acetamide (PCA) was synthesized by reaction of (4-amino di phenyl amine) with (acetyl isothiocyante) by using acetone as a solvent. The prepared ligand(PCA) has been characterization by elemental analysis (CHNS), infrared(FT-IR),electronic spectral (UV-Vis)&1H,13C- NMR spectra. Some Divalent Metal ion complexes of ligand (PCA) were prepared and spectroscopic studies by infrared(FT-IR), electronic spectral (UV-Vis), molar conductance, magnetic susceptibility and atomic absorption. The results measured showed the formula ofFall prepared complexes were [M (PCA)2 Cl2] (M+2 = Mn, Co, Ni, CU, Zn, Cd &Hg),the proposed geometrical structure for all complexes wereeoctahedral.

Publication Date
Sat Jul 01 2017
Journal Name
Energy Procedia
Preparation and Physical Properties of Doped CdBa 2-x Sr x Ca 2 Cu 3 O 8+δ Compound
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Publication Date
Sat Jan 01 2022
Journal Name
Rsc Advances
Antioxidant properties of butylated phenol with oxadiazole and hydrazone moiety at <i>ortho</i> position supported by DFT study
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Two series of 1,3,4-oxadiazole derivatives at the sixth position of the 2,4-di-tert-butylphenol group were synthesized.

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Publication Date
Sun Jan 01 2012
Journal Name
The First Scientific Conference The Collage Of Education For Pure Sciences 2012
Synthesis, Spectroscopic and Biological Studies of some metal ions complexes with 2-hydroxy-N-pyridin-2-yl methyl-acetamide
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The ligand 2-Hydroxy-N-pyridin-2-ylmethyl-acetamide(L) has been prepared from reaction of 2-(aminomethyl)pyridin with chloroacetic acid (1:1).It has been characterized by elemental analysis (C,H,N) ,'H, 13 C-NMR, IR and electronic spectra. The complexes of divalent (Co,Ni,Cu,Zn,Cd and Hg) ions and trivalent(Cr) ion have been synthesized and characterized by IR, electronic spectra, molar conductivity, atomic absorption and molar ratio (Ni 2+) complex. The analytical studies for the complexes show; octahedral for (Cr 3+),square planar for (Cu 2+) and (Co,Ni Zn, Cd and Hg) tetrahedral geometries. The study of biological activity of the ligand (L) and its complexes (Co,Ni,Cu,Cd,Hg) in two deferent concentration (1and5) mg/ml showed various acti

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Publication Date
Wed Mar 13 2019
Journal Name
Al-khwarizmi Engineering Journal
Investigation Microwave Furnace Effects on Mechanical Properties and Fatigue Life of AA 7075-T73 with Dry and Acid Treatments
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Microwave heating is caused by the ability of the materials to absorb microwave energy and convert it to heat. The aim of this study is to know the difference that will occur when heat treating the high strength aluminum alloys AA7075-T73 in a microwave furnace within different mediums (dry and acidic solution) at different times (30 and 60) minutes, on mechanical properties and fatigue life. The experimental results of microwave furnace heat energy showed that there were variations in the mechanical properties (ultimate stress, yielding stress, fatigue strength, fatigue life and hardness) with the variation in mediums and duration times when compared with samples without treatment. The ultimate stress, yielding stress and fatigue streng

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