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Tax penalties and their effectiveness in reducing the creative accounting practices: An Empirical Study of the General Commission for Taxes
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The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

  1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the amount of tax calculated on the company for the purpose of tax evasion.
  2. The use of punishments stipulated by the Income Tax Act No. 113 of 1982 amended  As stated in the articles (58-59) helps companies reduce the practice of creative accounting methods and repeated in the future.

Recommended Find the need to develop a tax examination system to include we cause enough of the taxpayers and the discovery of irregularities and accountability in order to pay the holders of the permit complete information and the right for access they earn and the need to activate the prison sentence prescribed in the Income Tax Act under the penalties in charge of the right, which has proved the resurrection of the practices of fraud and fraud, as the impact is greater than the impact of financial penalties to be imposed on the taxpayer, as well as to curb such practices in the future.

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Publication Date
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Desulfurization of gas oil using a solar photocatalytic microreactor
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The present work is devoted to investigate the performance of a homemade Y-shape catalytic microreactor for degradation of dibenzothiophene (DBT), as a model of sulphur compounds including in gas oil, utilizing solar incident energy. The microchannel was coated with TiO2 nanoparticles which were used as a photocatalyst. Performance of the microreactor was investigated using different conditions (e.g., DBT concentration, LHSV, operating temperature, and (H2O2/DBT) ratio). Our experiments show that, in the absence of UV light, no reaction takes place. The results revealed that outlet concentration of DBT decreases as the mean residence time in the microreactor increases. Also, it was noted that operating temperature s

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Publication Date
Sat Mar 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of Phenol from Aqueous Solution using Paper Waste
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The exploitation of obsolete recyclable resources including paper waste has the advantages of saving resources and environment protection. This study has been conducted to study utilizing paper waste to adsorb phenol which is one of the harmful organic compound byproducts deposited in the environment. The influence of different agitation methods, pH of the solution (3-11), initial phenol concentration (30-120ppm), adsorbent dose (0.5-2.5 g) and contact time (30-150 min) were studied. The highest phenol removal efficiency obtained was 86% with an adsorption capacity of 5.1 mg /g at optimization conditions (pH of 9, initial phenol concentration of 30 mg/L, an adsorbent dose of 2 g and contact time of 120min and at room temperature).

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Biostratigraphy of shirranish formation, well DD.1 (N. Iraq)
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Shiranish formation has been divided into two microfacies units: 1 - Many biowackestone facies and 2 - maly packstone using planktonic foraminifera and other carbonate components in the rock cutting and core slides. Microfacies reflect marin deep shelf margin in the lower part of the formation, the upper part was deeper. The thickness of the formation is determined, depending on addition to the presence of echinoderm framents debris and spines. This is in disagreement with the 195 ft thickness reported by the Oil Exploration Company The age of the formation is estimated depending on the recognized biostratigraphic zone using the index fossils to be Upper - Middle Mastrichtion.

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Publication Date
Fri Jan 30 2026
Journal Name
Iraqi Journal Of Science
Producing Digital Models of Elevations (DEMs) using Surfer 16
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Digital Models of Elevations (DEMs) Using Surfer 16, which are interpolated to create three-dimensional controls for the entire terrain, are typically used in visualization of geospatial entities. The interpolation method used determines how accurate the resulting terrain model will be, hence it is necessary to compare the effectiveness of various approaches in this situation. Numerous generic interpolation techniques, using inverse distance to a power, triangulation as with linear interpolation, the nearest neighbor, and kriging, have been studied. These interpolation techniques produced DEMs. With the aid of SURFER software 16, the primary goal of this effort was to introduce the DEM using a spatial interpolation method and to pre

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Publication Date
Mon Jun 22 2015
Journal Name
Photonic Sensors
Capacitive-resistive measurements of cobalt-phthalocyanine organic humidity sensors
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Publication Date
Thu Dec 01 2022
Journal Name
International Journal Of Electrical And Computer Engineering
SENTIMENT RETRIEVAL OF HEALTH RECORDS USING NLP-BASED ALGORITHM
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Publication Date
Sun Mar 29 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Oxidation Desulphurization of Heavy Naphtha Improved by Ultrasound Waves
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The oxidation desulphurization assisted by ultrasound waves was applied to the desulphurization of heavy naphtha. Hydrogen peroxide and acetic acid were used as oxidants, ultrasound waves as phase dispersion, and activated carbon as solid adsorbent. When the oxidation desulphurization (ODS) process was followed by a solid adsorption step, the performance of overall Sulphur removal was 89% for heavy naphtha at the normal condition of pressure and temperature. The process of (ODS) converts the compounds of Sulphur to sulfoxides/ sulfones, and these oxidizing compounds can be removed by activated carbon to produce fuel with low Sulphur content. The absence of any components (hydrogen peroxide, acetic acid, ultrasound waves and activated car

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Use of Infrared Light to Improve Breast Sonographic images
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It is well known that sonography is not the first choice in detecting early breast tumors. Improving the resolution of breast sonographic image is the goal of many workers to make sonography a first choice examination as it is safe and easy procedure as well as cost effective. In this study, infrared light exposure of breast prior to ultrasound examination was implemented to see its effect on resolution of sonographic image. Results showed that significant improvement was obtained in 60% of cases.

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Publication Date
Sun Jan 03 2021
Journal Name
Al-qadisiyah Journal For Engineering Sciences
Bearing Capacity of Square Footing Resting on Layered Soil
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The bearing capacity of layered soil studies was carried out with various approaches such as experimental, theoretical, numerical, and combination of them. This work is focused on the settlement and bearing capacity of shallow foundations subjected to the vertical load placed on the surface of layered soils. The experimental part was performed by manufacturing soil cubic container (570 mm x 570 mm x 570 mm).  A model square footing of width 60 mm was placed at the surface of the soil bed. The relative density of sand was constant at 60%, and the clay was prepared with a density of 19.2 (kN/m3) and water content of 14.6%. PLAXIS 3D FEM was used to simulate the experimental tests and performing a parametric study. The results showed

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Publication Date
Mon Dec 03 2018
Journal Name
Journal Of Engineering
Thermal Properties of Lead-Acid Battery Plastic Lightweight Concrete
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This study investigates the possibility of using waste plastic as one of the components of expired lead-acid batteries to produce lightweight concrete. Different percentages of lead-acid battery plastic were used in the production of lightweight concrete. The replacements were (70, 80 and 100%) by volume of the fine and coarse aggregate. Results demonstrated that a reduction of approximately 23.6% to 35% in the wet density was observed when replacement of 70% to 100% of the natural aggregate by lead-acid battery plastic. Also, the compressive strength decreased slightly with the increase in plastic content at different curing ages of 7, 28, 60, 90, 120 days. The lowest value of compressive strength was (20.7 MPa) for (wa

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