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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
Mon Jun 02 2008
Journal Name
Iraqi Postgraduate Medical Journal
[PDF] from iasj.net Isolation of tRNA From Uropathogenic Escherichia Coli
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Thirty uropathogenic E. coli isolates were isolated from hospitalized and non hospitalized patients, complaining of urinary tract infections, of Al-Kadhymia Teaching Hospital and subjected to tRNA extraction. A method of tRNA extraction was modified by adding sodium dodecyl sulfate (SDS) instead of urea. Polyacrylamide gel electrophoresis and two methods of staining, ethidium bromide staining and silver staining, as well as spectrophotometric detection were used.

Publication Date
Sun Aug 15 2021
Journal Name
Annals Of R.s.c.b.
Versatile Applications of Complexes with Some Lanthanide Elements: A Review
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Cerium (III), Neodymium (III) and Samarium (III) Complexes existent a wide range of implementation that stretch from their play in the medicinal and pharmaceutical area because of their major significant pharmacological characteristic such as antifungal, anti-cancer, anti-bacterial ,anti-human immunodeficiency virus ,antineoplastic, anti-inflammation,inhibition corrosion,in some industrial (polymers, Azo dye).It is likely to open avenuesto research among various disciplines such as physics, electronics, chemistry and materials science by these complexes that contain exquisitely designed organic molecules.This paper reviews the definition, importance and various applications of Cerium (III), Neodymium (III) and Samarium (III) Complexes anddi

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Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Handicaps of reconstructing Iraqi strategic capabilities after 2003 (Analytical vision )
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Abstract: The issue of rebuilding the strategiccapacity of Iraq after the occupation and the US invasion in 2003 has been oneof the most contentious issues of debate and debate. It raises a number ofpolitical, social, economic, military and security problems. We say politicalprimarily because the climate and political conditions play a large and activerole along with other factors complementary to them. The important questionthat arises here is: How can the ruling political blocs move to the stage ofreconstruction without reservations? In order to answer this question, wedivided the study into three main axes. The first deals with the concept ofpower and its types. The second axis deals with the relationship betweenstrategic capa

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Pharmacy And Biological Sciences
Genetic Polymorphism of Iraqi Leishmania tropica Isolates Based on HSP70Gene
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Leishmaniasis is one of the important parasitic diseases, affecting mainly low social class people indeveloping countries, and is more prevalent and endemic in the tropical and subtropical regions of old worldand new world. Despite ofbroad distribution in Iraq,little known about the geneticcharacteristics of thecausative agents. So this study was aimed to evaluate the genetic varietyoftwo IraqiLeishmaniatropicaisolatesbased on heat shock protein gene sequence 70 (HSP70) in comparison with universal isolates recordedsequences data. After amplification and sequencing of HSP70 gene,the obtainedresults were alignment alongwith homologous Leishmania sequences retrieved from NCBI by using BLAST. The analysis results showedpresence of particular g

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Publication Date
Fri Apr 15 2022
Journal Name
Indian Journal Of Ecology
Antibacterial Activity of Laurus nobilis Leaves Extract against Pseudomonas aeruginosa
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The aim of this study is to evaluating the antibacterial activity of Laurus nobilis leaves extract in hospital environment isolates. Maceration and Soxhlet apparatus were used to prepare aqueous and methanolic extracts. The total phenolic content and high-performance liquid chromatography (HPLC) were conducted to determine the active compounds in the extracts. The results showed that the methanolic and aqueous extracts contain four flavonoids derivatives (kaempferol, luteolin, quercetin and Rutin) were identified on the basis of matching retention time with the standards. The total phenolic contents were 56.81 and 81.56 mg/g in 50 mg/ml, in aqueous and methanolic extracts respectively. The antibacterial activity of Laurus nobilis leaves ext

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Publication Date
Tue Mar 16 2021
Journal Name
2021 4th International Conference On Energy Conservation And Efficiency (icece)
Finite Element Modeling Of Finned Double-Pass Solar Air Heaters
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Publication Date
Sun Apr 30 2017
Journal Name
Journal Of Engineering
Evaluation of Urban Planning Projects Criteria Using Fuzzy AHP Technique
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In this research,  Fuzzy Analytic Hierarchy Process technique is applied (Fuzzy AHP) which is one of  multi-criteria decision making techniques to evaluate the criteria for urban planning projects, the project of developing master plan of Al-Muqdadiyah city to 2035 has been chosen as a case study. The researcher prepared a list of criteria in addition to the authorized departments criteria and previous researches in order to choose optimized master plan according to these criteria. This research aims at employing the foundations of (Fuzzy AHP) technique in evaluating urban planning criteria precisely and flexible. The results of the data analysis to the individuals of the sample who are specialists, in this aspect.  The la

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Publication Date
Wed Sep 16 2020
Journal Name
Journal Of Chemistry
Synthesis of Phthalimide Imine Derivatives as a Potential Anticancer Agent
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The outstanding evidence of phthalimide pharmacophore in securing enhanced biological activities had encouraged further research and development into phthalimide-based derivatives as potential new drugs. In this study, phthalimide core was hybridized with aldehydes giving integrated imines displaying different types of functionalities and at alternating positions. The resulting compounds, therefore, provide an innovative window to explore possible differential biological effects as antioxidants and anticancer agents. A total of sixteen compounds were synthesized, and each was verified by FT-IR, H NMR, C NMR, and MS characterization. Herein, a facile single-step synthesis method was employed substituting the conventional two-step che

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Publication Date
Mon Mar 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction of atropine from Datura Innoxia using liquid membrane Technique
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Selective recovery of atropine from Datura innoxia seeds was studied. Applying pertraction in a rotating film contactor (RFC) the alkaloid was successfully recovered from native aqueous extracts obtained from the plant seeds. Decane as a liquid membrane and sulfuric acid as a stripping agent were used. Pertraction from native liquid extracts provided also a good atropine refinement, since the most of co-extracted from the plant species remained in the feed or membrane solution. Solid–liquid extraction of atropine from Datura innoxia seeds was coupled with RF-pertraction in order to purify simultaneously the extract obtained from the plant. Applying the integrated process, proposed in this study, a product containing 92.6% atropine was

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Publication Date
Wed Apr 30 2025
Journal Name
Iraqi Journal Of Science
Numerical Simulation of Solar Granulation Dynamics Using Optical Correction Techniques
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High-resolution imaging of celestial bodies, especially the sun, is essential for understanding dynamic phenomena and surface details. However, the Earth's atmospheric turbulence distorts the incoming light wavefront, which poses a challenge for accurate solar imaging. Solar granulation, the formation of granules and intergranular lanes on the sun's surface, is important for studying solar activity. This paper investigates the impact of atmospheric turbulence-induced wavefront distortions on solar granule imaging and evaluates, both visually and statistically, the effectiveness of Zonal Adaptive Optics (AO) systems in correcting these distortions. Utilizing cellular automata for granulation modelling and Zonal AO correction methods,

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