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The tax examination by using some statistical methods: An applied research in the General Commission of taxes
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this research aims at a number of objectives including Developing the tax examination process and raise its efficiency without relying on comprehensive examination method using some statistical methods in the tax examination and Discussing the most important concepts related to the statistical methods used in the tax examination and showing its importance and how they are applied. the research 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 Some statistical methods applied to the sample of the final accounts for the contracting company (limited) and the pharmaceutical industry (private contribution), The research has reached set of results that:The statistical methods work on developing the tax examination process since the statistical sampling can determine the extent of reliance on taxpayer accounts submitted in his tax endorsement without conducting a comprehensive examination and The statistical Analysis procedures represented by time-series, regression and correlation work in determining the relationship among the variables in the tax endorsement and vrifying the reasonableness of its figures.

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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Anaerobic Digestion and Codigestion of Chlorella Vulgaris Microalgae Biomass with Wastewater Sludge and Dairy Manure for Biogas Production
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Abstract

 

Anaerobic digestion process of organic materials is biochemical decomposition process done by two types of digestion bacteria in the absence of oxygen resulting in the biogas production, which is produced as a waste product of digestion. The first type of bacteria is known as acidogenic which converts organic waste to fatty acids. The second type of bacteria is called methane creators or methanogenic which transforms the fatty acids to biogas (CH4 and CO2). The considerable amounts of biodegradable constitutes such as carbohydrates, lipids and proteins present in the microalgae biomass make it a suitable substrate for the anaerobic digestion or even c

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Petroleum Science And Engineering
Operation of a MEG pilot regeneration system for organic acid and alkalinity removal during MDEA to FFCI switchover
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Publication Date
Thu Feb 01 2024
Journal Name
Structures
Accelerating reliability analysis of deteriorated simply supported concrete beam with a newly developed approach: MCS, FORM and ANN
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Reliability analysis methods are used to evaluate the safety of reinforced concrete structures by evaluating the limit state function 𝑔(𝑋𝑖). For implicit limit state function and nonlinear analysis , an advanced reliability analysis methods are needed. Monte Carlo simulation (MCS) can be used in this case however, as the number of input variables increases, the time required for MCS also increases, making it a time consuming method especially for complex problems with implicit performance functions. In such cases, MCS-based FORM (First Order Reliability Method) and Artificial Neural Network-based FORM (ANN FORM) have been proposed as alternatives. However, it is important to note that both MCS-FORM and ANN-FORM can also be time-con

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Design of a Kinematic Neural Controller for Mobile Robots based on Enhanced Hybrid Firefly-Artificial Bee Colony Algorithm
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The paper present design of a control structure that enables integration of a Kinematic neural controller for trajectory tracking of a nonholonomic differential two wheeled mobile robot, then  proposes a Kinematic neural controller to direct a National Instrument mobile robot (NI Mobile Robot). The controller is to make the actual velocity of the wheeled mobile robot close the required velocity by guarantees that the trajectory tracking mean squire error converges at minimum tracking error. The proposed tracking control system consists of two layers; The first layer is a multi-layer perceptron neural network system that controls the mobile robot to track the required path , The second layer is an optimization layer ,which is impleme

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Publication Date
Mon Apr 13 2026
Journal Name
Innovative Infrastructure Solutions
Beyond empiricism: a unified physics-based framework for resonance avoidance and carbon-efficient mass optimization of machine foundations
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Dynamic machine foundations can be considered as a necessary component of the industrial infrastructure. Design of the dynamic equipment foundations has, however, traditionally been grounded on a rule of thumb that is inaccurate and rigid to use at the discretion of the engineers. The conventional rule of thumb, which includes minimum weight ratios and resonance avoidance criteria, has been used singularly with two poles, which can be either conservatively designed systems that are too heavy, or systems that are going to experience too much vibration and fatigue. This paper presents a novel, analytical framework for the reinterpretation of traditional design practices, using a physics-based approach, and results in a single, unified overall

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Publication Date
Wed Sep 17 2025
Journal Name
Heat Transfer
Thermo‐Economic Assessment of Tracked‐Tilted Tubular Solar Still Equipped With Heat Pipe and Dual‐Line Focal Concentrators
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ABSTRACT<p>Freshwater scarcity poses a global challenge, particularly in regions where conventional water resources are limited. Solar stills offer an economical, sustainable solution; however, their yield is limited. This study aims to evaluate a new tracking concentrated tilted tubular solar still equipped with a heat‐pipe TTSS‐HP. The novelty of the present work lies in four aspects: a novel trough U‐channel design that improves the interception of reflected solar radiation, a novel hexagonal glass cover design. A receiver formed of four‐sections, combined with a heat‐pipe and dual trough concentrators. Outdoor experiments are carried out in Baghdad, Iraq (33.27° N, 44.37° E), </p> ... Show More
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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 Jun 01 2024
Journal Name
Results In Engineering
Electrochemical preparation and characterization of a new configuration SnO2 anode and its application for treating petroleum refinery wastewater
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Publication Date
Sun Dec 01 2024
Journal Name
Indonesian Journal Of Chemistry
Synthesis, Characterization, Biological, and Antioxidant Activity of New Metal Ion Complexes with Schiff Base Derived from 2-Hydroxybenzohydrazide
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The study involved the synthesis of new complexes with tetradentate ligand (LH). The general formula of complexes was [M(LH)(H2O)2] with M of Ni2+, Co2+, Cu2+, and Zn+. The ligand was synthesized by treating the 2-hydroxybenzohydrazide with salicylaldehyde. The structural characteristics of ligands and complexes were analyzed using various techniques, including elemental analyses, magnetic susceptibility, molar conductivity, infrared, ultraviolet absorption, mass, and NMR spectroscopy studies. The physical measurements indicated that the prepared complexes are non-electrolyte and showed that the ligand is tetradentate when coordinated with metal ions through the nitrogen of azomethine (–C=N–), two oxygen atoms of O–H phenolic,

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Publication Date
Thu Nov 03 2022
Journal Name
Journal Of Materials Engineering And Performance
Influence of Scanning Velocity on a CoCrMoW Alloy Built via Selective Laser Melting: Microstructure, Mechanical, and Tribological Properties
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