This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu
... Show MoreKlebsiella pneumoniae is among the most frequent microorganisms isolated from infections of burn wounds. This cross-sectional study aimed to investigate the distribution of multi-drug resistant (MDR) K. pneumoniae in two burn hospitals and the antibiotic resistance profile in different burn regions of the same patient. It was performed in two hospitals (Al-Zahraa and Al-Karama) in Al-Kut, Iraq, between January and May 2022. Totally, 100 burn swabs were collected from 40 patients of both genders suffering from burn wound infections, with ages ranging between 3 and 50 years. Klebsiella pneumoniae were isolated and identified using conventional methods followed by VITEK®2 system and confirmed via polymerase chain reaction targeting t
... Show MoreTemperature predicting is the utilization to forecast the condition of the temperature for an upcoming date for a given area. Temperature predictions are done by gathering quantitative data in regard to the current state of the atmosphere. In this study, a proposed hybrid method to predication the daily maximum and minimum air temperature of Baghdad city which combines standard backpropagation with simulated annealing (SA). Simulated Annealing Algorithm are used for weights optimization for recurrent multi-layer neural network system. Experimental tests had been implemented using the data of maximum and minimum air temperature for month of July of Baghdad city that got from local records of Iraqi Meteorological O
... Show MoreBackground: Many countries recommend the use of long-acting reversible contraceptive intrauterine device immediately after cesarean delivery. The cesarean delivery rate in Iraqi public hospitals is 32.2% and may reach 85.8% in private hospitals. Immediate post-partum intrauterine device insertion at cesarean is rarely done in Iraq.
Objectives: To assess the safety and practicality of immediate post-partum intrauterine device insertion during cesarean delivery for family planning and pregnancy spacing in Iraqi women.
Subjects and Methods: A single arm clinical trial included 150 eligible women who attended Al-Elwiyah Maternity Teaching Hospital or Al Hayat Rahibat Hospita
... Show MoreThis study aims to figure out how to calculate water recharge using the soil conservation service method, one of the most widely used methods for calculating runoff volume following rainfall. The research is being conducted in Ameriat Al-Falluja City, Al-Anbar Governorate. The Iraqi meteorological organization's Baghdad Airport and Al-Ramadi stations provided data on the research area from 1989 to 2020 as total annual rainfall (123.1 mm), the RH% (43%), the mean monthly T (23.6 °C), total evaporation (3169.61 mm), the wind speed (3.1 m/s), and the sunshine duration (9 h/day). The climate of the study area is described as arid. The total evapotranspiration value quantity is 1137.38 mm for the 32-year comparison period, while the
... Show MoreThis study deals with the interpretation of structural 3D seismic reflection of the Kumait oil field in southern Iraq within the administrative boundaries of the Maysan Governorate. Synthetic seismograms are prepared by using available data of the Kt-1 oil field by using Petrel software to define and pick the reflector on the seismic section of the Zubair Formation, Which represents the Cretaceous Age. The study shows that the Kumait structure is an anticline fold. It is thought to be a structure trap caused by the collision of the Arabian and Iranian plates and trending in the same direction as driving factors in the area, which are from the northwest to the southeast, and the overall trend of strata is north and northeast. Sei
... Show MoreCoherent noise such as ground roll and guided wave is present in the seismic line DE21 (East Diwaniya south eastern Iraq) and it obscures seismic signal and degrades from the quality of data. To attenuate the coherent noise from the shot gather and the Stack of the seismic line, AGORA filter was applied in order to obtain the good signal as the hyperbola shape in shot gather and the reflectors will be clearly to interpret it later. It has given good results and the coherent noise was attenuated in high ratio on all the line. The spectrum analysis is confirmed the effectiveness of AGORA filter to attenuate the coherent noise.
The frequency dependent noise attenuation (FDNAT) filter was applied on 2D seismic data line DE21 in east Diwaniya, south eastern Iraq to improve the signal to noise ratio. After applied FDNAT on the seismic data, it gives good results and caused to remove a lot of random noise. This processing is helpful in enhancement the picking of the signal of the reflectors and therefore the interpretation of data will be easy later. The quality control by using spectrum analysis is used as a quality factor in proving the effects of FDNAT filter to remove the random noise.
A high percentage of existing buildings in Iraq are traditional buildings, yet there is approximately no such green building in Baghdad or other governorates. Most of these buildings require urgent upgrading to increase their performance (operationally, economically, and environmentally), also the building owners looking for identifying and implementing many of the green building measures to reduce the operational and maintenance costs of their buildings. The decision-makers need to support the possibility of achieving sustainable measures of existing building rating systems such as LEED or BREEAM, and that would require an optimization model. The goal of this study is to maximize the