The aim of the research is to use the data content analysis technique (DEA) in evaluating the efficiency of the performance of the eight branches of the General Tax Authority, located in Baghdad, represented by Karrada, Karkh parties, Karkh Center, Dora, Bayaa, Kadhimiya, New Baghdad, Rusafa according to the determination of the inputs represented by the number of non-accountable taxpayers and according to the categories professions and commercial business, deduction, transfer of property ownership, real estate and tenders, In addition to determining the outputs according to the checklist that contains nine dimensions to assess the efficiency of the performance of the investigated branches by investing their available resources T

Abstract

That the reduction of costs for products and services provided by economic units is one of the main concerns at the present time to keep pace with competition in the markets, economic units are always striving to stay competitive in a modern business environment and achieve a competitive advantage, (TDABC) in the General Company for Electrical and Electronic Industries / Air cooler engine plant to reduce the costs facing the economic units under the circumstances of the Iraqi environment, especially the industrial, and the need for development events in traditional methods (TDABC) as a technology for reducing costs by relying on time guidelines. The research also concluded that the financial and non-financ

Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It als

The COVID-19 pandemic has necessitated new methods for controlling the spread of the virus, and machine learning (ML) holds promise in this regard. Our study aims to explore the latest ML algorithms utilized for COVID-19 prediction, with a focus on their potential to optimize decision-making and resource allocation during peak periods of the pandemic. Our review stands out from others as it concentrates primarily on ML methods for disease prediction.To conduct this scoping review, we performed a Google Scholar literature search using "COVID-19," "prediction," and "machine learning" as keywords, with a custom range from 2020 to 2022. Of the 99 articles that were screened for eligibility, we selected 20 for the final review.Our system

<p>Generally, The sending process of secret information via the transmission channel or any carrier medium is not secured. For this reason, the techniques of information hiding are needed. Therefore, steganography must take place before transmission. To embed a secret message at optimal positions of the cover image under spatial domain, using the developed particle swarm optimization algorithm (Dev.-PSO) to do that purpose in this paper based on Least Significant Bits (LSB) using LSB substitution. The main aim of (Dev. -PSO) algorithm is determining an optimal paths to reach a required goals in the specified search space based on disposal of them, using (Dev.-PSO) algorithm produces the paths of a required goals with most effi

In the present investigation, bed porosity and solid holdup in viscous three-phase inverse fluidized bed (TPIFB) are determined for aqueous solutions of carboxy methyl cellulose (CMC) system using polyethylene and polypropylene as  a particles with low-density and diameter (5 mm) in a (9.2 cm) inner diameter with height (200 cm) of vertical perspex column. The effectiveness of gas velocity U_g , liquid velocity U_L, liquid viscosity μ_L, and particle density ρ_s on bed porosity B_P and solid holdups ε_g were determined. The bed porosity increases with "increasing gas velocity", "liquid velocity", and "liquid viscosity". Solid holdup decreases with increasing gas, liquid

Technology is an important factor for achieving architecture as an impact and vulnerability. It represents one of the significant elements in creating the intellectual framework, as well as having its own intellectual breakdown, while values constitute the most important and obviously factor of the community's intellectual. Research aims was determined accordingly by: investigating the role and impact of values and their relationship to technology in architecture.

In this context, the research investigated values and technology in architecture, through discussing their aspects and dimensions in architecture. In the context of values, the research discussed their concept and the related ones to have a concrete def