The process of evaluating and measuring tax performance is critical to support the tax collection process. The comparison of the amount of revenue collection with what is expected and the process of measuring tax performance continuously by the tax administration leads to increase the collection of tax, determine the size of deviations and stand and know the reasons and take the necessary measures to address them to get a better result in the future. According to the different tasks assigned to them, criteria and indicators for measuring the tax performance vary from one organization to another. These are indicators or criteria that measure tax revenue (i.e., amounts). One of the research's main findings was to raise the tax collection level, increase the number of employees to get good performance, and impose sanctions on tax evaders. They are detecting the manipulators with the other accounts submitted to the General Authority for Taxes to evade the tax and achieve the taxpayers' greatest possible profit. The most important recommendations reach the research. The attempt to introduce technology and advanced information systems to cope with developments in the field of taxation, to give more importance to the process of assessment and measurement of tax performance because of the positive impact in the process of collection of tax collection.
It is proposed and studied a prey-predator system with a Holling type II functional response that merges predation fear with a predator-dependent prey's refuge. Understanding the impact of fear and refuge on the system's dynamic behavior is one of the objectives. All conceivable steady-states are investigated for their stability. The persistence condition of the system has been established. Local bifurcation analysis is performed in the Sotomayor sense. Extensive numerical simulation with varied parameters was used to explore the system's global dynamics. A limit cycle and a point attractor are the two types of attractors in the system. It's also interesting to note that the system exhibits bi-stability between these 2 types of attractors.
... Show MoreSeveral new derivatives of 1, 2, 4-triazoles linked to phthalimide moiety were synthesized through following multisteps. The first step involved preparation of 2, 2-diphthalimidyl ethanoic acid [2] via reaction of two moles of phthalimide with dichloroacetic acid. Treatment of the resulted imide with ethanol in the second step afforded 2, 2-diphthalimidyl ester [3] which inturn was introduced in reaction with hydrazine hydrate in the third step, producing the corresponding hydrazide derivative [4]. The synthesized hydazide was introduced in different synthetic paths including treatment with carbon disulfide in alkaline solution then with hydrazine hydrate to afford the new 1, 2, 4-triazole [10]. Reaction of compound [10] with different alde
... Show MoreIn the present study NiPcTs, CdS thin films, and Blends of NiPcTs:CdS were prepared with 1:2 content mixing ratio of NiPcTs to CdS solutions. Cadmium chloride and thiourea were used as the essential materials for deposition CdS thin films while using organic powder of NiPcTs to deposit NiPcTs nanostructure films. The spin-coating technique was employed to fabricate the NiPcTs , CdS films and NiPcTs-CdS blend. Structural properties of films have been investigated via X-Ray diffraction(XRD),and show that thin films of NiPcTs, and CdS have monoclinic and polycrystalline hexagonal structure respectively while the blend has two polycrystalline structure with cubic and hexagonal phases. Atomic force microscope (AFM) confirmed that the surf
... Show MoreRenewable energy technology is growing fast especially photovoltaic (PV) system to move the conventional electricity generation and distribution towards smart grid. However, similar to monthly electricity bill, the PV energy producers can only monitor their energy PV generation once a month. Any malfuntion in PV system components may reduce the performance of the system without notice. Thus, developing a real-time monitoring system of PV production is very crucial for early detection. In addition, electricity consumption is also important to be monitored more frequently to increase energy savings awareness among consumers. Hardware based Internet-of-Thing (IoT) monitoring and control system is widely used. However, the implementation of
... Show MoreAn oxidative polymerization approach was used to create polyaniline (PANI) and Fe2O3 /PANI nanoparticle combination. Various characterization approaches were used to investigate the structural, morphological, and Fe2O3 /PANI nanoparticle structures. The findings support the synthesis of polycrystalline nanoparticle PANI and Fe2O3 /PANI spherical nanoparticle composites. Gram-positive bacteria are tested for antibacterial activity. Various quantities of Nanoparticles of PANI and Fe2O3 /PANI nanoparticle composites were used to test Staph-aureus and gram-negative bacteria, E-coli, and candida species. PANI has antibacterial properties against all microo
... Show MoreOver the past few decades, the global usage and applications of different kinds of complementary and alternative medicine are greatly exaggerated among the general population, this requires improving the knowledge of all health care provider including pharmacists toward proper and safe use of different complementary and alternative medicine modalities. The current study aims to assess the Iraqi pharmacists' knowledge, use, and recommendation toward complementary and alternative medicine A cross-sectional pilot survey was done on a convenient sample of Iraqi pharmacists. Data were collected using a pretested
Background: Knowledge about the prevalence and distribution of pathologies in a particular location is important when a differential diagnosis is being formulated. The aim of this study was to describe the prevalence and the clinicopathological features of odontogenic cysts and tumors affecting the maxilla and to discuss the unusual presentation of those lesions within maxillary sinus.
Materials and Methods: A multicenter retrospective analysis was performed on pathology archives of patients who were diagnosed with maxillary odontogenic cysts and tumors from 2010 to 2020. Data were collected with respect to age, gender and location.
Result: A total of 384 cases was identified, 320 (83.3%) cases were diagnosed as odontogenic
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