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.
Background: Knowledge is considered to be essential for developing healthy practices and preventing the main oral diseases. In some developing countries, women were at higher risk to develop these diseases. This study was conducted to evaluate women’s dental knowledge and practices through a specific questionnaire and the relationship with patient’s educational level and the number of their children. Subjects and method: Women, aged from 25-35 years old, were selected to participate in the current study. They were attending dental clinics in the teaching hospital of Baghdad University. Each participant was instructed to answer questionnaire sheet which is previously prepared in Arabic language by the authors. The total numb
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As asphalt concrete wearing course (ACWC) is the top layer in the pavement structure, the material should be able to sustain stresses caused by direct traffic loading. The objective of this study is to evaluate the influence of aggregate gradation and mineral filler type on Marshall Properties. A detailed laboratory study is carried out by preparing asphalt mixtures specimens using locally available materials including asphalt binder (40-50) penetration grade, two types of aggregate gradation representing SCRB and ROAD NOTE 31 specifications and two types of mineral filler including limestone dust and coal fly ash. Four types of mixtures were prepared and tested. The first type included SCRB specification and
... Show MoreThe telescope works to magnify images of distant objects in general, but it needs special optical elements to complete the task to the fullest. The telescope needs optimal balance values of the optical parameters used to produce the best image, such as the effective focal length and the diameter of the pupil aperture, which are combined in a single concept called the focal number. The ground-based binary telescope relies on special lenses and an exceptional prism to achieve a hybrid design that produces clear images of relatively distant terrestrial objects. The pupil diameter of the telescope is relatively large to ensure that the largest possible amount of light is received, and as a result, a good image is obtained.
In this wo
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Four rapid, accurate and very simple derivative spectrophotometric techniques were developed for the quantitative determination of binary mixtures of estradiol (E2) and progesterone (PRG) formulated as a capsule. Method I is the first derivative zero-crossing technique, derivative amplitudes were detected at the zero-crossing wavelength of 239.27 and 292.51 nm for the quantification of estradiol and 249.19 nm for Progesterone. Method II is ratio subtraction, progesterone was determined at λmax 240 nm after subtraction of interference exerted by estradiol. Method III is modified amplitude subtraction, which was established using derivative spectroscopy and mathematical manipulations. Method IIII is the absorbance ratio technique, absorba
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Lithium–Manganese ferrites having the chemical formula (Li0.5-0.5x Mnx Fe2.5-0.5x O4), (0 ≤ x ≤ 1) were prepared by double sintering powder processing. The density of the ferrite increased with Mn content while the porosity was noticed to decrease. The dielectric constant was found to increase at high frequencies more rapidly than the low ones. The dielectric constant found to decrease with Mn content. The decrease in loss factor with frequency agreed with Deby’s type relaxation process. A maximum of dielectric loss factor was observed when the hopping frequency is equal to the external electric field frequency. Manganese substitution reduced the dielectric loss in ferrite. The variation of tanδ with frequency shows a similar na
... Show MoreNew thermally stable aromatic poly(amide-imide)s ( PAI1- PAI4 ) were synthesized from direct polycondensation reaction of Terephthalic acid and Phthalic acid with two new different diamine monomers derivatives of 1,2,4,5-tetracarboxilic benzene dianhydride as a second diacides in a medium consisting of triphenyl phosphite (TPP) in N-methyl-2pyrrolidone (NMP) / pyridine solution containing dissolved calcium chloride CaCl2. The polymerization reaction produced a series of novel poly(amide-imide) in high yield. The new monomers were characterized by FTIR, 1H-NMR spectroscopy. The resulting polymers were typically characterized by means of FT-IR, 1H-NMR spectroscopy, and solubility tests. Thermal properties of the poly(amide-imide)s were als
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... Show MoreThe differential protection of power transformers appears to be more difficult than any type of protection for any other part or element in a power system. Such difficulties arise from the existence of the magnetizing inrush phenomenon. Therefore, it is necessary to recognize between inrush current and the current arise from internal faults. In this paper, two approaches based on wavelet packet transform (WPT) and S-transform (ST) are applied to recognize different types of currents following in the transformer. In WPT approach, the selection of optimal mother wavelet and the optimal number of resolution is carried out using minimum description length (MDL) criteria before taking the decision for the extraction features from the WPT tree
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In this research,we are studied impact strength, bending and compression strength of composites including the epoxy resin as a matrix , with gawaian red wood flour ,Russian white wood flour ,glass powder and rock wool fibers as reinforcement materials with volume fraction (20%) for all samples,and compared them in different conditions of temperatures. The results have shown that the impact strength increased with the reinforcement with (particles and fibers),and at high temperatures for all samples prepared,and also observed an increase in elasticity coefficient of epoxy composites filled with (different particles) and decreased in elasticity coefficient of epoxy com
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