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.
Several schottky diodes were fabricated from polyaniline/ Carbon nanotube (single and multiwalled) composites. These composites were synthesized with different concentration and two carbon nanotubes types, Single and Multi-Walled Carbon Nanotubes (SWCNT & MWCNT). Aluminum and silver paste were chosen as schottky and ohmic contact respectively. physical and electrical were used to studied these composite by using Atomic Force Microscopy (AFM) and electrical measurements. The Root Mean Square RMS surface roughness of the composite samples was found to be around 4nm. The currentvoltage characteristic were measurements for all samples in the bias range ±15V at room temperature. The results shows the increasing in carbon nanotubes concentration
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A collection of 118 specimens of Iraqi phasianid birds belong to four species was examined
for haematozoa. Results show that 21.2% of them were infected with one or more of four
species of blood parasites; Haemoproteus danilewskyi, H. santosdiasi, Plasmodium sp. and
microfilaria. Haemoproteus danilewskyi is reported here for the first time in Iraq.
A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend
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Aim: This study aimed to compare different types of ligation methods to obtain maximum tooth movement with the least undesirable rotation. Methods: Titanium brackets bonded to acrylic canine teeth were ligated to straight stainless steel (SS) archwires using four ligation methods (figure-O and figure-8 elastics, SS ligatures, and Leone Slide ligatures). The teeth with the ligatures in place were stored in a water bath at 37ºC for 1 day, 1 week, 2, 4 or 6 weeks before testing. The teeth were retracted through softened wax along the archwire and the amount of tooth movement and degree of rotation were measured. Results: Slide ligatures showed the highest distance of tooth movement and degree of canine rotation followed by figure-O elastics
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Are the actions and rulings of God Almighty justified by intentions and purposes or not? This is a matter of the minutes of the science of theology in which there was a wide difference between the Islamic groups, especially the verbal ones.
This study is an attempt to reach the correct opinion or to avoid it, and to clarify the disagreement that took place in this issue, especially in the Ash'ari school of thought, and it is also an attempt to reconcile opinions as much as possible, and to explain what may appear to be disagreements among some.
Therefore, I divided this research into two topics, and issued it with an introduction in which I defined the terms that are related to the explanation.
This research entitled: "Artistic processing of Emotional Scenes in the Narrative Film" deals with how to process and embody those emotional scenes. As there are certain filmic elements that play an effective role in deepening the viewer's sense of the importance of those scenes, and that their presence in the film is necessary and inevitable, and cannot be dispensed because it forms an interconnected connection with the rest of the film's scenes, in addition to its dramatic and aesthetic value in the film in crystallizing the viewer's feelings and integrating him/her into the scene.
The research was divided into four chapters, the first chapter includes: the methodological framework, which represented the research problem, and brin
Abstract
The main goal of this study is to showcase the aesthetic values contained in Nahj Al-Balagha by exploring its wide horizons and enriching the subject of rhetoric with new forms and images that did not exist in other books, as they characterized no other book but Nahj Al-Balagha. Imam Ali mastered the use of rhetorical forms in his speech to the fullest extent that such forms raced to his thought one after the other to book their place amongst the topics of religious and earthly life. One of those rhetoric forms is synecdoche, in its various parts. Due to this form great importance and high status, it was used by the Imam at many
... Show MoreLoratadine is a long acting non-sedating anti-histaminic agent that was developed for the treatment of seasonal allergic rhinitis, whose anti-histaminic action is more effective than the other anti-histaminic drugs available commercially. This project was carried out to prepare an acceptable suspension through studying the release of drug in presence of different types and concentrations of suspending agents such as polysorbate 40, xanthan gum, sodium carboxymethylcellulose (NaCMC), aluminum magnesium silicate (veegum) and sodium alginate. The effects of these suspending agents were studied at pH 1.2 (0.1N HCl) and 37 Ù’C. The results showed that the release rate of loratadine in the presence of these suspending agents was dependent o
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It was Aristotle who first drew attention to the superior quality of literature to the other factual fields of knowledge. Contradicting his predecessor Plato on the issue of „truth,‟ Aristotle believed that „poetry is more philosophical and deserves more serious attention than history: for while poetry concerns itself with universal truths, history considers only particular facts.‟ (1) The critical attention to the disparity between the literary truth and the historical truth grew up throughout ages to flourish in the Renaissance and after with a bunch of distinctive views on this subject. Sir Philip Sidney (1554-1586), for example, found that literature does not offer a literal description of reality but rather a heightened vers
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