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.
Collaborative learning is a way that prepares students practically for real-world applications. Working together as teamwork to execute various writing skills is essential in most professions since it increases the level of experience. Thus, the current study aims to identify the role collaborative writing in developing students' level of performance in writing. It is qualitative in nature since the researcher depended on the extant literature in achieving the objective of the study. The researcher touched upon related theories that addressed Collaborative learning, categories, and problems .It concluded that collaborative writing increases the students’ self-confidence, self-esteem, creativity, and motivation through the interact
... Show More
(4)
(1)
The utilization of sugarcane molasses (SCM), a byproduct of sugar refining, offers a promising bio-based alternative to conventional chemical admixtures in cementitious systems. This study investigates the effects of SCM at five dosage levels, 0.25%, 0.50%, 0.75%, 1.00%, and 1.25% by weight of cement, on cement mortar performance across fresh, mechanical, thermal, durability, and density criteria. A comprehensive experimental methodology was employed, including flow table testing, compressive strength (7, 14, and 28 days) and flexural strength measurements, embedded thermal sensors for real-time hydration monitoring, water absorption and chloride ion penetration tests, as well as 28-day density determination. Results revealed clear
... Show More
Photocatalytic materials are being investigated as effective bactericides due to their superior ability to inactivate a broad range of dangerous microbes. In this study, the following two types of bacteria were employed for bactericidal purposes: Gram-negative Escherichia coli (E. coli) and Gram-positive Staphylococcus aureus (S. aureus). The shape, crystal structure, element percentage, and optical properties of Ag9(SiO4)2NO3 were examined after it was successfully synthesized by a standard mixing and grinding processing route. Bactericidal efficiency was recorded at 100% by the following two types of light sources: solar and simulated light, with initial photocatalyst concentration of 2 µg/mL, and 97% and 95% of bactericidal acti
... Show More
(3)
(3)
Abstract :
This present paper sheds the light on dimensions of scheduling the service that includes( the easiness of performing the service, willingness , health factors, psychological sides, family matters ,diminishing the time of waiting that improve performance of nursing process including ( the willingness of performance, the ability to perform the performance , opportunity of performance) . There is genuine problem in the Iraqi hospitals lying into the weakness of nursing staffs , no central decision to define and organize schedules. Thus the researcher has chosen this problem as to be his title . The research come a to develop the nursing service
... Show More
(3)
In modern hydraulic control systems, the trend in hydraulic power applications is to improve efficiency and performance. “Proportional valve” is generally applied to pressure, flow and directional-control valves which continuously convert a variable input signal into a smooth and proportional hydraulic output signal. It creates a variable resistance (orifice) upstream and downstream of a hydraulic actuator, and is meter in/meter out circuit and hence pressure drop, and power losses are inevitable. If velocity (position) feedback is used, flow pattern control is possible. Without aforementioned flow pattern, control is very “loose” and relies on “visual” feed back by the operator. At this point, we should examine how this valv
... Show Moreتعتبر شبكية العين جزءًا مهمًا من العين لأن الأطباء يستخدمون صورها لتشخيص العديد من أمراض العيون مثل الجلوكوما واعتلال الشبكية السكري وإعتام عدسة العين. في الواقع، يعد تصوير الشبكية المجزأ أداة قوية للكشف عن النمو غير العادي في منطقة العين بالإضافة إلى تحديد حجم وبنية القرص البصري. يمكن أن يؤدي الجلوكوما إلى إتلاف القرص البصري، مما يغير مظهر القرص البصري للعين. تعمل تقنيتنا على الكشف عن الجلوكوما وتصنيفه
... Show More
(1)
(2)
Institutions and companies are looking to reduce spending on buildings and services according to scientific methods, provided they reach the same purpose but at a lower cost. On this basis, this paper proposes a model to measure and reduce maintenance costs in one of the public sector institutions in Iraq by using performance indicators that fit the nature of the work of this institution and the available data. The paper relied on studying the nature of the institution’s work in the maintenance field and looking at the type of data available to know the type and number of appropriate indicators to create the model. Maintenance data were collected for the previous six years by reviewing the maintenance and financial dep
... Show More
The linguistic researcher reads a systematic crisis, idiomatic problems within the linguistic term coming to the Arab culture. Where most of them return back to problems of receiving these sciences which are represented by phenomena like the multiplicity linguistic term, disturbance translated idiomatic concept and its duality.
Aims of the research :
1-Initializing new textbooks to form linguistic project and Arabic linguistic theory.
2-Determination adjusted knowledge, concepts of Arabian heritage linguistics subject
3-Observation the causes of disturbance crisis of linguistic term and its relation to
... Show More