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EFFICIENCY OF PERFORMANCE AND COLLECTION OF INCOME TAX -REALISTIC VIEW OF THE GENERAL TAX AUTHORITY
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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.

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Publication Date
Tue Jan 18 2022
Journal Name
Materials Science Forum
Plasma Jet Prepared Gold and Silver Nanoparticles to Induce Caspase-Independent Apoptosis in Digestive System Cancers
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Alot of medical and industrial applications used the metal nanoparticles (NPs) with increase interest to be used as cancer therapy. The current work aimed to prepare AuNPs and AgNPs through the use of plasma jet and test their antitumor mechanism of apoptosis induction. The results indicating the face-centered cubic structures and crystalline nature of AuNPs and AgNPs. Also, the image of FESEM showed that the well dispersions regarding AuNPs and AgNPs, while the NP’s spherical shape with the particle size distributions which are considered to be close that estimated from the XRD. cytotoxicity have been assessed against the Normal embryonic cell line REF and the digestive system (HC , SK-GT-4) cell lines under a variety of the seri

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Synthesis, characterization and bioactivity Study from azo – ligand derived frommethyl-2-amino benzoatewith some metal ions
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A Ligand (ECA) methyl 2-((1-cyano-2-ethoxy-2-oxoethyl)diazenyl)benzoate with metals of (Co2+, Ni2+, Cu2+) were prepared and characterization using H-NMR, atomic absorption spectroscopy, ultra violet (UV) visible, magnetic moments measurements, bioactivity, and Molar conductivity measurements in soluble ethanol. Complexes have been prepared using a general formula which was suggested as [M (ECA)2] Cl2, where M = (Cobalt(II), Nickel(II) and Copper(II), the geometry shape of the complexes is octahedral.

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Publication Date
Fri Apr 14 2023
Journal Name
Journal Of Big Data
A survey on deep learning tools dealing with data scarcity: definitions, challenges, solutions, tips, and applications
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Abstract<p>Data scarcity is a major challenge when training deep learning (DL) models. DL demands a large amount of data to achieve exceptional performance. Unfortunately, many applications have small or inadequate data to train DL frameworks. Usually, manual labeling is needed to provide labeled data, which typically involves human annotators with a vast background of knowledge. This annotation process is costly, time-consuming, and error-prone. Usually, every DL framework is fed by a significant amount of labeled data to automatically learn representations. Ultimately, a larger amount of data would generate a better DL model and its performance is also application dependent. This issue is the main barrier for</p> ... Show More
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Publication Date
Fri Feb 06 2026
Journal Name
Aip Conference Proceedings
Life cycle cost analysis and life cycle assessment program in pavement maintenance management: A critical review
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Publication Date
Mon Oct 28 2024
Journal Name
Deep Underground Science And Engineering
Ground vibration isolation using mass scatters: A comparative study with trench barriers and wave‐impeding blocks
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Abstract<p>Traffic‐induced ground vibrations cause significant problems for residents and nearby structures. Reducing the effect of these vibrations on the neighboring environment is a key challenge, particularly in urban areas. This study presents both numerical and experimental investigations of the performance of mass scatters for screening ground vibrations. A three‐dimensional numerical model is validated and extended to conduct a comparative study on the efficiency of three geotechnical methods of isolation. These methods include trench barriers, wave‐impeding blocks (WIBs), and mass scatters. The results showed that mass scatters represent an efficient way of scattering ground vi</p> ... Show More
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Publication Date
Mon Jul 01 2024
Journal Name
Journal Of Engineering
IoT-Based Low-Cost Smart Health Monitoring System using Raspberry Pi Pico W and Blynk Application
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في السنوات الأخيرة، أدى التقدم التكنولوجي في إنترنت الأشياء (IoT) وأجهزة الاستشعار الذكية إلى فتح اتجاهات جديدة وإعطاء حلول عملية في مختلف قطاعات الحياة. يتم التعرف على إنترنت الأشياء كتنولوجيا حديثة تربط بين مختلف انواع الشبكات. تم تحسين أنواع مختلفة من قطاعات الرعاية الصحية في المجال الطبي بناءً على هذه التكنولوجيا. أحد هذه القطاعات الهامة هو نظام مراقبة الصحة (HMS). تعتبر مراقبة المريض عن بعد لاسلكيًا وبت

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Publication Date
Thu Jan 29 2026
Journal Name
Journal Of Optics
A review on beam-shaping techniques for high-power and compact fiber-coupled diode laser system
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Publication Date
Thu Feb 29 2024
Journal Name
Iraqi Journal Of Science
Tigecycline is the Most Effective against Multi-Drug Resistant Klebsiella pneumoniae Recovered from Burn Wound Infections in Two Hospitals in Al-Kut City, Iraq
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     Klebsiella pneumoniae is among the most frequent microorganisms isolated from infections of burn wounds. This cross-sectional study aimed to investigate the distribution of multi-drug resistant (MDR) K. pneumoniae in two burn hospitals and the antibiotic resistance profile in different burn regions of the same patient. It was performed in two hospitals (Al-Zahraa and Al-Karama) in Al-Kut, Iraq, between January and May 2022. Totally, 100 burn swabs were collected from 40 patients of both genders suffering from burn wound infections, with ages ranging between 3 and 50 years. Klebsiella pneumoniae were isolated and identified using conventional methods followed by VITEK®2 system and confirmed via polymerase chain reaction targeting t

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
فارسی Practical application of Jean René Ladmiral's model in translation from Arabic to Persian: کاربست عملی الگوی ژان رنه لادمیرال در ترجمه از عربی به فارسی
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Translation is a dynamic and living process that cannot be considered equal to the original text and requires the appropriate structure, language, thought and culture of the target language, and the translator's intellectual, linguistic and cultural influences inadvertently penetrate into the translated text. It causes heterogeneity of the destination text with the source text.

Admiral's theory is trying to help by providing components and suggested approaches to resolve these inconsistencies. In the meantime, in addition to the mission of putting words together, the translator must sometimes sit in the position of the reader and judge and evaluate the translated text in order to understand its shortcomings and try to correct it a

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Adoption of Membership Level for Critical Activities In Knowledge Chain Model Building An Investigation Analytical Study Depending on Fuzzy Logic Architecture for Organizations Pushed by Knowledge
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Abstract

   The aim of this research is to concentrate on the of knowledge management activities, initial activities: (Acquisition, Selection, Generation, Assimilation, Emission) knowledge, and support activities: (Measurement, Control, Coordination, Leadership) that is manipulate and controlling in achieving knowledge management cases in organization, that’s is leads to  knowledge chain model, then determining the level of membership for these activities to knowledge chain model in a sample of Iraqi organization pushed by knowledge (Universities). The research depends on check list for gaining the data required, theses check list designed by apparently  in diagnosing research dimensions and measurem

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