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.
The process for preparing activated carbon (AC) made from tea residue was described in this paper. Investigated were the physicochemical characteristics and adsorption efficiency of the produced AC. Activation with potassium hydroxide (KOH) and carbonization at 350 °C are the two key steps in the manufacturing of AC. The activated carbon was used to adsorb Tetracycline (TC). Different parameters were studied at room temperature to show their effects on the adsorption efficiency of TC. These parameters are the initial concentration of adsorbate TC, solution acidity pH, time of adsorption, and adsorbent dosage. The prepared active carbon was characterized using Fourier transform infrared spectroscopy (FTIR), scanning electron microsc
... Show MoreThe process for preparing activated carbon (AC) made from tea residue was described in this paper. Investigated were the physicochemical characteristics and adsorption efficiency of the produced AC. Activation with potassium hydroxide (KOH) and carbonization at 350 °C are the two key steps in the manufacturing of AC. The activated carbon was used to adsorb Tetracycline (TC). Different parameters were studied at room temperature to show their effects on the adsorption efficiency of TC. These parameters are the initial concentration of adsorbate TC, solution acidity pH, time of adsorption, and adsorbent dosage. The prepared active carbon was characterized using Fourier transform infrared spectroscopy (FTIR), scanning electron microscopy (
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The aim of the research is to demonstrate the role of uncertainty in adopting the general requirements for the strategic environmental assessment of service departments in Babil Governorate and the Environment Department. By focusing on a range of environmental problems, despite the efforts exerted to deal with the environme
... Show MoreAn experiment was carried out evaluate the performance of RAU combined equipment under three levels of practical speed, (V1) 4.06 km. h-1, (V2) 4.43 km. hr-1 and (V3) 5.76 km. hr-1, and three levels of depth with 10,20and 30 cm. It is denoted by D1, D2, D3 respectively. A split plot design was used within the RCBD design with three replications. The experiment results showed that the first practical speed 4.06 km.hr-1 achieved the lowest slippage percentage from 9.61%, lowest traction power 14.65hp, lowest soil penetration resistance to1.34 kg.cm-2, and the highest total operating
CZTS / CdS / ZnO / ITO solar cell was studied using Solar Cell Capacitance Simulato-1D (SCAPS-1D) program. We performed an improvement on the theoretical cell by increasing the doping and thickness of some layers. As a result, the efficiency was shifted from 2.18% to 6.17% and several back reflection layers (BSL) were introduced on the enhanced cell until. We obtained a highest conversion efficiency of 13.99%. The best reflection layer (CZTSSe) was combined with the best buffer layer (CdSe), with thickness of 0.9µm, on the enhanced cell. Thereby, we obtained a cell with a conversion efficiency of 16.53%. A second improvement was made to the best obtained cell, where the CZTSSe with thickness of 0.05µm and the CdSe with thickness
... Show MoreIn accordance with the principle of consensually, contractors have full freedom to express their will. The law does not require that the expression be by a particular means or form, as may be expressly expressed by the will, so the expression of will may be implicit. The general rule is that the parties have the freedom to freely determine the content of the contract Within the limits of the rules that regulate and regulate this will, the implied will or implied expression of will is a positive course of expression of will, but does not directly indicate the truth of the intended meaning, but the circumstances of the case allow weighting of the intended meaning to other possible meanings, In other words, a means or an appearance taken by
... Show MoreThe aim of this paper is to introduce the definition of a general fuzzy norned space as a generalization of the notion fuzzy normed space after that some illustrative examples are given then basic properties of this space are investigated and proved.
For example when V and U are two general fuzzy normed spaces then the operator is a general fuzzy continuous at u V if and only if u in V implies S(u) in U.
The paper studies the description of the colloquial and popular vocabulary used by wholesales tradesmen in Varonech before the Bolshevik Revolution . The vocabulary were used in the personal letters written by the poet and sent to famous poets and critics like Belenisky, kryvesky and Malsheve. And some were sent to his father and his sister. Not only did these letter bear the personal taste, but they represented a literary product reflecting on the poet's impressions, views, ambitions, and opinion in arts, poetry, prose, and theatre. The researcher used about thirty instances of various levels of grammar, style and phonology, all representing colloquial vocabulary used commonly at the time of Alexi 
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