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.
This research aims to the possibility of evaluating the strategic performance of the State Board for Antiquities and Heritage (SBAH) using a balanced scorecard of four criteria (Financial, Customers, Internal Processes, and Learning and Growth). The main challenge was that the State Board use traditional evaluation in measuring employee performance, activities, and projects. Case study and field interviews methodology has been adopted in this research with a sample consisting of the Chairman of the State Board, 6 General Managers, and 7 Department Managers who are involved in evaluating the strategic performance and deciding the suitable answers on the checklists to analyze it according to the 7-points Likert scale. Data analysis re
... Show MoreThis research included recent skills of transformed ieadership ,its five aspect and they are(transformed,speech of boos,chorus co-0perative work,behavior adjustment of values,common view point,understanding,and apologizing)Thescale is being made for these five aspects and it done on sample of Baghdad university staff and the sample consist of(424)teacher of both genders.The study found out existence of transformedskills of leadership for girls . &
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Abstract
The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay
... Show MoreDynamic Thermal Management (DTM) emerged as a solution to address the reliability challenges with thermal hotspots and unbalanced temperatures. DTM efficiency is highly affected by the accuracy of the temperature information presented to the DTM manager. This work aims to investigate the effect of inaccuracy caused by the deep sub-micron (DSM) noise during the transmission of temperature information to the manager on DTM efficiency. A simulation framework has been developed and results show up to 38% DTM performance degradation and 18% unattended cycles in emergency temperature under DSM noise. The finding highlights the importance of further research in providing reliable on-chip data transmission in DTM application.
Drilling with casing (DWC) can be considered as a modern drilling technique in which both of drilling and casing operations done in the same time by using the casing to transfer the hydraulic and mechanical power to the bit instead of traditional drilling string. To overcome oil well control, minimizing the total cost through enhancing drilling efficiency, drilling with casing was proposed as an enabling technology.
Two surface sections (17 1/2 - and 12 1/4- inch) were drilled successfully in Rumaila oil field with casing strings which reached 655m and 1524m measured depths respectively.
By using DWC technique, the total drill/case phase time was reduced up to 20% comparing to conventional
... Show MoreIn this study a new strain of mesophilic Bacillus subtilis AIK, recorded for the first time in Iraq, was used to remove nickel (Ni) from aqueous solutions. The factors that affect bioremediation include temperature, pH value and metal concentrations. The results showed that the highest removal efficiency (R%) was 54, 52 and 48% at 25⁰C and pH of 5, 7 and 9, and with 10 ppm Ni concentration respectively. Whereas the highest R% recorded was 47, 45 and 52% at 30⁰C and of pH 5, 7, and 9 with 1 ppm Ni concentration respectively. On the other hand, the highest R% at 40⁰C was 49, 46, 42 % at pH 5, 7 and 9, with 5, 10 and 10 ppm Ni concentrations respectively. The results also showed that the optimum pH value for Ni removal at bot
... Show MoreThe Local manufacturing scanning gamma system designed in Tuwaitha site for nondestructive assay method of radioactive waste drums, where it consist of two main parts with their belongings for controlling the of detector and drum movements up-down and rotation respectively. The volume of the used drum is 220 L with 85 cm height. The drum filled with Portland cement. Six cylindrical holes were made within cement drum and distributed in radial arrangement.The152Eu source inserted in these holes individually, to measure the average angular count rate of gamma radiation. The full energy efficiency value for geometry of drum and detector is computed for thirteen photo peaks. The average efficiency represented by the curve of these peaks indic
... Show MoreInfection with cryptosporidiosis endangers the lives of many people with immunodeficiency, especially HIV patients. Nitazoxanide is one of the main therapeutic drugs used to treat cryptosporidiosis. However, it is poorly soluble in water, which restricts its usefulness and efficacy in immunocompromised patients. Surfactants have an amphiphilic character which indicates their ability to improve the water solubility of the hydrophobic drugs. Our research concerns the synthesis of new cationic Gemini surfactants that have the ability to improve the solubility of the drug Nanazoxide. So, we synthesized cationic Gemini surfactants. N1,N1,N3,N3-tetramethyl-N1,N3-bis(2-octadecanamidoethyl)propane-1,3-diaminium bromide (CGSPS18) and 2,2‘-(etha
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