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

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
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Letter of proof of physical hostility and physical harassment   Imam al-Qunawi (deceased: 1195 AH) Study and achieve

After Hamdallah and his success on the realization of this manuscript (a message in the corporal proof and physical cramping of the deceased Imam Qunawi 1195 AH study and investigation: I will review some of the results reached in the realization of this manuscript:
1. Collect the majority of scholars and interpreters that the physical and spiritual remodeled and walnut interpretation of spiritual enemy has violated the consensus is the doctrine of the philosophers appellant is not accustomed to it.
2. What the manuscript said that the prophets peace be upon him who preceded our Prophet Muhammad peace be upon him as Moses peace be upon him that he did not mention the physical hostile and did not descend it in the Torah, as well as

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Publication Date
Sun Jan 16 2022
Journal Name
Iraqi Journal Of Science
Partial replacement of Chemical Fertilizers with Organic and Biofertilizers of Anabaena circcinalis and Oscillatoria lymentica in rice Fields.

A field experiment was carried out in the province of Najaf - al ashraf using two types of blue-green algae( Anabaena circinalis and Oscillaoria lymentica) which have been isolated and diagnosed in the laboratories of the department of plant protection / ministry of agriculture in Iraq with the compost( palm fronds ) manufacturer locally and by 1 ml : 10 g of organic matter within one month of cuddling and using a single level of humidity is 1 : 2 (water : organic matter). Randomized complete block design RCBD to see the effect of use it as a single or mix in the productivity of rice crop Yasamin cultivar where it was noted that it is equipped with a dynamic composting of organic matter leads to the analysis of organic material and incre

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Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
Isolation and identification of fungi from two hospitals in Baghdad city and effect of disinfectants on some fungi

Swabs from two hospitals at Baghdad city were collected from the period 28-October-2013 to 31-March-2014, to found out the prevalence and distribution of fungi. These isolates were collected from hospitals' environment and most of the items used for hospital work in order to detect the nosocomial pathogens persistent. All fungal isolates were identified depending on the morphological and microscopic examinations as well as biochemical tests. Out of 220 environmental samples, 146 fungal isolates was obtained, Aspergillus flavus was more frequency and occurrence 23.29% and 15.45% respectively, followed Aspergillus niger was 15.57% and 10.45% then Penecillium spp. was 13.27% and 8.64%. In Al -Yarmouk Teaching Hospital more places contaminat

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Distribution and Enrichments of Abundant and Trace Elements in Al-Khassa Sub Basin Soil, Kirkuk, Northeastern of Iraq

     This study focused on the soil  of the Al-Khassa Sub Basin,  thirty-four soil samples were collected from different areas of land use and differences in human activity.

 Physicochemical properties of the soil were examined Hydrogen Potential (pH), Organic Matter (O.M), Loss Of  Ignition (L.O.I), Total Organic Carbon (TOC), Cation Exchange Capacity (CEC) and Total Hydrocarbon (THC).

  Hydrogen Potential (pH)  showed that the soil is alkaline above seven with  a mean 7.98.

Organic Matter (O.M) of the study area with a mean  1.28 % and high value found in Agricultural areas.Cation Exchange Capacity (CEC)  with a mean  42.64  (cmol/kg) that is proportional to the granular size of the soil that silty c

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Prevalence of Posttraumatic Stress Symptomatology and Distribution of Attachment Patterns 1 and 5 Months after a Terrorist Attack

As a consequence of a terrorist attack, people may experience posttraumatic stress disorder (PTSD) and lack of feeling secure in relationships. This longitudinal study aimed to examine the prevalence of PTSD symptoms over time, the relationship between adult attachment styles and PTSD, as well as their association with degree of exposure, and finally to consider the distribution and the trajectory of attachment styles. The sample consisted of 235 students (M=125, F=110) who were exposed to different levels of trauma intensity in response to a bombing attack. Participants were recruited and assessed approximately 1 month and 5 months after the attack using a battery of questionnaires. Findings revealed, as expected, that 79.5% of the part

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Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterisation of Novel Cobalt(li),Copper (II) and Mercury (II) Complexes of Poly Vinyl Urethanised Oxime.

The reaction  of poly (vinyl  alcohol) (PV A) with Urea in (DMSO)

resulted  in uerthanised oxim, wr,ich reacted with diacetylmonoxime  in a (DY.ISOfmethanol) to give anew type (N2) polymeric bidentate imine oxime ligand [HL], The ligand was reacted with MCh (where M= Co, Cu, and Hg). Under  reflux in a (DMF/Methanol) mixture with (I:1) ratio to give Complexes  of the general formula [M (T.)2]X, (where M=

Co,Hg,  Cu). All .:ompouncs have been characterized  by spectroscopic

methods  [IR,  U.V.-Vis, A tomi<;absorption] microanalysis along with conductivity measurements, from  the  above::  data the proposed molecular structure for Co,Cu, and Hg is a

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Detection of Carbohydrate Antigen CA19-9 Levels in Sera and Tissues' Homogenate of Breast and Thyroid Benign Cases

         The aims of the present study are to evaluate the levels of CA19-9 in sera and tissues' homogenate of breast and thyroid benign patients in order to assess its use as an early diagnostic parameter in differentiation between malignant and benign cases. The study was conducted on 8 patients with breast benign tumor and 8 patients with thyroid benign tumor, by the enzyme linked immunosorbent assay (ELISA) technique. The results of CA19-9 levels in sera were (15 ±1.58 and 10.67 ±2.08)U/ml respectively compared with serum CA19-9 levels of control group which was 7.74 ±4.92 U/ml, the results were found to be highly significantly in breast tumor patients and non significantly in thyroid

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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EXTRACTION AND CHARACTERATION OF MUCILAGE EXTRACTED FROM MUSTARD SEEDS: EXTRACTION AND CHARACTERATION OF MUCILAGE EXTRACTED FROM MUSTARD SEEDS

The mucilage was isolated from mustard seeds and identification by some different methods like, thermo gravimetric, FTlR., X-ray powdered, proton NMR, FTIR spectra of the three gums contain different functional group in the gums, major peaks  bands noticed were belong to OH (3410.15 – 3010.88) group from hydroxyl group, CH aliphatic (2925-2343.51), C-O (1072.42-1060.85) group and C=O 1743.65, Thermo chemical parameters of mucilage was evaluated  and compared with the standard gums, Results indicated the mucilage was decomposed in 392°C and mass loss 55%, The X ray process found the mucilage had single not sharp peak

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Publication Date
Wed Jan 05 2022
Journal Name
Journal Of Nanomaterials
Green Synthesis of Silver Nanoparticles from Alhagi graecorum Leaf Extract and Evaluation of Their Cytotoxicity and Antifungal Activity

Green synthesis of silver nanoparticles (AgNPs) using different plant parts has shown a great potential in medicinal and industrial applications. In this study, AgNPs were in vitro green synthesized using A. graecorum, and its antifungal and antitumoractivities were investigated. Scanning electron microscopy (SEM) image result indicated spherical shape of AgNPs with a size range of 22-36 nm indicated by using Image J program. The functional groups indicated by Fourier-transform infrared spectroscopy (FTIR) represented the groups involved in the reduction of silver ion into nanoparticles. Alhagi graecorum AgNPs inhibited MCF-7 breast cancer cell line growth in increased concentration depend manner, significant differences shown at

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Publication Date
Sun Aug 12 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ISOLATION AND IDENTIFICATION OF PSEUDOMONAS SP THAT PRODUCE LIPASE: ISOLATION AND IDENTIFICATION OF PSEUDOMONAS SP THAT PRODUCE LIPASE

15 local isolates of Pseudomonas were obtained from 35 samples from several sources such as soil, water and some high-fat foods. The ability of isolates to produce lipase was measured by the size of the clarification zone formed around the colonies on the lipase production medium and by measuring the enzymatic activity and specific enzymatic activity, the isolate M3 was found to be the most efficient for production of the enzyme, This isolate was identified by microscopic, morphological, some biochemical tests and genetic diagnosis of 16S gene sequences by using the (PCR) technique, and then comparing the results obtained with the National Center for Biotechnology Inform

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