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.
Pot experiment was carried out at the College of Agriculture – Baghdad University during autumn season, 2007. Thirteen treatments were formulated to evaluate the effectiveness of four applications of Phosphorus (0, 60, 60×2 and 120 Kg P. h-1) and three applications of Zinc (0, 25×2 mg Zn. L-1 and 50 mg Zn. Kg soil-1) along with inoculating seeds of bean with strains mixture 889 and 1865 and non-inoculated treatment, on nodulation, yield and protein content in seeds (N%). The results showed that inoculated plants exceeded on non-inoculated one in all the studied characteristics. While, P and Zn, applications at the rate of 60×2 kg/ha and 25×2 mg/L respectively, significantly, increased, nodulation, yield, protein content in se
... Show MoreThe size and the concentration of the gold nanoparticles (GNPs)
synthesized in double distilled deionized water (DDDW) have been
found to be affected by the laser energy and the number of pulses.
The absorption spectra of the nanoparticles DDDW, and the
surface plasmon resonance (SPR) peaks were measured, and found to
be located between (509 and 524)nm using the UV- Vis
spectrophotometer. SPR calculations, images of transmission
electron microscope, and dynamic light scattering (DLS) method
were used to determine the size of GNPs, which found to be ranged
between (3.5 and 27) nm. The concentrations of GNPs in colloidal
solutions found to be ranged between (37 and 142) ppm, and
measured by atomic absorptio
This study focused on waste to energy technology that utilized mono- and co-digestion of cow dung (CD), chicken dropping (ChD), and rice husk (RH). The fabricated digesters were assessed for the influence of temperature and pH on biogas production from the materials used. The total aerobic bacteria and fungi counts for the mono- and co-digestion of cow dung with chicken droppings had highest number on day zero (1.5x107cfu/ml, 1.6x105cfu/ml and 1.4x108cfu/ml, 1.2x105, respectively), while the lowest counts were recorded on the 35th day (1.3x101cfu/ml, 1.0x101cfu/ml and 1.1x101cfu/ml, 1.0x101cfu/ml, respectively). The highest count of the ace
... Show MoreThis research was designed to study the effect of water and alcoholic crude extracts of Calvatia craniiformis in vitro and in vivo On the other hand this study tested the toxic effect of both extracts in normal laboratory mice. The results showed that water and alcoholic extracts relatively have an acute toxic effect in mice in respect to LD50 (85 mg/kg, and 177mg/kg respectively). However the chronic toxicity of water extract at three different concentration (50, 75, 100 mg/kg) and alcoholic extract at concentrations of (100, 150, 200 mg/kg) was investigated in normal mice by (I.P) administration for 30 days alternatively and one drag in 48 hours . The results indicated significant effect (P ? 0.01) increasing in (MI) and (BI) of bone mar
... Show MoreThe 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 distorted. Tetrahedml
Sorghum seeds suffer from a low germination ratio, so a factorial experiment was carried out in the Seed Technology Laboratory, Department of Field Crops, College of Agricultural Engineering Sciences, University of Baghdad during 2022 according to a Completely Randomized Design with four replications to study the effect of stimulating seeds with aqueous extract of banana peels with a concentration of (0, 15, 25 and 35%) and citric acid at concentrations (0, 50, 100 and 200 mg L-1) on viability and vigour of seed properties. Seeds that soaked with banana peel extract at a concentration of 25% outperformed in first count (79.8%), final count (85.0%), radicle length (13.2 cm), plumule length (11.6 cm), and seedling vigour index (2109), noting
... Show MoreObjectives: Six different Schiff bases were synthesized from ampicillin and amoxicillin with isatin, 5-bromoisatin, and 5-nitroisatin. Methods: Ampicillin and Amoxicillin are linked directly through their α-amino groups to the acyl side chain with isatin and isatin derivatives by nucleophilic addition using glacial acetic acid as a catalyst. Results: chemical structures of these Schiff bases were confirmed using FTIR, 1H NMR and elemental microanalysis. The antibacterial activity was evaluated by measuring minimum inhibitory concentration (MIC) values and showed various degrees of antibacterial activities when compared with parent drugs. Compounds 1a and 2b, which are the Schiff bases of ampicillin and amoxicillin with isatin, showed very
... Show MoreThe major cause of destruction during vertical vibration is the failure of the soil structure. The soil may fail due to loss of strength during continues vibration. The saturated sandy soil losses strength due to an increase in pore pressure, this phenomenon is called "liquefaction". Piled foundations are usually adopted as a foundation solution in potentially liquefiable soil under dynamic loading. In this research, 3D finite element model using PLAXIS Software was employed for pile foundation in saturated sandy soil. The results show the acceleration mobilization and velocity on the footing increases with increasing the intensity of dynamic loads and it becomes zero at maximum value of vertical settlement which indicates the end of the ti
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