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.
Astronomers have known since the invention of the telescope that atmospheric turbulence affects celestial images. So, in order to compensate for the atmospheric aberrations of the observed wavefront, an Adaptive Optics (AO) system has been introduced. The AO can be arranged into two systems: closedloop and open-loop systems. The aim of this paper is to model and compare the performance of both AO loop systems by using one of the most recent Adaptive Optics simulation tools, the Objected-Oriented Matlab Adaptive Optics (OOMAO). Then assess the performance of closed and open loop systems by their capabilities to compensate for wavefront aberrations and improve image quality, also their effect by the observed optical bands (near-infrared band
... Show MoreIn this paper, some chalcone derivatives (C1, C2) were synthesized based on the reaction of equal amount of substituted acetophenone and substituted banzaldehyde in basic medium. Oxazine and thiazine derivatives were prepared from the reaction of chalcones (C1-C2) with urea and thiourea respectively in a basic medium. Pyrazole derivatives were prepared based on the reaction of chalcones with hydrazine mono hydrate or phenyl hydrazine in the presence of glacial acetic acid as a catalyst. The new synthesized compounds were identified using various physical techniques like1 H-NMR and FT-IR spectra.
In-situ measurements of ultraviolet (UV) and solar irradiance is very sparse in Nigeria because of cost; it is estimated using meteorological parameters. In this work, a low-cost UV and pyranometer device, using locally sourced materials, was developed. The instrument consists of a UV sensor (ML8511), a photodiode (BPW34) housed in a carefully sealed vacuumed glass bulb, the UV and solar irradiance sensor amplifiers, a 16-bit analog-to-digital converter (ADS1115), Arduino mega 2560, liquid crystal display (LCD) and microSD card for data logging. The designed amplifier has an offset voltage of 0.8676 mV. The sensitivity of the irradiance device is 86.819 Wm-2/mV with a correcting factor of 27.77 Wm-2 and a
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Background: Hormones have very important role in spermatogenesis and production capacity of testis. Disturbances in their vlevels can be very crucial in dysfunction of testis which results in men infertility. This study carried out to evaluate the hormonal disturbances in men infertility and its correlation with semen parameters and types of infertility.
Patients and Methods: Blood and semen samples were collected from 91 infertile men and 20 healthy and fertile control who attended Al-Kadymiah hospital and some private clinics in Baghdad from January to December 2009.Semen and serum samples were analysed for semen parameter and FSH, LH, Testosterone and prolactin levels.
Results: Fifty one (56%) of in
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Aeromonas hydrophila is widely distributed throughout the world and causes diseases to animals and human exposed to contaminated environments such as water and soil. This study aimed to compare between isolates of A. hydrophila collected from clinical and environmental samples, through investigating the phenotype of some virulence factors in vitro, including hemolysin, protease, lipase, nuclease and biofilm formation ability. Also, the antimicrobial susceptibility for different antibiotics was determined using disc diffusion method. For genotypic identification of isolates and phylogenetic tree construction, 16S rDNA target gene was amplified and sequenced. The phenoty
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The research aims to shed light on the concept of Visibal management and its reflection on the organizational culture of the organization. The visual administration is a modern administrative method that contributes to the renewal and development of the organization's reality through surveying the opinions of a sample of 61 employees in the R & D / Ministry of Higher Education and Scientific Research. (130) individuals. The questionnaire was used as a main tool for collecting data and information, and their answers were analyzed using the SPSS program in data entry and analysis. The most important tools are computational circles, standard deviations, method of analysis and regression equation. There is a possibility to apply
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Modern asphalt technology has adopted nanomaterials as an alternative option to assert that asphalt pavement can survive harsh climates and repeated heavy axle loading during service life and prolong pavement life. This work aims to elucidate the behavior of the modified asphalt mixture fracture model and assess the fatigue and Rutting performance of Hot Mix Asphalt (HMA) mixes using the outcomes of indirect Tensile Strength (IDT), Semicircular bend (SCB) and rutting resistance; for this, a single PG (64−16) nanomodified asphalt binder with 5 % SiO2 and TiO2 have been investigated through a series of laboratory tests, including: Resilient modulus, Creep compliance, and tensile strength, SCB, and Flow Number (FN) to study their potential
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The aerodynamic characteristics of the forward swept wing aircraft have been studied theoretically and an experimentally investigation for the wake field generated by this configuration have been carried out. Low order panel method with the Dirichlet boundary condition have been used to solve the case of the steady, inviscid and compressible flow. Two different panel method techniques have been employed: the source-doublet and the doublet method. The thickness for the various components was considered in the study. Prandtl-Glauert similarity rule has been used to account for the compressibility effects. Experimentally, a model was manufactured from wood with body length (290mm) and main wing span was (204mm). The primary objective of th
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