This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

    Corruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life,  whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.

This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str

In present project, new Schiff base of 4, 4'- (((1E, 1'E)-1,4-.phenylenebis- (methane-ylylidene))-bis-(azane-ylylidene)) bis-(5-(4-chlorophenyl) -4H -1,2,4-triazole-3-thione) (L3) has been synthesized by condensation of 4-amino-5-(4-chlorophenyl)-2,4-dihydro-3H-1,2,4-triazole-3-thione with benzene-1,4-dicarboxaldehyde. The new asymmetrical Schiff base (L3) used as a ligand to synthesize a new complex with Co(II), Ni(II), Cu(II), Pd(II), and Pt(IV) metal ions by 1:2 (Metal: ligand) ratio. New ligand and their complexes have been exanimated and Confirmed by Fourier-transform infrared (FT-IR), Ultraviolet-visible (UV-visible), Proton nuclear magnetic resonance (1HNMR), carbon13 nuclear magnetic resonance (13CNMR), carbon-hydrogen nitrogen sulf

This study has been conducted to know the level of microbial ( bacteria and fungi) contamination in 5 types of biscuits from local markets of Baghdad city. Fifty samples (ten sample for each kind of biscuit) were studed,Two are local,others are Iranian,Turkish,and Holandies. The following results have been achieved :1. The highest number of bacteria was 21.6×103 cell/g in Iranian biscuit while the lowest number was 14.3× 103 cell/g in local biscuit No.1 . The highest number of fungi was 16×103 colony/g and the lowest number was 5.3×103 colony/g in the Iranian and the local biscuit No.1,respectively.2. Staphylococcus aureus was the major bacteria appeared at highest level of 100% in Turkish biscuit. The lowest percentage was found in H

fields of the College of Agricultural Engineering Sciences, University of Baghdad/Al-Jadriya, in the fall season 2021-2022. With three sowing dates (26 July, 4 August, 12 August), The experiment was implemented according to a randomized complete block design (RCBD) with three replications. The aim is to detect the expression of the INCW1 gene associated with sucrose-to-glucose analysis, which is critical for many metabolic functions in different sink tissues, and determine the amount of fold gene expression to find out which of the genotypes contain the invertase gene, and which ones have a high level of gene expression based on the fold of gene expression. The results showed significant differences in the invertase enzyme activity for the

The increasing use of polymeric materials in the daily life, leads to challenges in the processing industry to deliver high performance materials with affordable terms. However, new processing techniques lead to high costs. In order to reduce processing costs it is necessary to understand the non-Newtonian behavior of the polymers in their molten state to be able to simulate the processes before the construction of the plants starts. Here the shear thinning behavior of the viscosity of polymeric melts is essential. Thus, this paper deals with the experimental investigation of the thermo-rheological behavior of the viscosity of one of the most used polymers (Polypropylene) over a wide range of temperatures and shear rates.  Furthermo

Heterocyclic compounds are employed in many applications, and numerous researchers have created liquid crystals by adding heterocyclic to the structures of these molecules. This work includes the synthesis and characterization of new compounds that contain 5H-thiazolo [4,3-b][1,3,4] thiadiazol united in multiple steps, starting with the synthesis of the aldehyde compound [I] by reaction chloro ethyl acetate with 4-hydroxybenzaldehyde in the presence of ethanol and potassium carbonate, followed by reactions with thiosemicarbazide, mercapto acetic acid in sulphuric acid to produce compound [II] then reflux compound [II] with hydrazine hydrate to product compound [III], after that reaction the later compound with nalkoxybenzaldehyde [IV]n and