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Rooting Governance and its Legal Nature

Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Prevalence and Characterization of Some Colibactin Genes in Clinical Enterobacteriaceae isolates from Iraqi Patients

The members of the family of Eentrobacteriaceae harbour a gene cluster called polyketide synthase (pks) island. This cluster is responsible for the synthesis of the genotoxin colibactin that might have an important role in the induction of double-strand DNA breaks, leading to promote human colorectal cancer (CRC). Eleven out of the eighty eight isolates (12.5%) were pks+, distributed as 7 (8%) isolates of E. coli, 2 (2.25%) of K. pneumoniae and 2 (2.25%) of E. aerogenes. The cytotoxic effects of selected pks+ isolates (E. coli and E. aerogenes) on HeLa cells were represented by decreasing cell numbers and enlarged cell nuclei in comparison to the untreated cells. Cyt

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Publication Date
Mon May 01 2023
Journal Name
Periodicals Of Engineering And Natural Sciences
Solving the multi-criteria: total completion time, total late work, and maximum earliness problem

Within this research, The problem of scheduling jobs on a single machine is the subject of study to minimize the multi-criteria and multi-objective functions. The first problem, minimizing the multi-criteria, which include Total Completion Time, Total Late Work, and Maximum Earliness Time (∑𝐶𝑗, ∑𝑉𝑗, 𝐸𝑚𝑎𝑥), and the second problem, minimizing the multi-objective functions ∑𝐶𝑗 + ∑𝑉𝑗 +𝐸𝑚𝑎𝑥 are the problems at hand in this paper. In this study, a mathematical model is created to address the research problems, and some rules provide efficient (optimal) solutions to these problems. It has also been proven that each optimal solution for ∑𝐶𝑗 + ∑𝑉𝑗 + 𝐸𝑚𝑎𝑥 is an effic

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Publication Date
Mon Jul 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Antibacterial Activity of PEG Polycyclic Acetal Metal Complex/ PVA Polymer Blend Film

     Polyacetal was synthesized from the reaction of Polyethylene glycol with4- dimethylaminobenzaldehyde.Polymer metal complex was synthesized by the reaction with Ag+; polymer blend with polyvinyl alcohol was synthesized solution casting technique. All synthesized compounds were characterized by FT-IR in addition to the antimicrobial activity. The FT-IR spectra indicate the formation of the polyacetal. The DSC resultsindicatethe thermal stability regarding the synthesized polymer blends. The synthesized polyacetal, its metal complex and PA blend against four types of bacteria (gram+ve) Staphylococcus aureas, Bacillus subtilis and (gram –ve)Klebsiella pneumoniae, Escherichia Coli w

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Publication Date
Fri Jun 01 2018
Journal Name
Materials Science-poland
Thermal and electrical properties of polyimide/PANI nanofiber composites prepared via in situ polymerization
Abstract<p> Polyimide/polyaniline nanofiber composites were prepared by in situ polymerization with various weight percentages of polyaniline (PANI) nanofibers. X-ray diffraction (XRD) and Fourier transform infrared spectra (FT-IR), proved the successful preparation of PANI nanofiber composite films. In addition, thermal stability of PI/PANI nanofiber composites was superior relative to PI, having 10 % gravimetric loss in the range of 623 °C to 671 °C and glass transition temperature of 289 °C to 297 °C. Furthermore, the values of the loss tangent tanδ and AC conductivity σAC of the nanocomposite films were notably higher than those of pure polyimide. The addition of 5 wt.% to 15 wt.% PANI</p> ... Show More
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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Intelligent Systems
A study on predicting crime rates through machine learning and data mining using text
Abstract<p>Crime is a threat to any nation’s security administration and jurisdiction. Therefore, crime analysis becomes increasingly important because it assigns the time and place based on the collected spatial and temporal data. However, old techniques, such as paperwork, investigative judges, and statistical analysis, are not efficient enough to predict the accurate time and location where the crime had taken place. But when machine learning and data mining methods were deployed in crime analysis, crime analysis and predication accuracy increased dramatically. In this study, various types of criminal analysis and prediction using several machine learning and data mining techniques, based o</p> ... Show More
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Publication Date
Tue Jun 01 2021
Journal Name
Bulletin Of Electrical Engineering And Informatics
A new pseudorandom bits generator based on a 2D-chaotic system and diffusion property

A remarkable correlation between chaotic systems and cryptography has been established with sensitivity to initial states, unpredictability, and complex behaviors. In one development, stages of a chaotic stream cipher are applied to a discrete chaotic dynamic system for the generation of pseudorandom bits. Some of these generators are based on 1D chaotic map and others on 2D ones. In the current study, a pseudorandom bit generator (PRBG) based on a new 2D chaotic logistic map is proposed that runs side-by-side and commences from random independent initial states. The structure of the proposed model consists of the three components of a mouse input device, the proposed 2D chaotic system, and an initial permutation (IP) table. Statist

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Publication Date
Wed Jan 24 2018
Journal Name
The Journal Of Physical Chemistry C
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Publication Date
Tue Apr 18 2023
Journal Name
Bmc Plant Biology
Unravelling the genetic diversity and population structure of common walnut in the Iranian Plateau
Abstract<sec> <title>Background

Common walnut (Juglans regia L.) has a long cultivation history, given its highly valuable wood and rich nutritious nuts. The Iranian Plateau has been considered as one of the last glaciation refugia and a centre of origin and domestication for the common walnut. However, a prerequisite to conserve or utilize the genetic resources of J. regia in the plateau is a comprehensive evaluation of the genetic diversity that is conspicuously lacking. In this regard, we used 31 polymorphic simple sequence repeat (SSR) markers to delineate the genetic variation and population stru

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Publication Date
Thu Nov 01 2018
Journal Name
Colloids And Surfaces B: Biointerfaces
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Publication Date
Tue Dec 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
ECOLOGY OF LEECHES AND GASTROPODS OF THE LOWER AK-BUURA RIVER, FERGANA VALLEY,UZBEKISTAN

This study was conducted on species composition, morphology, ecological characteristics, biotope distribution, ecological groups, biodiversity indicators and zoogeography of leeches and gastropods distributed in the lower Ak-Buura River. According to the results, it was found that 7 species of leeches belonging to 4 families and 6 genera and 10 species of fresh-water gastropods belonging to 3 families and 6 genera live in the lower Ak-Buura River. In the river, it was observed that leeches are mainly distributed in muddy biotopes, and gastropods are widespread in muddy, stony and sandy biotopes with a lot of plants. Biodiversity indices of leeches and gastropods in the Ak-Buura River were analyzed using the Shannon index. As a result, it

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