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 General Tax Authority and its branches analogy on to the volume of work and the speed required in its completion, and there is no information network between the authority and state departments. The research recommends a set of recommendations, the most important of which are; The necessity of linking the General Authority for Taxes with all its branches and all state departments with an electronic information network to provide the General Authority for Taxes with information about the taxpayers, especially those who are not previously registered with the Authority.
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Urban Samarra City is characterized by high population density and wide variation in land use, has led to many environmental problems, for this purpose the environmental assessment became an urgent need for surface and ground water at study area. Three water samples from Tigris River and six groundwater samples were collected and analyzed for heavy metals as Fe, Mn, Zn, Cd, Cu, Co ,Pb, Ni, Cr, As, Mo, Hg, Al, Li, Be, Se, V, U, Sr. Most heavy metal concentrations have shown higher level than standards, such as Fe, Mn, Cd, Pb, Ni, Cr, As, Mo, Hg, Al ,Li ,Be, Se, V, that might be due to anthropogenic activities such as agricultural and the heavy use of fertilizers, besides other activities amo
... Show MoreAge and growth of a population of Varicorhinus trutta (Heckel) from Tigris river at Salahuldin province have been investigated during the period from September 1999 to August 2000. A total of 156 fishes were collected from two stations at Tigris river using small meshed gill nets. The age data revealed that the species under investigation reached to a maximum age of seven years and approximately 46 cm long. The population of this species in Tigris river at the sites of study was dominated by 3 and 4 years classes. There were no marked differences in growth or longevity between the sexes. Determination of length-weight relationship revealed that the growth of both sexes in the species under investigation was allometric and the values of b
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The research aims to identify the factors that affect the quality of the product by using the Failure Mode and Effect Analysis (FMEA) tool and to suggest measures to reduce the deviations or defects in the production process. I used the case study approach to reach its goals, and the air filter product line was chosen in the air filters factory of Al-Zawraa General Company. The research sample was due to the emergence of many defects of different impact and the continuing demand for the product. I collected data and information from the factory records for two years (2018-2019) and used a scheme Pareto Fishbone Diagram as well as an FMEA tool to analyze data and generate results.
Par
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The aim of this research is analysis the effect of the changes in (GDA, g, inflation) at average and standard economic curriculum in composition of the models, depending on SPSS program in analysis, and according to available date from central bank of Iraq and during the period from 2003 to 2018 and by using OLS and estimate of the equation and the results showed a statistical significance relation in incorporeal level 5% and the R2 value equal to 92.1 refer to the changes in independent variables explain 92% of changes of unemployment and the independent variables effect are very limit depend on estimated parameters in the model and respectively (0.986,0.229,-0.060), the research recommended necessity to active the inve
... Show MoreThe environmental contamination by the polycyclic aromatic hydrocarbons (PAHs) and heavy metals (Pb, Cu, Ni, Cr, and Cd) concentrations in the leaves of plant Eucalyptus camaldulensis were determined at the city of Kirkuk in 15 selected locations using GPS. The pickings up of samples were carried out in two periods October 2010 and March 2011. Compared with results of other studies, the concentration levels of determined heavy metals show values within these studies results. The average total concentration of polycyclic aromatic hydrocarbons (PAHs) in the leaves of Plant Eucalyptus camaldulensis indicated 37.1 ppb in October, while in March 165.2 ppb.
The mode
... Show MoreThe demand on energy sources throughout the world have led to an increase in the production processes of crude oil which is considered to be the main source of energy, without considering the impact on the environment. The objective of this study is to evaluate the environmental impact of drilling processes and crude oil spillage on soil in the Rumaila oil field, Basra, Southern Iraq. An investigation was undertaken to determine the content of Polycyclic Aromatic Hydrocarbons (PAHs) and heavy metals in the soil. Ten soil samples were collected near oil wells and analyzed. The results showed a high concentration of PAHsin the soil, particularly (Acenaphthene, Fluorene, Anthracene, Fluoranthene and Pyrene) due to crude oil spillage. The he
... Show Moreيهدف البحث الى قياس مدى التطبيق والتبني للقيادة الملهمة في المنظمات العامة، وقد اشتقت مشكلة البحث النظرية من وجود فجوة معرفية وذلك لقلة الدراسات والبحوث التي تناولت متغير البحث بأبعاده (الرؤية المستقبلية، الثقة بالنفس، تمكين العاملين، ادارة التغيير)، واعتمد البحث المنهج التحليلي عن طريق استعمال الاستبانة في المنظمة التي تم اختيارها وذلك لكونها تعد من المنظمات الاساسية في تقديم الخدمات التعليمية المهمة في
... Show MoreThe Study addressed the effectiveness of dialogic communication in online public relations with an audience of higher education institutions in the United Arab Emirates. The study aimed to know about the interest extent of higher education institutions through their websites with the elements of dialogic communication in online public relations to communicate with their audience. The researcher used survey methodology and content Analysis tool as an essential tool for collecting information. Some of the important results of the study are: The websites of higher education institutions in terms of indicators of ease of use; the main links on the websites are clearly available on the opening page, there is a map on the websites, reduce depe
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Objective: To identification environmental and psychological violence's components among collegians’ students of different stages, and gender throughout creating specific questionnaire, and estimating regression of environmental domain effect on psychological domain, as well as measuring powerful of the association contingency between violence's domains in admixed form with respondent characteristics, such that (Demographics, Economics, and Behaviors), and extracting model of estimates impact of studied domains in studying risks, and protective factors among collegians’ students in Baghdad city. Methodolog