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.
Coupling reaction of m-and p- amino acetophenone and p-amino benzoic acid with (L- Histidine) gave the new bidentate azo ligands (L1, L2 and L3). The prepared ligands were identified by FT-IR, UV-Vis, 1HNMR and GC- mass spectroscopic technique. Treatment of the prepared ligands with the following metal ions (CoII, NiII, CuII, ZnII, CdII and HgII) in aqueous ethanol with a 1:2 M:L ratio and at optimum pH, yielded a series of neutral complexes of the general formula [M(L)2 Cl2]. The prepared complexes were characterized by using flame atomic absorption, FT-IR, UV-Vis and 1HNMR spectroscopic methods as well as magnetic susceptibility and conductivity measurements. Chloride ion content was also evaluated by (Mohr method). The nature of the c
... Show MoreA Schiff base ligand 1,2-[Bis-(1-phenyl-2-hydroxy-2-phenyl)-amino] benzene [H2L] and its complexes with (Cu(II), Zn(II), Cd(II) and Hg(II)) ions are reported. The ligand was prepared by condensation reaction of ortho-phenylenediamine in methanol under reflux with benzoin to give the mentioned ligand. Then the complexes were synthesized by adding corresponding metal salts to the solution of the ligand in methanol under reflux with 1:1 metal to ligand ratio. On the basis of molar conductance I.R., U.V-Vis, HPLC, chloride content and atomic absorption the complexes may be formulated as K2[M(L)Cl2][MII = Cu, Zn, Cd and Hg]. The data of these measurements suggest a tetrahedral geometry to complexes Cu, Zn, Cd and Hg.
The study aimed to investigate the effect of different times as follows 0.5, 1.00, 2.00 and 3.00 hrs, type of solvent (acetone, methanol and ethanol) and temperature (~ 25 and 50)ºc on curcumin percentage yield from turmeric rhizomes. The results showed significant differences (p? 0.05) in all variables. The curcumin content which were determined spectrophotometrically ranged between (0.55-2.90) %. The maximum yield was obtained when temperature, time and solvent were 50ºC, 3 hrs and acetone, respectively.
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In this paper, quantified study of the biofilm formed by Klebsiella pneumoniae isolated from urine specimen of patient suffering from acute urinary tract infection (UTI) on catheter, stainless-steel and glass coupon surfaces, as well as determine the relationship between time contact and biofilm progression using crystal-violet binding assay based on the values of optical density at 620nm of the crystal violet stain which bonded total biofilm biomass by resolubizing with 99.9% ethanol at the specific interval times. The result showed biofilm formed on three tested surfaces but in different degrees. According to obtained data, the catheter coupons presents a higher capability to attract bacteria cell and biofilm formation followed by glas
... Show MoreIn this research, the kinetic studies of four isoenzymes of Asprtate aminotransferase, which partially purified from the urine of chronic renal failure patients were carried out .The four isoenzymes were obeyed Michaelis-Menton's equation and the optimum concentration of their substrate (Aspartic acid) was (166.5x10-3) mole/liter,and their Km values were determined. Four isoenzymesI,II,III,IV have shown an optimum pH at 7.4.The four isoenzymes obeyed Arrhenius equation up to 37º C and their Ea and Q10 constants were determined .
n the present work, a study is carried out to remove chromium (III) from
aqueous solution by: activated charcoal , attapulgite and date palm leaflet powder
(pinnae). The effect of various parameters such as contact time, and temperature has
been studied. The isotherm equilibrium data were well fitted by Freundlich and
Langmuir isotherm models. The adsorption capacity of chromium (III) that was
observed by activated charcoal , attapulgite and date palm leaflet powder (pinnae)
increased with the rise of temperature when the concentrations of Cr (III) were 600,
700 and 100mg/L respectively. The greatest adsorption capacity ofactivated
charcoal , attapulgite and date palm leaflet powder (pinnae) at 10°C was 7.51, 5.3
This work involves synthesis and characterization of some new 1, 3, 4-thiadiazole or pyrazoline derivatives heterocyclic containing indole ring. The new 2-amino-1, 3, 4thiadiazole derivatives[IV] and [V]a, b were synthesized by cyclization reaction of 2-methyl1H-indole-carbothiosemicarbazide[III] in H2SO4 acid or by reaction of indole-3-acetic acid or indole-3-butanoic acid with thiosemicarbazide in the presence of phosphorous oxychloride, respectively. Amide derivatives [VI]-[VIII] were synthesized by the reaction equimolar of 2amino-1, 3, 4-thiadiazoles and (acetyl chloride, benzoyl chloride, anisoyl chloride and heptanoyl chloride) in DMF and pyridine as accepter. The new pyrazolone derivatives [XI]a, b were s
... Show MoreThe peculiarity of the theater does not lie in its dramatic content because many literary genres and other artistic styles share with it in this content. The peculiarity of the theater lies in contemplating the drama through what is architectural, and this architectural axis is what distinguishes its character. It is a spatial poetry which is composed by the laws of physics and chemistry, (Weight, height, distance, rhythm, gravity, impulses and chemical excretions). i.e., what cannot be expressed in words. This is a game of space to exchange and organize energy and communicate in space by the living body, which contains the possibilities of the living drawing in space: in the time and place. This research deals with the importance of the
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Objectives: To determine the impact of an educational program on nurses’ knowledge
and practices concerning neurogenic bladder rehabilitation for spinal cord injured persons
through a follow-up approach each two months post program implementation for six
months.
Methodology: "Follow-up" longitudinal design by using time series approach of data
analysis and the application of pre-post tests approach for the study and the control
groups. The study was carried out at Ibn Al-Kuff hospital for (SCI) in Baghdad governorate
from 5th of July 2010 to 15th of October 2011. To achieve the objectives of the study, a
non-probability (purposive) sample of (60) nurses (males and females) were working in SCI
units were selec