Preferred Language
Articles
/
jpgiafs-1082
The efficiency of the tax examiner and its impact on discovering the artificial adjustment of profits: Applied research in the General Tax Authority
...Show More Authors

The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified  In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, the facilities of the personal interviews in them, and the data was analyzed by relying on the statistical program (  SPSS V.18) and (AMOS V.24) coefficient coefficient of variation, coefficient coefficient, coefficient coefficient, coefficient, coefficient, and among the most prominent results it reached was showing that there is an innovative coefficient that has a significant effect on the dimensions of the tax examiner’s efficiency collectively or individually in discovering localization  This indicates the extent of the great positive impact that achieves great success in discovering the artificial profits.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Sep 16 2024
Journal Name
Journal Of Optics
Improvement Of The Efficiency Of Optical Sensors Of Polypyrrole Using Graphene Oxide
...Show More Authors

This research explores the preparation of polypyrrole (PPy) using chemical oxidation and its enhancement with graphene oxide (GO) for optical sensor applications. PPy was synthesized by polymerizing pyrrole monomers with ferric chloride (Fe2Cl3) as the oxidant. The resulting PPy was then combined with GO to form a composite material, aiming to improve its electrical and optical properties. Polypyrrole nanofibers were obtained and after adding graphene oxide, the sensitivity increased. Characterization techniques including UV-Vis spectroscopy, DC conductivity measurements, Field Emission Scanning Electron Microscopy (FESEM) and response of photocurrent analysis were employed. The incorporation of GO into PPy resulted in a significant reducti

... Show More
View Publication
Scopus Clarivate Crossref
Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering Science And Technology
Water quality modelling and management of diyala river and its impact on tigris river
...Show More Authors

Scopus (15)
Scopus
Publication Date
Mon Nov 23 2020
Journal Name
Advanced Science
Association of Fluorescent Protein Pairs and Its Significant Impact on Fluorescence and Energy Transfer
...Show More Authors

View Publication
Scopus (9)
Crossref (12)
Scopus Clarivate Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis The Consistency Between The Tariff And The Exchange Rate And Their Reflection On The Trade Balance In Iraq
...Show More Authors

       The trade balance is considered as a way to join the national economy with the world, So it is the mirror that reflect the economic center of the country and it is point to competitive ability of it, The tariff and the exchange rate perform a great role to motivate the domestic production and improve the trade balance if we direct them to achieve the same purpose. The Iraqi economic has trade balance which achieve overabundant during the years of studying because of the oil exports, while the other exports represent a small percentage it is hardly remember, and expansion in imports from other side causes exhaustion in oil revenues, and this make the trade balance in permanent

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Al–bahith Al–a'alami
The Palestinian Elite's Use on Digital Diplomacy in the Face of the Israeli Narrative
...Show More Authors

This study aims to determine the extent to which Palestinian elites use digital diplomacy to confront the Israeli narrative by exploring the motives for usage, patterns, essential digital diplomatic tools, and achieved satisfactions. The study adopted a survey methodology and employed a questionnaire distributed to a sample of 110 Palestinian political and media elites.
The study arrived at several key findings, including: Palestinian elites allocate a substantial (%67) of their efforts towards employing digital diplomacy as a response to the Israeli narrative. The foremost platforms employed for this purpose are Facebook and Twitter. The primary motivation for utilizing these digital platforms is to present

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The phenomenon of building the act of the actor and the effect in the Quranic readings                          (Structural and semantic study)
...Show More Authors

After this systematic presentation of the phenomenon of rotation of formulas, ie the construction of the verb and the verb, and the narrated narratives therein differed among the readers, it became clear to us how the difference was clear between reading and the other, and how readers have varied in their readings of the verb, As we have noted through our modest research that the phenomenon of building the verb for the actor and the effect have included the act of both past and present tense, and not limited to a specific time, and this difference in reading was not limited to a particular environment, but beyond To more than one environment This is evidenced by the readings of various readers from the environment of Kufa, Basra, Mecca,

... Show More
View Publication Preview PDF
Publication Date
Mon May 29 2023
Journal Name
Russian Law Journal
LEGAL RULES GOVERNING THE DURATION OF THE CONTRACT IN ITS PERIOD OF FORMATION (COMPARATIVE LEGAL STUDY)
...Show More Authors

The duration of the contract is a legal term first provided for in French Amendment Decree No. 131/2016, and given the increasing importance of time in contracts, we have chosen to study the legal rules governing time at the formative stage by drawing on changes in French law compared to both Iraqi and Egyptian laws. Article 1102 of French Amendment Decree No. 131/2016 stipulates that: "Everyone is free to contract or not to contract, to choose the person with whom he contracts, and to determine the content and form of the contract within the limits established by law." Contractual freedom does not permit a breach of the rules relating to public order), as well as article 1104, which provides for (contracts must be nego

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of strategic alignment on the reputation of the organization
...Show More Authors

 

The current study aims to determine the extent of SOMO's interest in strategic alignment operations and whether this interest is sufficient to be reflected in enhancing its organizational reputation. The field of research was in the oil marketing company SOMO. The managers in the top management within this company were targeted and the questionnaire was used as a data collection tool. The study population (109), (105) questionnaires were distributed, (94) questionnaires and (11) questionnaires were not retrieved, and the valid questionnaires had reached (91) and the analytical and descriptive approach was used for the study, the current research found to find A direct relationship and a positive effect of strategic

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Proposed Study Unit Based on the Funds of Knowledge Theory in Developing the Attitudes Towards Cultural Identity and the Proposed Study Unit among Students of Basic Education in the Sultanate of Oman
...Show More Authors

The present study aims to explore the effectiveness of a proposed study unit based on the funds of knowledge theory in developing the attitudes towards cultural identity and the proposed study unit. In order to achieve the goal of the study, the two researchers followed the quasi-experimental approach, where the study sample consisted of (28) female students of the fifth-grade at Al-Jeelah Basic Education School, Al-Dakhiliyah Governorate in the Sultanate of Oman. The data were collected by two scales: the first is a scale of attitudes towards cultural identity consisting of (26) items. The second was a scale of attitudes towards the proposed study unit, which consisted of (24) items. The results of the study revealed that the effect of

... Show More
View Publication Preview PDF
Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Extraction of Penicillin V from Simulated Fermentation Broth by Liquid-Liquid Membrane Technique
...Show More Authors

Liquid-liquid membrane extraction technique, pertraction, using three types of solvents (methyl isobutyl ketone, n-butyl acetate, and n-amyl acetate) was used for recovery of penicillin V from simulated fermentation broth under various operating conditions of pH value (4-6) for feed and (6-8) for receiver phase, time (0-40 min), and agitation speed (300-500 rpm) in a batch laboratory unit system. The optimum conditions for extraction were at pH of 4 for feed, and 8 for receiver phase, rotation speed of 500 rpm, time of 40 min, and solvent of MIBK as membrane, where more than 98% of penicillin was extracted. 

View Publication Preview PDF