The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved by the issued instructions and presenting some conclusions and recommendations that could contribute to evaluating the procedures of the Authority in collecting the tax according to this type of tax. Taxes, and the number of the Authority’s employees who are assigned to audit the direct withholding tax for state employees, whose number is (2) employees, as well as the presence of a clear reluctance by the General Authority for Taxes in the field of field audits to ensure that the calculation of the direct withholding tax is correct and to ensure that tax deductions are transferred on time.
In this research, beam expander, BEX, is explained and designed for illuminating the
remote flying target. The BEX is optically designed to be suited for Nd:YAG laser of given
specifications. The BEX is modified to be zoom one to meet the conditions of preventing the
receiving unit; i.e the photodetector, from getting saturated at near and far laser tracking.
Decollimation could be achieved by automatic motor, which controls zoom lens of the BEX
according to the required expansion ratio of beam expander
Sewer systems are used to convey sewage and/or storm water to sewage treatment plants for disposal by a network of buried sewer pipes, gutters, manholes and pits. Unfortunately, the sewer pipe deteriorates with time leading to the collapsing of the pipe with traffic disruption or clogging of the pipe causing flooding and environmental pollution. Thus, the management and maintenance of the buried pipes are important tasks that require information about the changes of the current and future sewer pipes conditions. In this research, the study was carried on in Baghdad, Iraq and two deteriorations model's multinomial logistic regression and neural network deterioration model NNDM are used to predict sewers future conditions. The results of the
... Show MoreIn this paper, some estimators of the unknown shape parameter and reliability function of Basic Gompertz distribution (BGD) have been obtained, such as MLE, UMVUE, and MINMSE, in addition to estimating Bayesian estimators under Scale invariant squared error loss function assuming informative prior represented by Gamma distribution and non-informative prior by using Jefferys prior. Using Monte Carlo simulation method, these estimators of the shape parameter and R(t), have been compared based on mean squared errors and integrated mean squared, respectively
(2)
Five derivatives of thiadiazole were prepared with aldehydes and alkyl halides, compoundA: 2-amino-5-thiol-1,3,4- thiadiazole, compound B :2-(o-hydroxybenzylidine)amino-5-thiol-1,3,4-thiadiazole, compoundC: 2(2-butan-lidine)amino-5-thiol-1,3,4-thiadiazole, compound E: 2- amino-5-(2-Propanylthio)-1,3,4-thiadiazol) and compound F:2(o-chlorobenzylamino)-5-(2-propanyl thio)-1,3,4 thiadiazol. All prepared compounds were diagnosed by (IR) and (UV) Spectroscopy. All of those compounds were screened for their anti-microbial activity in vitro. The results show that most of the compounds A, B, C exhibited moderate to good activity against Gram-positive bacteria and the same compound exhibit low to moderate activity on most gram-negative bacte
... Show MoreThis work aim to prepare Ag/R6G/PMMA nanocomposite thin
films by In-situ plasma polymerization and study the changes in the
optical properties of fluorophore due to the presence of Ag
nanoparticles structures in the vicinity of the R6G laser dye. The
concentrations of R6G dye/MMA used are: 10-4M solutions were
prepared by dissolving the required quantity of the R6G dye in
MMAMonomer. Then Silver nanoparticles with 50 average particles
size were mixed with MMAmonomer with concentration of 0.3, 0.5,
0.7wt% to get R6G silver/MMA in liquid phase. The films were
deposited on glass substrates by dielectric barrier discharge plasma
jet. The Ag/R6G/PMMA nanocomposite thin films were
characterization by UV-Visible
(1)
A total of 96 stool samples were collected from children with bloody diarrhea from two hospitals in Baghdad. All samples were surveyed and examined for the presence of the Escherichia coli O157:H7 and differentiate it from other Non -Sorbitol Fermenting Escherichia coli (NSF E. coli). The Bacterial isolates were identifed by using morphological diagnostic methods, Samples were cultured on liquid enrichment medium, incubated at 37C? for 24 hrs, and then cultured on Cefixime Tellurite -Sorbitol MacConkey Agar (CT- SMAC). 32 non-sorbitol fermenting bacterial isolates were obtained of which 11 were identified as Escherichia coli by using traditional biochemical tests and API20E diagnostic system without differentiation between
... Show More
In this work, silicon nitride (Si3N4) thin films were deposited on metallic substrates (aluminium and titanium sheets) by the DC reactive sputtering technique using two different silicon targets (n-type and p-type Si wafers) as well as two Ar:N2 gas mixing ratios (50:50 and 70:30). The electrical conductivity of the metallic (aluminium and titanium) substrates was measured before and after the deposition of silicon nitride thin films on both surfaces of the substrates. The results obtained from this work showed that the deposited films, in general, reduced the electrical conductivity of the substrates, and the thin films prepared from n-type silicon targets using a 50:50 mixing ratio and deposited on both
... Show More
(1)
The aim of present work is to improve mechanical and fatigue properties for Aluminum alloy7049 by using Nano composites technique. The ZrO2 with an average grain diameter of 30-40 nm, was selected as Nano particles, to reinforce Aluminum alloy7049 with different percentage as, 2, 4, 6 and 7 %. The Stir casting method was used to fabricate the Nano composites materials due to economical route for improvement and processing of metal matrix composites. The experimental results were shown that the adding of zirconium oxide (ZrO2) as reinforced material leads to improve mechanical properties. The best percentage of improvement of mechanical properties of 7049 AA was with 4% wt. of ZrO2 about (7.76% ) for ultim
... Show More
(3)
The data presented in this paper are related to the research article entitled “Novel dichloro(bis{2-[1-(4-methylphenyl)-1H-1,2,3-triazol-4-yl-κN3 ]pyridine-κN})metal(II) coordination compounds of seven transition metals (Mn, Fe, Co, Ni, Cu, Zn and Cd)” (Conradie et al., 2018) [1]. This paper presents characterization and structural data of the 2-(1-(4-methyl-phenyl)-1H-1,2,3-triazol-1-yl)pyridine ligand (L2 ) (Tawfiq et al., 2014) [2] as well as seven dichloro(bis{2- [1-(4-methylphenyl)-1H-1,2,3-triazol-4-yl-κN3 ]pyridine-κN})metal (II) coordination compounds, [M(L2 )2Cl2], all containing the same ligand but coordinated to different metal ions. The data illustrate the shift in IR, UV/VIS, and NMR (for diamagnetic complexes) peaks wh
... Show More