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.
Electro-kinetic remediation technology is one of the developing technologies that offer great promise for the cleanup of soils contaminated with heavy metals. A numerical model was formulated to simulate copper (Cu) transport under an electric field using one-dimensional diffusion-advection equations describing the contaminant transport driven by chemical and electrical gradients in soil during the electro-kinetic remediation as a function of time and space. This model included complex physicochemical factors affecting the transport phenomena, such as soil pH value, aqueous phase reaction, adsorption, and precipitation. One-dimensional finitedifference computer program successfully predicted meaningful values for soil pH profiles and Cu
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The synthesis and structural characterization of new dithiocarbamate (DTC) ligand and some of its dinuclear transition metal complexes are described. The free dithiocarbamate ligand was prepared through several synthetic routes, including Schiff-base formation. The reaction of 2-aminopropane with terephthaldehyde leads to the formation of Schiff_base which is reduced by methanolic NaBH4 to the corresponding secondary diamine. Diamine( N,N'_ (1,4 phenylenebis (methylene)) bis(propan-2 amine)) reacts with (CS2) in a basic solution of (KOH) to provide the corresponding bis(dithiocarbamate) free_ligand, which undergoes complexation with the appropriate metal (II) chlori
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This work is aiming to study and compare the removal of lead (II) from simulated wastewater by activated carbon and bentonite as adsorbents with particle size of 0.32-0.5 mm. A mathematical model was applied to describe the mass transfer kinetic.
The batch experiments were carried out to determine the adsorption isotherm constants for each adsorbent, and five isotherm models were tested to choose the best fit model for the experimental data. The pore, surface diffusion coefficients and mass transfer coefficient were found by fitting the experimental data to a theoretical model. Partial differential equations were used to describe the adsorption in the bulk and solid phases. These equations were simplified and the
... Show MoreThe subject of this research involves studying adsorption to removal herbicide Atlantis WG from aqueous solutions by bentonite clay. The equilibrium concentration have been determined spectra photometry by using UV-Vis spectrophotometer. The experimental equilibrium sorption data were analyzed by two widely, Langmuir and Freundlish isotherm models. The Langmuir model gave a better fit than Freundlich model The adsorption amount of (Atlantis WG) increased when the temperature and pH decreased. The thermodynamic parameters like ?G, ?H, and ?S have been calculated from the effect of temperature on adsorption process, is exothermic. The kinetic of adsorption process was studied depending on Lagergren ,Morris ? Weber and Rauschenberg equati
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To avoid the negative effects due to inflexibility of the domestic production inresponse to the increase in government consumption expenditure leads to more imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy economy yield unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility the increase in overall revenues, while being a regressive flexibility is very low in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that caused the deficit for imbalance are the disruption of the
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Sequence stratigraphic cycle of Cenomanian-early Turonian is composed of (Ahmadi, Rumaila, and Mishrif) formations, which is bounded at top and base by unconformity surfaces. The lithofacies of this cycle in the southern Iraq indicate a normal lateral change facies from shallow water facies through deeper water and open marine sediments, Ahmadi Formation (early Cenomanian) characterized by open marine sediments during the transgressive conditions, and passes up into deep basinal sediments (Rumaila Formation) by conformably surface.
Rumaila Formation (middle Cenomanian) was deposited in the deeper part of the intrashelf basin, which comprises of a mainly basinal sediments, and includes an abundant of open
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Background: There is a significant molecular response to imatinib given at standard doses in individuals with chronic myeloid leukemia (CML) whose ABCB1 polymorphisms are present. Objective: To investigate the impact of the polymorphism in the ABCB1 gene rs1128503 on the effectiveness of nilotinib or imatinib therapy. Methods: From May 2022 until the end of January 2023, the current study was carried out in a single research institution, the National Center of Hematology, Baghdad Teaching Hospital at Medical City, Iraq. 76 people with chronic phase myeloid leukemia (CML-CP), who had previously received a diagnosis using the European Leukemia Net (ELN) criteria, enrolled in the trial. The PCR product was delivered to Macrogen Corpora
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The calculation of potential earth's surface solar radiation is imperative for analyzing the atmosphere-vegetation-soil interaction process. Therefore, many schemes were introduced with direct (using net radiometer) or indirect (using air temperature or air plus soil temperatures) formulas. Three combinations of factors are known to control the Rn value; the astronomical based factors which determine the general spatial distribution of Rn values, the climatological factors which determine the assigned spatial variation of those values, and the topographical factors that influence climatological factors rates ( i.e. have indirect effects on Rn values).
For Iraq, the ecosystem in
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