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Measuring the tax gap resulting from the application of the direct deduction method and its reflection on the financial objective of the tax: Applied research in the General Directorate of education in Diyala
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The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, the descriptive and analytical approach was used, the researcher recalculated the income tax imposed on a sample of employees of the Diyala Education Directorate, and calculated the tax gap  between the tax due and the tax actually paid.

 One of the most important findings of the researcher in the practical side is the existence of a tax gap between the tax due and the tax paid, and the most prominent factors leading to this difference are the inaccuracy of the tables sent by the General Tax Authority to government sector departments, and the low efficiency  The professionalism of some accountants based with deduction, one of the most prominent recommendations recommended by the researcher is to amend the direct deduction tax schedules issued by the General Tax Authority in line with direct deduction instructions No. (1) for the year 2007 and in the interest of the tax community and the General Tax Authority alike, ,  In addition to employing information technology through the use of an accounting program that can calculate the withholding tax  and terminate these calculation errors to reach the full collection of the tax due.

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Publication Date
Wed Sep 19 2018
Journal Name
Biomedical And Pharmacology Journal
Influence of Silver Nanoparticles on the Specific Properties of Acrylic Resin for Ocular Prosthesis
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Scleral acrylic resin is widely used to synthesize ocular prosthesis. However, the properties of this material change over time, thus requiring the prosthesis to be refabricated. Many studies were conducted to improve these properties by reinforcing this material with nanoparticles. This study aims to evaluate the effect of silver nanoparticle powder on the mechanical properties (transverse flexural strength, impact strength, shear bond strength, surface microhardness, and surface roughness) of scleral acrylic resin used for ocular prostheses. Two concentrations were selected from the pilot study and evaluated for their effects on scleral acrylic resin properties. According to the pilot study, 0.01 and 0.02wt% AgNPs powder improved

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Publication Date
Thu Feb 01 2024
Journal Name
Civil Engineering Journal
Effects of GFRP Stirrup Spacing on the Behavior of Doubly GFRP-Reinforced Concrete Beams
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This study investigates the impact of varying glass fiber-reinforced polymer (GFRP) stirrup spacing on the performance of doubly GFRP-reinforced concrete beams. The research focuses on assessing the behavior of GFRP-reinforced concrete beams, including load-carrying capacity, cracking, and deformability. It explores the feasibility and effectiveness of GFRP bars as an alternative to traditional steel reinforcement in concrete structures. Six concrete beams with a cross-section of 300 mm (wide) × 250 mm (deep), simply supported on a 2100 mm span, were tested. The beams underwent four-point bending with two concentrated loads applied symmetrically at one-third of the span length, resulting in a shear span (a)-to-depth (h) ratio of 2.

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Different Light Cure Systems on Microhardness of Bulk Fill Composite Materials
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Background: The aim of this study was to evaluate the effect of three types of light curing devices QTH, LED and Flashmax on the surface microhardness of three types of bulkfill composite resins; Filtek Bulkfill posterior composite ( 3M), Tetric Evo Ceram ( Ivoclar Vivadent) and Sonicfill composite ( Kerr) Materials and methods: Total number of 90 samples was prepared, 30 samples for each type of bulkfill composite, were divided into three main groups, group A: Filtek posterior bulkfil (3M), group B: Tetric Evo Ceram (Ivoclar Vivadent) and group C: contain Sonicfill composite (kerr). Which then divided into three subgroups (n= 10) (1) Samples cured by QTH system (2) Samples cured by LED system and (3) samples cured by Flashmax system the

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Experimental Study of the effect of closed cavity wall on buildings cooling loads saving
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The experimental study showed the use of closed cavity wall (the thickness of the cavity 5cm) made a percentage reduction in the cooling load caused by heat gain from the wall by (21.5 %) compared with the conventional wall. also the thermal resistance of the closed cavity was an average (0.2 m2.oC/W).

The experimental results of the study showed that the use of closed cavity wall reduced the average temperature of the inner surface of the wall during the day, and that the reduction was an average (0.45 oC)  when compared with the conventional wall , as well as the use of closed cavity wall reduced the temperature difference range of the inner surface of the wall during the day, and that the

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Publication Date
Sun Nov 25 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Cu doping on the electrical Properties of ZnTe by Vacuum Thermal Evaporation
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In this study, the ZnTe thin films were deposited on a glass substrate at a thickness of 400nm using vacuum evaporation technique (2×10-5mbar) at RT. Electrical conductivity and Hall effect measurements have been investigated as a function of variation of the doping ratios (3,5,7%) of the Cu element on the thin ZnTe films. The temperature range of (25-200°C) is to record the electrical conductivity values. The results of the films have two types of transport mechanisms of free carriers with two values of activation energy (Ea1, Ea2), expect 3% Cu. The activation energy (Ea1) increased from 29meV to 157meV before and after doping (Cu at 5%) respectively. The results of Hal

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
The Effect of Prelabour Rupture of Membranes on Circulating Neonatal Nucleated Red Blood Cells
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 Background: Prelabour rupture of membranes is a problem that faces the obstetricians. It has many maternal and fetal sequale and its etiology and management still controversial.
Objective: To test the absolute nucleated red blood cells counts at birth in infants who are born after prelabour rupture of membranes.
Methods: A prospective study conducted in AL-Kadhymia Teaching Hospital. Hundred pregnant women were included in this study. Fifty pregnant women who had prelabour rupture of membranes considered as group (1), other fifty pregnant women with intact membranes considered as group (2) through a period of one year. Nucleated red blood cell counts of venous cord blood obtained within one hour of life from 50 infants who we

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Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
Histological Effect of Aspirin on the Stomach of Male Albino Swiss Mice (Mus musculus)
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The present study aimed to determine the impacts of Aspirin drug on the stomach of albino Swiss mice. The study sample included 10 male mice divided into 2 groups. The first group was orally administered with 0.1 mL of 0.75 mg/kg aspirin once daily, whereas the second group, the control, was treated with similar doses of distilled water. Following 60 days of successive treatment, a number of parameters was studied including difference in body weight and histopathological changes in the  stomach as diagnosed after histological preparation. The results showed a significant decrease (p<0.05) in body weight average of the treated mice compared with the control group. The results also revealed the occurrence of several histopathologic

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Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
Synthesis of New Oxopyrimidine and Cyanopyridine Derivatives Containing the Pyrimidine Benzothiazole Moiety with the Evaluating their Colon Anticancer Bioactivity
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     In this contribution, new derivatives of bicyclic fused rings with bridgehead nitrogen of 3-substituted imidazo/pyrimidine derivatives A1-A3 were synthesized by reacting 2-aminobenzothiazol, acetyl acetone, and different substituted aldehydes in a one-pot reaction. These compounds A1-A3 were then condensed with 4-bromobenzaldehyde and 4-(N,N-dimethylamino)benzaldehyde to form new chalcone derivatives A4-A9. Ring closure of these compounds A4-A9 with urea and malononitrile afforded new oxopyrimidine derivatives A10-A15 and cyanopyridine derivatives A16-A21, respectively. These compounds were characterized by FT-IR, 1H NMR, and 13C NMR spectroscopy. The second part of this work included some of the i

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of Some Methods for Estimating the Survival Function and Failure Rate for the Exponentiated Expanded Power Function Distribution
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     We have presented the distribution of the exponentiated expanded power function (EEPF) with four parameters, where this distribution was created by the exponentiated expanded method created by the scientist Gupta to expand the exponential distribution by adding a new shape parameter to the cumulative function of the distribution, resulting in a new distribution, and this method is characterized by obtaining a distribution that belongs for the exponential family. We also obtained a function of survival rate and failure rate for this distribution, where some mathematical properties were derived, then we used the method of maximum likelihood (ML) and method least squares developed  (LSD)

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Work Innovation
Reducing the negative effects of non-compliance and unethical behaviour by adopting the risk approach to human resources management
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