Preferred Language
Articles
/
jpgiafs-1117
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
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of Slice inverse regression with the principal components in reducing high-dimensions data by using simulation
...Show More Authors

This research aims to study the methods of reduction of dimensions that overcome the problem curse of dimensionality when traditional methods fail to provide a good estimation of the parameters So this problem must be dealt with directly . Two methods were used to solve the problem of high dimensional data, The first method is the non-classical method Slice inverse regression ( SIR ) method and the proposed weight standard Sir (WSIR) method and principal components (PCA) which is the general method used in reducing dimensions,    (SIR ) and (PCA) is based on the work of linear combinations of a subset of the original explanatory variables, which may suffer from the problem of heterogeneity and the problem of linear

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Usage Features of the phraseological units in Russian political Discourse: Особенности использования фразеологизмов в российском политическом дискурсе
...Show More Authors

This article examines the usage features of the phraseological units in Russian political discourse and the peculiarities of the phraseological units’ usage by politicians in their speeches.  The main focus is on the expressive and pragmatic functions of using phraseological units in political texts due to their evaluative and expressive nature.  The present article also examines the structural and stylistic changes of the phraseological units in political discourse.  Moreover, the work provides examples from the speeches of the Minister of Foreign Affairs of the Russian Federation S.V.  Lavrov.  As a result, the author comes to the conclusion that phraseological units make it possible to establish a contact be

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Determinants of Total Factor Productivity Growth: an Analytical Study of a Cross Section of Countries for the Period (2003-2016)
...Show More Authors

            This study tests the effect of a large number of independent variables that control the growth of the total productivity, which amounted to 112 variables, gathered from what is mentioned in the specialized theoretical and applied literature. The data for these variables were taken from global reports of sound international organizations and reliable databases covering the period 1991-2016. The data of the dependent variable, the growth of the total factor productivity, were taken from the database of the world development indicators. The study covered 61 countries for which data were available. The study included three regression models to explain

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Journal Of The Mechanical Behavior Of Materials
Investigation of the performance of integrated intelligent models to predict the roughness of Ti6Al4V end-milled surface with uncoated cutting tool
...Show More Authors
Abstract<p>Titanium alloys are broadly used in the medical and aerospace sectors. However, they are categorized within the hard-to-machine alloys ascribed to their higher chemical reactivity and lower thermal conductivity. This aim of this research was to study the impact of the dry-end-milling process with an uncoated tool on the produced surface roughness of Ti6Al4V alloy. This research aims to study the impact of the dry-end milling process with an uncoated tool on the produced surface roughness of Ti6Al4V alloy. Also, it seeks to develop a new hybrid neural model based on the training back propagation neural network (BPNN) with swarm optimization-gravitation search hybrid algorithms (PSO-GS</p> ... Show More
View Publication
Scopus (5)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2012
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Multiple Mixing Ratios of Gamma Rays From Reaction Using a2-ratio Method
...Show More Authors

The -multiple mixing ratios of γ-transitions from levels of populated in the are calculated in the present work by using the a2-ratio methods. We used the experimental coefficient (a2) for two γ-transitions from the same initial state, the statistical tensor, which is related to the a2-coefficient would be the same for the two transitions. This method was used in a previous work for pure transitions or which can be considered pure. In these cases the multiple mixing ratios for the second transition ( ) equal zero, but in our work we applied this method for mixed γ-transitions and then the multiple mixing ratio ( ) is known for one transition. Then we calculate the ( ) value and versareversa. The weight average of the -values calcu

... Show More
Publication Date
Wed May 31 2017
Journal Name
Journal Of Engineering
Synthesis of Nanozeolite NaA from Pure Source Material Using Sol Gel Method
...Show More Authors

In this work, the nano particles of Na-A zeolite were synthesized by sol –gel method. The samples were characterized by X-ray diffraction (XRD), X-ray  luorescence (XRF), Surface  area and pore volume, Atomic Force Microscope (AFM) and Fourier Transform Infrared Spectroscopy (FTIR). Results show that the nano A zeolite is with average crystal size is 74.77 nm., Si/Al ratio 1.03, BET surface area was 581.211m2/g and the pore volume for NaA was found equal to 0.355cm3/g.
 
 
 

View Publication Preview PDF
Publication Date
Wed Oct 01 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Estimation of the Bennett mandibular immediate side shift in Iraqi full mouth rehabilitation patients (An in vivo study)
...Show More Authors

Background: Controversy exists concerning the presence and amount of the Bennett mandibular immediate side shift among patients and whether it is necessary to accommodate for it in adjustable articulators. The aim of this study was to register and calculate the amount of any immediate side shift (ISS) present in patients requiring full mouth rehabilitation. Materials and methods: 3- dimensional condylar movements of 50 Iraqi TMD-free patients were recorded using a stereographic fully adjustable articulator system during protrusion, left and right eccentric mandibular movements. Protrusive angles of each patient were verified to figure out the suitable fossa analog for each case. The thickness of each right and left premade fossa analog sele

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 01 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the effect of addition of polyester fiber on some mechanical properties of heat cure acrylic resin
...Show More Authors

Background: This study aimed to evaluate the effect addition of polyester fibers on the some mechanical properties of heat cured acrylic resin (implant strength, flexural strength and hardness) Materials and methods: Ninety specimens were used in the study. Thirty specimens were used for impact strength measurements (80mm X 10mm X 4mm) length, width and thickness respectively. The specimens divided into three test groups (n=10), first group formed from heat cure acrylic resin without fiber reinforcement. Second group was formed from heat cure acrylic resin was reinforced with 2 mm length polyester fiber and third group was formed from heat cure acrylic resin reinforced with 4mm length polyester fiber, impact strength measured by impact test

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Improving the Direction of Arrival Estimation Using the Parasitic Subspace Generated by Active-Parasitic Antenna (APA) Arrays
...Show More Authors

The improvement in Direction of Arrival (DOA) estimation when the received signals impinge on Active-Parasitic Antenna (APA) arrays will be studied in this work. An APA array consists of several active antennas; others are parasitic antennas. The responses to the received signals are measured at the loaded terminals of the active element. The terminals of the parasitic element are shorted. The effect of the received signals on the parasites, i.e., the induced short-circuit current, is mutually coupled to the active elements. Eigen decomposition of the covariance matrix of the measurements of the APA array generates a third subspace in addition to the traditional signal and noise subspaces generated by the all-active ante

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
The measurements of neutron Fermi Age for selected Nuclear Reactor shielding materials using the Indium foil technique
...Show More Authors

The Neutron Fermi Age, t, and the neutron slowing down density,   q (r, t) , have been measured for some materials such as Graphite and Iron by using gamma spectrometry system UCS-30 with NaI (Tl) detector. This technique was applied for Graphite and Iron materials by using Indium foils covered by Cadmium and the measurements done at the Indium resonance of 1.46 eV. These materials are exposed to a plane 241Am/Be neutron source with recent activity 38 mCi. The measurements of the Fermi Age were found to be t = 297 ± 21 cm2 for Graphite, t = 400 ± 28 cm2 for Iron. Neutron slowing down density was also calculated depending on the recent experimental t value and distance.

View Publication Preview PDF
Crossref