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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
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Study the Impact Behavior of the Prosthetic Lower Limb Lamination Materials Due to Low Velocity Impactor
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This work involves three parts ,  first part  is manufacturing different types of laminated below knee prosthetic socket materials with different classical laminated materials used in Baghdad center for prosthetic and orthotic (4perlon layers+2carbon fiber layer+4 perlon layers) , two suggested laminated materials(3perlon layers+2carbon fiber layer+3 perlon layers) and (3perlon layers+1carbon fiber layer+3 perlon layers) ) in order to choose perfect laminated socket . The second part tests (Impact test) the laminated materials specimens used in socket manufacturing in order to get the impact properties for each socket materials groups using an experimental rig designed especially for this purpose. The interface pressure between

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Publication Date
Sun Mar 01 2020
Journal Name
Astrophysics And Space Science
The compound stream event of March 20-25, 2011 as measured by the STEREO B spacecraft
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Abstract<p>The interaction of interplanetary coronal mass ejections (ICME) with each other and with co-rotating interaction regions (CIR) changes their configuration, dynamics, magnetic field and plasma characteristics and can make space weather forecasting difficult. During the period of March 20–25, 2011, the Solar Terrestrial Relation Observatory (<italic>STEREO</italic> B) encountered a compound stream containing several interacting structures. Our analysis suggests that the stream consists of two ICMEs followed by an embedded ICME/CIR. The sudden appearance of the third ICME within the fast wind side of the CIR causes the proton temperature(<inline-formula><alternatives><tex-math></tex-math></alternatives></inline-formula></p> ... Show More
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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
An Approximate Solution of the Space Fractional-Order Heat Equation by the Non-Polynomial Spline Functions
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     The linear non-polynomial spline is used here to solve the fractional partial differential equation (FPDE). The fractional derivatives are described in the Caputo sense. The tensor products are given for extending the one-dimensional linear non-polynomial spline to a two-dimensional spline  to solve the heat equation. In this paper, the convergence theorem of the method used to the exact solution is proved and the numerical examples show the validity of the method. All computations are implemented by Mathcad15.

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
The Approximation of Weighted Hölder Functions by Fourier-Jacobi Polynomials to the Singular Sturm-Liouville Operator
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      In this work, a weighted H lder function that approximates a Jacobi polynomial which solves the second order singular Sturm-Liouville equation is discussed. This is generally equivalent to the Jacobean translations and the moduli of smoothness. This paper aims to focus on improving methods of approximation and finding the upper and lower estimates for the degree of approximation in weighted H lder spaces by modifying the modulus of continuity and smoothness. Moreover, some properties for the moduli of smoothness with direct and inverse results are considered.

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Publication Date
Wed Jul 17 2019
Journal Name
Aip Conference Proceedings
The correction of the line profiles for x-ray diffraction peaks by using three analysis methods
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In this study used three methods such as Williamson-hall, size-strain Plot, and Halder-Wagner to analysis x-ray diffraction lines to determine the crystallite size and the lattice strain of the nickel oxide nanoparticles and then compare the results of these methods with two other methods. The results were calculated for each of these methods to the crystallite size are (0.42554) nm, (1.04462) nm, and (3.60880) nm, and lattice strain are (0.56603), (1.11978), and (0.64606) respectively were compared with the result of Scherrer method (0.29598) nm,(0.34245),and the Modified Scherrer (0.97497). The difference in calculated results Observed for each of these methods in this study.

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
The Efficacy of Poppy, Papaver nudicaule extract as an Anesthetic for the Common Carp, Cyprinus carpio
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Aqueous extract of poppy plant) Papaver nudicaule) with five concentrations (50, 100, 150, 200 and 250) mg/l were used to anesthetize fingerlings of the common carp Cyprinus carpio (Mean total length 8.91 ± 0.31 cm and mean total weight 7.72 ± 1.19 gm) instead of the traditional use of MS-222. Results showed that extracted solution of poppy have partial and overall anesthesia effect on these fishes with inverse relationship between the concentrations used and the time needed to reach partial and overall anesthesia, and also direct relationship between concentrations used and time needed for fish recovery. Best results were obtained by using a concentration of 250 mg/l, where time for partial anesthesia was 8 ± 1.52 m

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Performance Evaluation of the Investment Projects during the Implementation Phase (Najaf province as a case study)
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The construction project is a very complicated work by its nature and requires specialized knowledge to lead it to success. The construction project is complicated socially, technically and economically in its planning, management and implementation aspects due to the fact that it has many variables and multiple stakeholders in addition to being affected by the surrounding environment. Successful projects depend on three fundamental points which are cost-time, performance and specifications. The project stakeholder's objective to achieve best specifications and the cost-time frame stipulated in the contract.

The question is, was the optimum implementation accomplished? The provision for the success of the project

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
The newspaper is a field for the use of phraseologism: Газета как сфера использованиея фразеологических единиц
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Idiomatic expressions in Russian journalism make one important borrowed means for making a dialogue with the receiver's intellect in so far as it has the distinct feature of  having clarity and exactness of meaning. The meaning is seen as a shortcut for covering a series of concepts and details so as to arrive at the intended meaning. This is done by stimulating the reader by the use of certain clear idioms. The use of such idioms in a journalistic text is not for a linguistic purpose only, but it is a cultural and social phenomenon reflecting the type of current changes in the society and it aims at discoursing with the reader's mind. This paper is a practi

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Publication Date
Mon Mar 29 2021
Journal Name
Journal Of Engineering
Experimental Investigation of Thermal Performance of Aluminum Foil Coated with Polyester in a Direct Evaporative Cooling System
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An experimental study was carried out for an evaporative cooling system in order to investigate the effect of using an aluminum pad coated with fabric polyester. In the present work, it was considered to use a new different type of cooling medium and test its performance during the change in the wet-bulb temperature and dry-bulb temperature of the supply air outside of the pad, the relative humidity of the supply air, the amount of air supplied (300-600) CFM and also the change of the amount of circulated water (1.75, 2.5, 4.5) liter per minute. A decrease in the WBT of the air was obtained, whereas the WBT of the air entering the pad was 26.5 . In contrast, the WBT of the outside air had reached 23  even though eva

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Publication Date
Thu Dec 23 2021
Journal Name
Iraqi Journal Of Science
Using and Evaluating the Efficiency of GRIMs Model in Making Some Simulations of Weather Variables in Three Countries in Middle East: A Snowfall Case Study
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    Predicting weather by numerical models have been used extensively in research works for Middle East, mostly for dust storms, rain showers, and flash floods with a less deal of interest on snow precipitation. In this study, the Global/Regional Integrated Model System (GRIMs) that was developed in South Korea was used to predict a rare snowfall event occurred in three countries in Middle East (Syria, Jordan and Iraq) located between (25-65 oE; 12-42 oN) in year 2008. The main aim of this study was to test GRIMs efficiency, which would be used for the first time in Middle East, to make predictions of weather parameters such as pressure, temperature, and relative humidity especially in the selected ar

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