Preferred Language
Articles
/
jpgiafs-188
The contribution of information systems to increase tax revenues: An applied research at the General Commission of Taxes
...Show More Authors

The research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of practical case studies drawn from the records of the mentioned commission. The research found a number of results the most important is the existence of a clear effect of tax information systems in increacing tax revenues effect Also, the tax information systems used by the tax authority were not efficient and effective to enabling its staff to determine the incomes of tax payers accurately and objectively and facilitating the process of settling tax accounts.

 

Crossref
View Publication
Publication Date
Tue Aug 13 2024
Journal Name
الترجمة و اللسانيات - جمعية المترجمين العراقيين
تأثير تفاسير الترجمة الارامية لأسفار المكتوبات (بحث مقارن بين العبرية والارامية)
...Show More Authors

Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
News of Zubarah Family- Unionists in Nishapur and their Scientific Contributions in the two Centuries (4-6 AH/10-12 AD)
...Show More Authors

This research is concerned with qualitatively studying the history of an ancient family, one of the most prominent noble, Alawite families, that assumed the position of the Student Union for the Alawite Supervision in the city of Nishapur in Khorasan during the centries (4-6 H./ 10-12 A.H.). Thus, the research aims to investgate the historical news, and the outstanding Zubarah figures who experience the supereme the religious, historical and scientific position in Khorasan generally and Nishapur particularily. It further aims at arriving at the true meaning of the name Zubarah, and to whom it was called, and the extent of this family’s affiliation to the noble Alawi House, and how they moved to live and settle in the cities of the East

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The counseling needs for classroom teachers specialization in Jerash University from their point of view and its relationship with certain variables
...Show More Authors

This study aimed at identifying the counseling needs for classroom teachers specialization in
Jerash university. The sample of the study consisted (112) students. To achieve this goal a
scale with (39) items was built by the researcher, this scale has four domains they are as
follows; family, social, psychological and academic domain. The results of this study showed
that counseling needs obtain the heighest average. As well as, the results of the study revealed
that there were statistical differences in favor of gender and teaching year variable. Finally the
study stated a list of recommendations.

View Publication Preview PDF
Publication Date
Mon Dec 20 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE PHYSICAL AND CHEMICAL PROPERTIES AND DETERMINATION THE CYTOTOXICITY OF KOJIC ACID PRODUCED FROM THE LOCAL ISOLATE ASPERGILLUS FLAVUS WJF81 AND THEIR EFFECTS ON CONSUMER HEALTH.: STUDY THE PHYSICAL AND CHEMICAL PROPERTIES AND DETERMINATION THE CYTOTOXICITY OF KOJIC ACID PRODUCED FROM THE LOCAL ISOLATE ASPERGILLUS FLAVUS WJF81 AND THEIR EFFECTS ON CONSUMER HEALTH.
...Show More Authors

Steps were taken to obtain the Kojic acid crystals from local fungal isolation A. flavus WJF81 by separating the fermentation products from the fungus mycelium from the production plant at the centrifuge at a speed of 5000 cycles for 10 minutes. The extraction was followed by ethyl acetate then supernatant concentrate by using rotary evaporator, and dried with heat oven 37ºC. Long, yellowish, pristine acid crystals were obtained that examined the optical microscope with a magnification force of 10x and 40x. The melting point of kojic acid was determined between 152.9-153.5 °C Results of the diagnosis of Kojic acid by applying High pressure liquid chromatography HPLC technique showed that the acid was at one peak, which was close to the

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
First record of peregrine shrimp Metapenaeus stebbingi Nobili, 1904 (Crustacea, Decapoda: Penaeidae) in the Iraqi waters, North-West Arabian Gulf
...Show More Authors

One male specimen of the species Metapenaeus stebbingi Nobili, 1904 was first recorded in November 2021 from the Iraqi territorial waters, Northwest of the Arabian Gulf. Therefore, the investigated shrimp species nominally corresponds to the original description of M. stebbing through the main diagnostic features. It must be adopted in the spread and expansion of species, a new record of the area, and a distinctive addition to the species of commercial shrimp within the Iraqi marine waters.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Dec 20 2016
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities (Proposal pattern): Proposal pattern
...Show More Authors

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
PERSPECTIVE METHODS AND DIRECTIONS IN STUDYING THE LANGUAGE OF RUSSIAN FOLKLORE: ПЕРСПЕКТИВНЫЕ МЕТОДИКИ И НАПРАВЛЕНИЯ В ИЗУЧЕНИИ ЯЗЫКА РУССКОГО ФОЛЬКЛОРА
...Show More Authors

The paper deals with the language of Russian folklore. Folklore is a unique sphere of existence of the language, the most vivid expression of the national mentality. The folklore word embodied the perception and evaluation of the surrounding world. “What did the word in general mean for the life of the people? The word was equated ... with life itself. The word generated and explained life, it was ... the keeper of memory and the guarantee of the infinity of the future. The folklore text is studied by literary critics, ethnographers, historians, culturologists, and art historians. In the twentieth century, a new science emerged - linguo-folkloristics, the goals and objectives of which were formulated by A.T. Khrolenko only in the seven

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 09 2019
Journal Name
Global Journal Of Public Health Medicine
IMPROVING THE ANTIBACTERIAL ACTIVITY BY THE COMBINATION OF ZIRCONIUM OXIDE NANOPARTICLES (ZrO2) AND CEFTAZIDIME AGAINST KLEBSIELLA PNEUMONIAE
...Show More Authors

Klebsilla pneumoniae is one of must opportunistic pathogens that causes nosocomial infection, UTI, respiratory tract infections and blood infections. ZrO2 nanoparticles have antimicrobial activity against some pathogenic bacteria and fungi. Ceftazidime is one of third generation cephalosporins groups of antibiotecs, characterized by its broad spectrum on bacteria in general and particularly on Enterobacteriaceae family like Klebsiella spp. Method: Diverse clinical samples of Klebsilla pneumoniae were isolated from several hospitals in Baghdad – Iraq and ZrO2 nanoparticles was investigated against it. Ceftazidime was also investigated against K. pneumoniae. Both of ZrO2 nanoparticles and ceftazidime were mixed together and investigated aga

... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Tue Oct 01 2013
Journal Name
Proceedings Of The International Astronomical Union
The infrared <i>K</i>-band identification of the DSO/G2 source from VLT and Keck data
...Show More Authors
Abstract<p>A fast moving infrared excess source (G2) which is widely interpreted as a core-less gas and dust cloud approaches Sagittarius A* (Sgr A*) on a presumably elliptical orbit. VLT <italic>K<sub>s</sub></italic>-band and Keck <italic>K</italic>′-band data result in clear continuum identifications and proper motions of this ∼19<sup><italic>m</italic></sup> Dusty S-cluster Object (DSO). In 2002-2007 it is confused with the star S63, but free of confusion again since 2007. Its near-infrared (NIR) colors and a comparison to other sources in the field speak in favor of the DSO being an IR excess star with photospheric continuum emission at 2 microns than a</p> ... Show More
View Publication
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Kurdish experiment in the process of translation (1898-1991): ئةزمووني كوردي لة ثرؤسةي وةرطيَرِاندا (189 – 1991
...Show More Authors

Translation as a human endeavor has occupied the attention of nations since it bridges the gab between cultures and helps in bringing out national integration. The translation of Kurdish literature started with personal efforts in which newspapers and magazines had played a vital role in supporting translation and paved the way for promoting the publication of Kurdish products.

      The bulk of the materials translated from Arabic exceeds that translated from other languages owing to the influence of religious and authoritarian factors.

The survey of the Kurdish journals was limited to the period 1898-1991 since it marked a radical and historic change represented by the birth of Kurdish journalis

... Show More
View Publication Preview PDF
Crossref