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The contribution of information systems to increase tax revenues: An applied research at the General Commission of Taxes
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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.

 

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Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
External Auditor of responsibility for financial failure And the discontinuity of Company
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Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory.  Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon.  The future of a Company real its financial statues and position and the extent of it ability to face events in future.  Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.

Therefore financial statements of the company consider to be on

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Effect of Adding (Binder-Plastisizer-Lubricat) on the Physical Properties of Kaolin
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The study concern with the preparation of three type of mixtures; which are prepared from different percentage of polyvenil Butyral, Di-n-butyl phathalate and paraffin wax pastillated. The solvent used is Xylolzul analyses. After washing, Drying and milling the kaolin Dukhla, as a matrix in this study, and by using sieving Tech. The range of particle size used is less than and less than as a mesh batch. The added percentage from prepared mixture were 5% and 10% to 95% and 90% of the matrix respectively. Then disk samples were prepared by using a compaction pressure with heating. After cooling and drying the samples were undergo heat treatment in the range of (1250 – 1350) oC. The measurement of shrinkage and Dielectric properties sho

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
RELIABILITY ANALYSIS OF THE SEISMIC STABILITY OF EMBANKMENTS REINFORCED WITH STONE COLUMNS
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Geotechnical engineers have always been concerned with the stabilization of slopes. For this purpose,
various methods such as retaining walls, piles, and geosynthetics may be used to increase the safety factor of slopes prone to failure. The application of stone columns may also be another potential alternative for slope stabilization. Such columns have normally been used for cohesive soil improvement. Most slope analysis and design is based on deterministic approach i.e a set of single valued design parameter are adopted and a set of single valued factor of safety (FOS) is determined. Usually the FOS is selected in view of the understanding and knowledge of the material parameters, the problem geometry, the method of analysis and the

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Publication Date
Mon Jan 01 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
Synthesis of Sn1-xMnxO2Nanoparticles and study of the structural and optical properties
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Publication Date
Fri Jun 09 2023
Journal Name
Journal Of Research In Medical And Dental Science
Evaluation of the Anti-inflammatory of Leucaena leucocephala extracts in Experimental Rats.
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A lot of previous studies are concerned with the evaluation of the anti-inflammatory activity of medicinal plants because it considered cheap and are believed to possess minimal side effects. Leucaena leucocephala didn’t evaluate globally for its anti-inflammatory effect yet though some of it’s already separated and identified secondary metabolites were studied and proved to exert many pharmacological activities besides their effect on lowering the pro-inflammatory cytokines like TNF-α and IL-6. So, there was an interest to evaluate the biological effect of Leucaena leucocephala as a novel anti-inflammatory agent was the first motivation to start an in vivo study using a rat population. The N-butanol and ethyl acetate extracts were cho

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Publication Date
Thu Apr 13 2017
Journal Name
Journal Of Multidisciplinary Engineering Science Studies (jmess)
The Effect Of Thickness On Some Physical Properties Of CdSe Thin Films
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Gender differences in achievements among students of the Iraqi college of medicine
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This study was conducted to test the hypothesis that the duration of time spent by the student inside the examination rooms answering the all kinds of written ex-amination questions has some kind of a positive effect on the final score he will get from that exam. And if there arc gender differences in this respect. Students and methods: Data on the final examinations of the autumn quarter was gathered on 892 examina-tions conducted at the end of this quarter , this included male participants of 566 and females of 326. Examinations were on twenty different subjects , including all of the first five years of the undergraduate students of Iraqi College of Medicine for the academic year 2002 — 2003 . The scheduled time of the examinations was

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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Study of the structural and optical properties of CuAlxIn1-xTe2 thin film
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Publication Date
Mon Jan 01 2018
Journal Name
Matec Web Of Conferences
The effect of using synthetic fibers on some properties of modified juss
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This paper examines the mechanical properties of a composite material made of modified Iraqi gypsum (juss) reinforced with polypropylene fibers. The modified juss was prepared by adding two percentages of cement (5, 10) %. Two percentages of polypropylene fibers were used, to reinforce the modified juss (1, 2) %. The water/dry compound ratio used was equal to 0.53%. The composite was evaluated based on compressive strength, flexural strengths, absorption percentage, density, acoustic impedance, ultra - pulse velocity, longitudinal shrinkage and setting time tests. The results indicated that the inclusion of cement on to juss increases the compressive strength, absorption percentage, density, acoustic impedance, ultra - pulse velocit

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Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Engineering Science And Technology
Quantitative and qualitative assessment of groundwater: The case of Khanaqin alluvial (Iraq
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Scopus (4)
Scopus