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
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
The effect of context on some Quranic methods
...Show More Authors

Each book has a specific style in which its author walks on it from its beginning to its end, and the Holy Qur’an is a book that compiled many methods that were indicative of its miracle, and that it is one unit even though it has been astrologer for twenty-three years.
There is no doubt that knowledge of the Qur’anic methods is one of the pillars of the approach that deals with any of the Qur’an, and the multiplicity of Qur’anic methods is a fact that has many causes. It has been expressed by the Qur’anic discharge and the conjugation of verses to bring them to different methods, and on multiple forms such as nominal, actual, singular Qur’an, presentation, delay, deletion, mention, abbreviation and redundancy. The Qur'ani

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
The small provisions of his upbringing and manners
...Show More Authors

Praise be to Allah, Lord of the Worlds, and peace and blessings be upon our master Muhammad and his good and pure family. At the end of this research, we summarize some of the most important findings of our research, namely:
Raising a child properly from childhood leads to integrity in the life of the individual society, and if the young raised bad education, this education will affect itself and society negatively, so on parents and government institutions in any country to take care of children, and Islamic countries Specifically to give the child great attention; he is raised on the Koran and watered from its fountains, and armed with a weapon of morality from a young age, and to understand the biography of Mustafa (peace be upon h

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 01 2001
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
APHID PREDATORS OF THE GENUS COCCINELLAL. (COLEOPTERA: COCCINELLIDAE)
...Show More Authors

This study deals with Aphid predators of the genus Coccinella L. recognized in different
regions of the world. They have been arranged systematically according to Korschefsky’s
catalogue (1931). The list includes sites of study and the reference (works) that consider
Coccinellids as predator. The study has revealed that there are thirteen Aphid predator species
belonging to the genus Coccinella L. in different places of the world, although there might be
other species that were not recorded by this work.

View Publication Preview PDF
Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Performance Enhancement of the South Baghdad Thermal Station
...Show More Authors

Aim of the research is the study of improving the performance of the thermal station south Baghdad and the main reasons for reduced its efficiency. South Baghdad power planet comprises (6) steam turbine units and (18) gas turbine units .The gas turbine units are composed of two groups: the first group is made up of gas units (1,2), each of capacity (123) MW. The design efficiency of gas turbine units is 32%. The actual efficiency data of steam units is 18.3% instead of 45% which is the design efficiency. The main reason for efficiency reduction of gas units is the rejected thermal energy with the exhaust gases to atmosphere, that are (450-510) ℃.The bad type of fuel used (heavy) fuel. Another reason for the low efficiency and has a neg

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 01 2022
Journal Name
Journal Of Coloproctology
The Value of Terminal Ileum Intubation During Colonoscopy
...Show More Authors
Abstract<p>It is uncertain whether terminal ileum intubation should be performed routinely during colonoscopy, as there is uncertainty regarding its diagnostic value. The aim of the present study is to assess the diagnostic yield of terminal ileum intubation during colonoscopy according to indications for colonoscopy. This is a cross-sectional study in which the results of 294 total colonoscopy procedures were reviewed; ileal intubation was performed in 269 (91.49%) patients. The indications for colonoscopy, the results of ileoscopy, and the histopathological results of ileal biopsies were evaluated.</p><p>A total of 54 (20%) out of 269 patients who had successful intubation into the terminal ileum sh</p> ... Show More
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Tue Nov 03 2009
Journal Name
Journal Of Global Pharma Technology
Palynological Study of the Genus Arabis l.(Brassicaceae)
...Show More Authors

Pollen morphology of 4 species (A. aucheri , A. auriculata, A. caucasica, A. nova) belonging to the genus Arabis L. in Iraq was examined by light microscope and scanning electron microscope to determine the significance of pollen features as a taxonomic characters. The results showed pollen grains of the species were monades, homopolar, tricolpate, and with medium size, but the species varied in shapes (polar and equatorial view), colpus length and width, exine thickness and exine ornamentation. Pollen colors were brown convert to brownish yellow.

Publication Date
Wed Mar 13 2024
Journal Name
Mustansiriyah Journal Of Pure And Applied Sciences
Antioxidants in the volatile oils of medicinal plants
...Show More Authors

Publication Date
Thu Aug 03 2023
Journal Name
Journal Of The College Of Basic Education
THE SYNTACTIC BEHAVIOR OF –LYADVERBS AND –LY ADJECTIVES
...Show More Authors

This paper is an attempt to demonstrate the syntactic behavior of -ly adverbs and -ly adjectives. It mainly deals with -ly as an inflectional suffix that forms adverbs and adjectives It is hypothesized that there are differences between adjective-forming –ly and adverb-forming –ly.The researcher first made general and specific observations about the morphological processes of -ly adverbs and -ly adjectives. Since the study focuses on a linguistic phenomenon, its data is a set of -ly adverbs and -ly adjectives used as examples to support the hypothesis. The importance of studying the syntactic behavior of -ly stems from the fact that thousands of English adjectives and adverbs are created by adding the suffix "-ly" to their roots

... Show More
View Publication
Crossref
Publication Date
Tue Aug 01 2023
Journal Name
Journal Of Engineering
Review about the Applications of Nanoparticles in Batteries
...Show More Authors

Nanoparticles are defined as an organic or non-organic structure of matter in at least one of its dimensions less than 100 nm. Nanoparticles proved their effectiveness in different fields because of their unique physicochemical properties. Using nanoparticles in the power field contributes to cleaning and decreasing environmental pollution, which means it is an environmentally friendly material. It could be used in many different parts of batteries, including an anode, cathode, and electrolyte. This study reviews different types of nanoparticles used in Lithium-ion batteries by collecting the advanced techniques for applying nanotechnology in batteries. In addition, this review presents an idea about the advantages and d

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Doctrinal responses On the fabrications of succor Tamimism
...Show More Authors

Doctrinal responses
On the fabrications of succor
Tamimi

View Publication Preview PDF