The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution to achieving an efficient system for the General Commission of Taxes (GCT), fulfil the requirements of the tax reform and identify shortcomings in these indicators, and determine the role of internal control in the GCT to achieve the aspirations of the FBSA to raise the efficiency of tax work performance. The aim of the research stems from the knowledge of the role of the FBSA in evaluating the performance to raise the efficiency of the internal control system and the tax administration in general, as well as find out how to use modern and possible methods and techniques in the control process over tax procedures, and research importance shows the role of the FBSA in evaluating the tax administration performance. The internal control is considered of the fundamental foundations of management's performance and this is an important and indispensable stage of the tax collection mechanism as a whole, being the cornerstones of the tax system and these could be the cause of achieving the desired economy, and that the use of an efficient system for control with a scientific manner that increases the effectiveness of management's performance.
Text categorization refers to the process of grouping text or documents into classes or categories according to their content. Text categorization process consists of three phases which are: preprocessing, feature extraction and classification. In comparison to the English language, just few studies have been done to categorize and classify the Arabic language. For a variety of applications, such as text classification and clustering, Arabic text representation is a difficult task because Arabic language is noted for its richness, diversity, and complicated morphology. This paper presents a comprehensive analysis and a comparison for researchers in the last five years based on the dataset, year, algorithms and the accuracy th
... Show MoreDie Forschung geht um das wichtigste Thema für die literarischen Studien, die um die literarische Übersetzung und die Deutlichkeit dem Leser gekreist sind. Die literarische Übersetzung ist ein schwieriger Prozess, der auf vielseitigen Faktoren beruht ist, damit es erfolgreich gelungen ist. Dies ist auch ein gemeinsamer Prozess durch das Kunstwerk zwischen dem Autor und Übersetzer, so dass der erste Schritt in der vorliegenden Forschung wie folgendes lautet: muss es der Autor genau bestimmt wird, wie er die methodischen Grundprinzipien des Wekes im Dienst der zentralen Idee formuliert, und wie er die literarische Gestalt durch die voll erfassende Vorstellung des Wekes dichtet. Denn die literarische Arbeit besteht aus zwei Teilen
... Show MoreHematological malignancies are important diseases that need more powerful therapeutics. Even with current targeting therapies, such as rituximab and other chemotherapeutic agents, there is a need to develop new treatment strategies. Combination therapy seems the best option to target the tumor cells by different mechanisms. Virotherapy is a very promising treatment modality, as it is selective, safe, and causes cancer destruction. The Iraqi strain of Newcastle disease virus (NDV) has proved to be effective both in vitro and in vivo. In the current work, we tested its ability on anti-hematological tumors and enhanced current treatments with combination therapy, and studied this combination using Chou–Talalay analysis. p53 concentration was
... Show MoreThis paper is concerned with the design and implementation of an image compression method based on biorthogonal tap-9/7 discrete wavelet transform (DWT) and quadtree coding method. As a first step the color correlation is handled using YUV color representation instead of RGB. Then, the chromatic sub-bands are downsampled, and the data of each color band is transformed using wavelet transform. The produced wavelet sub-bands are quantized using hierarchal scalar quantization method. The detail quantized coefficient is coded using quadtree coding followed by Lempel-Ziv-Welch (LZW) encoding. While the approximation coefficients are coded using delta coding followed by LZW encoding. The test results indicated that the compression results are com
... Show MoreThe aim of the present study is to identify the level of prosoical behavior of Baghdad University's students and to recognize the differences between male and female students. Moreover, it also aims to identify the level of openness to experience for these students. A random sample of (123) students has been selected; 77 males and 46 females. Two scales have been used in the study. The Prosocialness scale for adults by Caprara. Et al (2005) has been translated into the Arabic language and relies on four types of actions (Helping, Sharing, Taking care, and feeling Empathetic with others) and the other scale is the Openness to Experience Scale, which is one of the Big Five Inventory by John and Srivastava (1999). The main results showed a
... Show MoreAverage interstellar extinction curves for Galaxy and Large Magellanic Cloud (LMC) over the range of wavelengths (1100 A0 – 3200 A0) were obtained from observations via IUE satellite. The two extinctions of our galaxy and LMC are normalized to Av=0 and E (B-V)=1, to meat standard criteria. It is found that the differences between the two extinction curves appeared obviously at the middle and far ultraviolet regions due to the presence of different populations of small grains, which have very little contribution at longer wavelengths. Using new IUE-Reduction techniques lead to more accurate result.
The Internet image retrieval is an interesting task that needs efforts from image processing and relationship structure analysis. In this paper, has been proposed compressed method when you need to send more than a photo via the internet based on image retrieval. First, face detection is implemented based on local binary patterns. The background is notice based on matching global self-similarities and compared it with the rest of the image backgrounds. The propose algorithm are link the gap between the present image indexing technology, developed in the pixel domain, and the fact that an increasing number of images stored on the computer are previously compressed by JPEG at the source. The similar images are found and send a few images inst
... Show MoreGas hydrate formation is considered one of the major problems facing the oil and gas industry as it poses a significant threat to the production, transportation and processing of natural gas. These solid structures can nucleate and agglomerate gradually so that a large cluster of hydrate is formed, which can clog flow lines, chokes, valves, and other production facilities. Thus, an accurate predictive model is necessary for designing natural gas production systems at safe operating conditions and mitigating the issues induced by the formation of hydrates. In this context, a thermodynamic model for gas hydrate equilibrium conditions and cage occupancies of N2 + CH4 and N2 + CO4 gas mix
The aim of this study is to shed light on the importance of biofuels as an alternative to conventional energy, in addition to the importance of preserving agricultural crops, which are the main source of this fuel, to maintain food security, especially in developing countries. The increase in global oil prices, in addition to the fear of global warming, are among the main factors that draw the world’s attention to searching for alternative sources of traditional energy, which are sustainable on the one hand, and on the other hand reduce carbon emissions. Therefore, the volume of global investment in renewable energy in general, and in liquid biofuels and biomass in particular, has increased. Global fears emerged that the excessive convers
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