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.
The steel jetty selected for strengthening is in Baghdad city, over Tigris River, consists of 55 short spans, each of approximately 4 meters and one naviga-tional opening of 12 m. The bridge is 224 meters length and 8 meters in width. The strengthening system was designed to remove overstresses that occurred when the bridge was subjected to abnormal loads of 380 tons. A strengthening system which installed in spring 2008 was used where the main concept is to depend on added side supporting elements which impose reversal forces on the bridge to counteract most of the loads expected from the abnormal heavy loads. The bridge was load tested before and after the strengthening system was activated. The load test results indicate that the strengt
... Show MoreThe Present research aimed at identifying:
1- The level of environmental stress among preparatory students
2- The level of self-rebellion among preparatory students
3- The correlation between the two variables of research (environmental stress and self-rebellion) and the extent to which the independent variable contributes to the variable of the middle school students.
The current research has determined the students of the fifth stage of the preparatory stage and all the branches in the departments of education in Baghdad province the morning study for the academic
... Show MoreTraffic classification is referred to as the task of categorizing traffic flows into application-aware classes such as chats, streaming, VoIP, etc. Most systems of network traffic identification are based on features. These features may be static signatures, port numbers, statistical characteristics, and so on. Current methods of data flow classification are effective, they still lack new inventive approaches to meet the needs of vital points such as real-time traffic classification, low power consumption, ), Central Processing Unit (CPU) utilization, etc. Our novel Fast Deep Packet Header Inspection (FDPHI) traffic classification proposal employs 1 Dimension Convolution Neural Network (1D-CNN) to automatically learn more representational c
... Show MoreCladophora and Spirulina algae biomass have been used for the removal of Tetracycline (TC) antibiotic from aqueous solution. Different operation conditions were varied in batch process, such as initial antibiotic concentration, different biomass dosage and type, contact time, agitation speed, and initial pH. The result showed that the maximum removal efficiencies by using 1.25 g/100 ml Cladophora and 0.5 g/100 ml Spirulina algae biomass were 95% and 94% respectively. At the optimum experimental condition of temperature 25°C, initial TC concentration 50 mg/l, contact time 2.5hr, agitation speed 200 rpm and pH 6.5. The characterization of Cladophora and Spirulina biomass by Fourier transform infrared (FTIR) indicates that the presenc
... Show MoreCyber-attacks keep growing. Because of that, we need stronger ways to protect pictures. This paper talks about DGEN, a Dynamic Generative Encryption Network. It mixes Generative Adversarial Networks with a key system that can change with context. The method may potentially mean it can adjust itself when new threats appear, instead of a fixed lock like AES. It tries to block brute‑force, statistical tricks, or quantum attacks. The design adds randomness, uses learning, and makes keys that depend on each image. That should give very good security, some flexibility, and keep compute cost low. Tests still ran on several public image sets. Results show DGEN beats AES, chaos tricks, and other GAN ideas. Entropy reached 7.99 bits per pix
... Show MoreThis paper deals with the subjective reflections of consumer values on fashion design. The consumer self is determined by the consumer's idea of himself, according to the intellectual, spiritual and social values, and these values take their intellectual reflection in the form of material values that the consumer finds in fashion design. These values are based on considerations between what is intellectual represented by the values of the consumer, and what is material determined by the fashion design, which also proceed from values that are visible or implied in costume design, such as the function, beauty and symbol. The consumer self gets its material image represented in the
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