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.
There is limited data and evidence about the effects of COVID-19 on Maternal health, especially when new information is emerging daily, through pregnancy, child birth and post natal period, women are vulnerable to have the infection, this article, aimed to show the suitable measures that should be applied for women at reproductive age who are suspected /confirmed with COVID -19 infection,
During pregnancy it is advisable to continue the antenatal care schedule, although reducing face to face visit is recommended (unless the pregnant condition required that ),and prioritize ANC at health facilities for high-risk pregnancy and during second half of pregnancy with adequate infection prevention control measures.
Regardi
... Show MoreAlthough the Wiener filtering is the optimal tradeoff of inverse filtering and noise smoothing, in the case when the blurring filter is singular, the Wiener filtering actually amplify the noise. This suggests that a denoising step is needed to remove the amplified noise .Wavelet-based denoising scheme provides a natural technique for this purpose .
In this paper a new image restoration scheme is proposed, the scheme contains two separate steps : Fourier-domain inverse filtering and wavelet-domain image denoising. The first stage is Wiener filtering of the input image , the filtered image is inputted to adaptive threshold wavelet
... Show MoreWhich children infected with physical growth retardation at childhood it will be the largest problems effecting the child and his parents together. So , at the period of early childhood, there must be a state of satisfactions of need because if they didn’t satisfied it will be very hard to be satisfied or replaced at another period because it will be busy with satisfaction of another need of new period, and even it will be satisfactions it still weak and didn’t be am efficient as the matter of if it be satisfied at the exact time Looking at physical growth and its indicators as length and weight and making a comparison with world indicators at peer age phases helps in spe
... Show MoreDiamond-like carbon, amorphous hydrogenated films forms of carbon, were pretreated from cyclohexane (C6H12) liquid using plasma jet which operates with alternating voltage 7.5kv and frequency 28kHz. The plasma Separates molecules of cyclohexane and Transform it into carbon nanoparticles. The effect of argon flow rate (0.5, 1 and 1.5 L/min) on the optical and chemical bonding properties of the films were investigated. These films were characterized by UV-Visible spectrophotometer, X-ray diffractometer (XRD) Raman spectroscopy and scanning electron microscopy (SEM). The main absorption appears around 296, 299 and 309nm at the three flow rate of argon gas. The value of the optical energy gap is 3.37, 3.55 and 3.68 eV at a different flow rate o
... Show MorePresents here in the results of comparison between the theoretical equation stated by Huang and Menq and laboratory model tests used to study the bearing capacity of square footing on geogrid-reinforced loose sand by performing model tests. The effects of several parameters were studied in order to study the general behavior of improving the soil by using the geogrid. These parameters include depth of first layer of reinforcement, vertical spacing of reinforcement layers, number of reinforcement layers and types of reinforcement layers The results show that the theoretical equation can be used to estimate the bearing capacity of loose sand.
In the past two decades, maritime transport traffic has increased, especially in the case of container flow. The BAP (Berth Allocation Problem) (BAP) is a main problem to optimize the port terminals. The current manuscript explains the DBAP problems in a typical arrangement that varies from the conventional separate design station, where each berth can simultaneously accommodate several ships when their entire length is less or equal to length. Be a pier, serve. This problem was then solved by crossing the Red Colobuses Monkey Optimization (RCM) with the Genetic Algorithm (GA). In conclusion, the comparison and the computational experiments are approached to demonstrate the effectiveness of the proposed method contrasted with other
... Show MoreThis study aims to formulate an alternative solution for Formalin for preserving fish as study specimens for long periods. The main reason for finding a solution instead of formalin is to get rid of the negative effects of this solution on those who work with it, as well as to better preserve the bodies of fish. Hence, three new solutions were proposed to replace formalin. Thus, Formalin, in turn, may enter the composition of a small part of these solutions to give better results and for long periods of keeping specimens. All solutions prepared in this study participated in being acidic as in formalin. Two solutions succeeded in compensating for the use of formalin in preserving fish
Lacing reinforcement plays a critical role in the design and performance of reinforced concrete (RC) slabs by distributing the applied loads more evenly across the slab, ensuring that no specific area of the slab is overloaded. In this study, nine slabs, divided into three groups according to the investigated parameters, were meticulously designed and evaluated to study the interplay between the lacing reinforcement and other key parameters. Each slab was crafted for simple support and was subjected to both static and repeated two-point load tests. The lacing reinforcement had an angle of 45° with various tension and lacing steel. The repeated-tested specimens with lacing reinforcement experienced smaller ductility than those of s
... Show MoreMelanoidins can be diagnosed using the Fourier transform infrared (FTIR) technique. UV/Vis is an effective tool for both qualitative and quantitative analysis of chemical components in melanoidin polymers. The structural and vibrational features of melanoidin synthesized from D-glucose and D-fructose are identical, according to FTIR spectra, with the only difference being the intensity of bands. Using FTIR spectra, the skeleton of melanoidin is divided into seven major regions. The existence of the C=C, C=N, and C=O groups in all melanoidins formed from fructose and glucose with ammonia is confirmed by the areas ranging from 1600 to 1690 cm-1, and the band is largely evident as a broad shoulder. Both melan
... Show MoreAbstract The percent study aimed to determination the association between infant feeding practices and Insulin-Dependent Diabetes Mellitus (IDDM). The study was conducted at (he National Center of Diabetes in Baghdad City the Capital of Iraq throughout the period of January 2001 to January 2002. The sample was comprised of (200) mother of Insulin-Dependent Diabetes Mellitus (IDDM) of children under age of 12 years old. Data was collected through the use of a questionnaire that constructed by researcher and which were developed for the purpose of the present study. Reliability of the instruments was dete