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The Federal Board of Supreme Audit and Role in the Assessment of Tax Performance: An Applied Research in The General Commission of Taxes
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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.

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Review on Heat Transfer Process Inside Open and Closed Porous Cavity
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Many researchers used different methods in their investigations to enhance the heat transfer coefficient, one of these methods is using porous medium. Heat transfer process inside closed and open cavities filled with a fluid-saturated porous media has a considerable importance in different engineering applications, such as compact heat exchangers, nuclear reactors and solar collectors. So, the present paper comprises a review on natural, forced, and combined convection heat transfer inside a porous cavity with and without driven lid. Most of the researchers on this specific subject studied the effect of many parameters on the heat transfer and fluid field inside a porous cavity, like the angle of inclination, the presenc

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Family Neglect and Its Relationship with Internet Addiction among University Students
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Abstract

The research aims to measure family negligence and its relationship with internet addiction among university students. The researcher has developed a scale of (20) items to measure the negligence of family, which was applied to (308) male and female university students in the first and fourth stages. The research concluded that University students suffer from family negligence. The research sample has an addiction to the Internet. There is a relationship between family neglect and addiction to the Internet among university students. The researcher came out with a number of suggestions and recommendations.

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Publication Date
Mon Feb 20 2017
Journal Name
Proceedings Of The 5th International Conference On Communications And Broadband Networking
Bit precision and Cyclic prefix effect on OFDM Power Consumption Estimation
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Publication Date
Mon Jan 01 2018
Journal Name
Matec Web Of Conferences
Carbon-13 Characterization and Modelling for Temperature Measurement-Based Proton Frequency
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The physical substance at high energy level with specific circumstances; tend to behave harsh and complicated, meanwhile, sustaining equilibrium or non-equilibrium thermodynamic of the system. Measurement of the temperature by ordinary techniques in these cases is not applicable at all. Likewise, there is a need to apply mathematical models in numerous critical applications to measure the temperature accurately at an atomic level of the matter. Those mathematical models follow statistical rules with different distribution approaches of quantities energy of the system. However, these approaches have functional effects at microscopic and macroscopic levels of that system. Therefore, this research study represents an innovative of a wi

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Publication Date
Tue Jul 01 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Dental caries and salivary physiochemical characteristics among osteoporotic old adult women
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Background: Osteoporosis is a systemic skeletal disorder affects general health in addition to effect on salivary physical and chemical composition which lead to an adverse effect on oral health status. This study was conducted to evaluate the concentration of glycoprotein (osteonectin) in saliva and its effect on dental caries in relation to salivary flow rate and viscosity among osteoporotic women and compared to control group. Materials and Methods: The total sample composed of 60 females aged 60-65 years attending Al-Yarmook Teaching Hospital, 30 females diagnosed with osteoporosis by measuring bone density at the spine and femur with a dual-energy X-ray absorptiometry at T-score of >2.5, and 30 women without osteoporosis with T-score o

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Publication Date
Thu Jan 01 2015
Journal Name
The International Journal Of Biotechnology,
LACTIC ACID AS SPACER BETWEEN POLY ACRYLIC ACID AND 4- AMINOANTIPYRINE
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Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
On strongly E-convex sets and strongly E-convex cone sets
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              -convex sets and -convex functions, which are considered as an important class of generalized convex sets and convex functions, have been introduced and studied by Youness [5] and other researchers. This class has recently extended, by Youness, to strongly -convex sets and strongly -convex functions. In these generalized classes, the definitions of the classical convex sets and convex functions are relaxed and introduced with respect to a mapping . In this paper, new properties of strongly -convex sets are presented. We define strongly -convex hull, strongly -convex cone, and strongly -convex cone hull and we proof some of their properties.  Some examples to illustrate the aforementioned concepts and to cl

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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Design, Synthesis, Characterization and Preliminary Anticancer Study for Methotrexate Silibinin Conjugates
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The spectrum of clinical efficacy of Methotrexate (MTX) is broad in that MTX is used in the treatment of certain cancers, severe psoriasis and rheumatoid arthritis.Various mechanisms by which cancer cells grown in tissue culture become resistant to anticancer drugs. The use of multiple  drugs with different mechanisms of entry into cells and different cellular targets allows for effective chemotherapy and high cure rates. In an efforts to develop effective strategies that increase the therapeutic potential of anticancer drugs with less systemic toxicity ,are being directed  towards the investigation of dietary supplements and other phytotherapeutic agents for their synergistic efficacy in combination with anticancer drugs. A promi

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Study mass parabola and most stable isobar from some isobaric nuclides
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his study aims to determine most stable isobar from some isobaric elements with mass number (A= 50-65 & 180-195). This aim achieved by, firstly: plot mass parabolas for these isobaric family, second: calculated the atomic number for most stable isobar (ZA) value. To plot the mass parabola, the binding energy (B.E) calculated from semi empirical formula for these isobars. The mass number (A) plotted as a function to the (ZA) for each range; we get a linear relationship between them. An empirical formula for the most stable isobar has been developed from this linear dependence. From the results, we can see that mass parabolas for isobaric elements with odd mass number (A) are different from the mass parabolas of even mass number (A) isobars,

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Publication Date
Fri May 16 2014
Journal Name
International Journal Of Computer Applications
Lossless Image Compression based on Predictive Coding and Bit Plane Slicing
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