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.
Copula modeling is widely used in modern statistics. The boundary bias problem is one of the problems faced when estimating by nonparametric methods, as kernel estimators are the most common in nonparametric estimation. In this paper, the copula density function was estimated using the probit transformation nonparametric method in order to get rid of the boundary bias problem that the kernel estimators suffer from. Using simulation for three nonparametric methods to estimate the copula density function and we proposed a new method that is better than the rest of the methods by five types of copulas with different sample sizes and different levels of correlation between the copula variables and the different parameters for the function. The
... Show MoreToday, problems of spatial data integration have been further complicated by the rapid development in communication technologies and the increasing amount of available data sources on the World Wide Web. Thus, web-based geospatial data sources can be managed by different communities and the data themselves can vary in respect to quality, coverage, and purpose. Integrating such multiple geospatial datasets remains a challenge for geospatial data consumers. This paper concentrates on the integration of geometric and classification schemes for official data, such as Ordnance Survey (OS) national mapping data, with volunteered geographic information (VGI) data, such as the data derived from the OpenStreetMap (OSM) project. Useful descriptions o
... Show MoreThere is no doubt that leadership is a social phenomenon , and human activity does not take place , but remained in the family cohesive have a common goal Alaho instil confidence in the same of her sons to be better , and the importance of this subject Arta researchers to identify the extent to which children in this phenomenon and to identify the causes and extent of its spread in the community , has been directing an open question (Appendix 1) to a group of kindergarten teachers , to learn about the characteristics of leadership that can be enjoyed by kindergarten children . The current research aims to:
1. Detect levels of leadership qualities among kindergarten children in the light of the characteristics of leadership skills
2
Mindfulness is considered a process to draw an image of the active event and to creat new social varieties which leaves the individuals open to modernity and to be sensitive towards the context. in contrast, when individuals act with less attention, they need to be more determined concerning the varieties and events of the past . and as a result , they become unaware of the characteristics that creat the individual condition .The problem of the current study is represented in asking about the nature of the possible relationship between mindfulness and self-regulated learning within specific demographic frame of an importantsocial category represented in university students where no previous researches nor theories have agreed on the natu
... Show MoreWith the rapid development of computers and network technologies, the security of information in the internet becomes compromise and many threats may affect the integrity of such information. Many researches are focused theirs works on providing solution to this threat. Machine learning and data mining are widely used in anomaly-detection schemes to decide whether or not a malicious activity is taking place on a network. In this paper a hierarchical classification for anomaly based intrusion detection system is proposed. Two levels of features selection and classification are used. In the first level, the global feature vector for detection the basic attacks (DoS, U2R, R2L and Probe) is selected. In the second level, four local feature vect
... Show MoreIn 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 MoreFibromuscular dysplasia (FMD) is a noninflammatory and nonatherosclerotic arteriopathy that is characterized by irregular cellular proliferation and deformed construction of the arterial wall that causes segmentation, constriction, or aneurysm in the intermediate-sized arteries. The incidence of FMD is 0.42–3.4%, and the unilateral occurrence is even rarer. Herein, we report a rare case of a localized extracranial carotid unilateral FMD associated with recurrent transient ischemic attacks (TIAs) treated by extracranial-intracranial bypass for indirect revascularization. The specific localization of the disease rendered our case unique.
The Iraqi political and social arena has been characterized, subjectively and objectively, by the weakness of leadership building. This has led to a leadership crisis, which is reflected in the quality of the outcome of the process of rebuilding the state in Iraq. Thus, this building process has lacked the simplest requirements and conditions of success. It has suffered from a major and obvious failure: the situation in Iraq has raised conflict leaders, not constructive leaders, and this confirms the existence of a cultural crisis in the production of conscious, aware leadership compatible with democratic action. The weakness of leadership in Iraq is reflected in a series of ongoing crises that require radical solutions in accordance with l
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