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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 Feb 12 2019
Journal Name
Iraqi Journal Of Laser
Design and Implementation Tunable Band Pass Filter based on PCF-Air Micro-cavity FBG Fabry-Perot Resonator
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A tunable band pass filter based on fiber Bragg grating sensor using an in-fiber Mach-Zender interferometer with dual micro-cavities is presented. The micro-cavity was formed by splicing together a conventional single-mode fiber and a solid core photonic crystal fiber (SCPCF) with simple arc discharge technique. Different parameters such as arc power, length of the SCPCF and the overlap gap between samples were considered to control the fabrication process. The ellipsoidal air-cavity between the two fibers forms Fabry-Perot cavity. The diffraction loss was very low due to short cavity length. Ellipsoidal shape micro-cavities were experimentally achieved parallel to the propagation axis having dimensions of (24.92 – 62.32) μm of width

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Publication Date
Thu May 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Physiochemical and Spectral Characterization For a Biological Active, Solanidine&Solasodine Partial Purification Compounds From (Solanum nigrum L)
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 This study includes a physiochemical and a spectrocpical characterization to some alkaloid compounds in the (ANAB AL- THEAB) plant (Solanum nigrun L.). It’s the most important medicinal herb belonging to the family (Solanaceae). Acid  hydrolysis was performed by using limited conc. of  Hcl and H2SO4, to obtain the aglycon  part of previously separated steroidal componants as (A, B and C).   The characterization of the(A,B and C) compounds indicates that they varied between them as the separated steroidal like-alkaloids, carried by using melting  point (m.p.), thin layer chromatography (TLC), Infra -Red  spectroscopy (IR) and Ultra violet-Visible  spectroscopy (UV - Visible).High perfor

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Dynamic algorithm (DRBLTS) and potentially weighted (WBP) to estimate hippocampal regression parameters using a techniqueBootstrap (comparative study)
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Bootstrap is one of an important re-sampling technique which has given the attention of  researches recently. The presence of outliers in the original data set may cause serious problem to the classical bootstrap when the percentage of outliers are higher than the original one. Many methods are proposed to overcome this problem such  Dynamic Robust Bootstrap for LTS (DRBLTS) and Weighted Bootstrap with Probability (WBP). This paper try to show the accuracy of parameters estimation by comparison the results of both methods. The bias , MSE and RMSE are considered. The criterion of the accuracy is based on the RMSE value since the method that provide us RMSE value smaller than other is con

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Solving Whitham-Broer-Kaup-Like Equations Numerically by using Hybrid Differential Transform Method and Finite Differences Method
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This paper aims to propose a hybrid approach of two powerful methods, namely the differential transform and finite difference methods, to obtain the solution of the coupled Whitham-Broer-Kaup-Like equations which arises in shallow-water wave theory. The capability of the method to such problems is verified by taking different parameters and initial conditions. The numerical simulations are depicted in 2D and 3D graphs. It is shown that the used approach returns accurate solutions for this type of problems in comparison with the analytic ones.

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Comparison between RSA and CAST-128 with Adaptive Key for Video Frames Encryption with Highest Average Entropy
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Encryption of data is translating data to another shape or symbol which enables people only with an access to the secret key or a password that can read it. The data which are encrypted are generally referred to as cipher text, while data which are unencrypted are known plain text. Entropy can be used as a measure which gives the number of bits that are needed for coding the data of an image. As the values of pixel within an image are dispensed through further gray-levels, the entropy increases. The aim of this research is to compare between CAST-128 with proposed adaptive key and RSA encryption methods for video frames to determine the more accurate method with highest entropy. The first method is achieved by applying the "CAST-128" and

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
Machine Learning Approach for New COVID-19 Cases Using Recurrent Neural Networks and Long-Short Term Memory
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     This research aims to predict new COVID-19 cases in Bandung, Indonesia. The system implemented two types of deep learning methods to predict this. They were the recurrent neural networks (RNN) and long-short-term memory (LSTM) algorithms. The data used in this study were the numbers of confirmed COVID-19 cases in Bandung from March 2020 to December 2020. Pre-processing of the data was carried out, namely data splitting and scaling, to get optimal results. During model training, the hyperparameter tuning stage was carried out on the sequence length and the number of layers. The results showed that RNN gave a better performance. The test used the RMSE, MAE, and R2 evaluation methods, with the best numbers being  0.66975075, 0.470

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Publication Date
Thu May 05 2022
Journal Name
Karbala International Journal Of Modern Science
Nigella sativa Methanol Extract Inhibits PC-3 Cell Line Colonization, Induced Apoptosis, and Modulated LC3-based Autophagy
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Nigella sativa has various pharmacological properties and has been used throughout history for a variety of reasons. However, there is limited data about the effects of N. sativa (NS) on human cancer cells. This study aimed at observing the roles of methanolic extract of N. sativa on apoptosis and autophagy pathway in the Human PC3 (prostate cancer) cell line. The cell viability was checked by MTT assay. Clonogenic assay was performed to demonstrate clonogenicity and Western blot was used to check caspase-3, TIGAR, p53, and LC3 protein expression. The results demonstrated that PC3 cell proliferation was inhibited, caspase-3 and p53 protein expression was induced, and LC3 protein expression was modulated. The clonogenic assay showed that PC3

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Estimation Pore and Fracture Pressure Based on Log Data; Case Study: Mishrif Formation/Buzurgan Oilfield at Iraq
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Prediction of the formation of pore and fracture pressure before constructing a drilling wells program are a crucial since it helps to prevent several drilling operations issues including lost circulation, kick, pipe sticking, blowout, and other issues. IP (Interactive Petrophysics) software is used to calculate and measure pore and fracture pressure. Eaton method, Matthews and Kelly, Modified Eaton, and Barker and Wood equations are used to calculate fracture pressure, whereas only Eaton method is used to measure pore pressure. These approaches are based on log data obtained from six wells, three from the north dome; BUCN-52, BUCN-51, BUCN-43 and the other from the south dome; BUCS-49, BUCS-48, BUCS-47. Along with the overburden pr

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Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
X.K.N: A Proposed Method for Data Encryption Using XOR and NOT Logical Gates with LFSR Generated Keys
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In this paper, a method for data encryption was proposed using two secret keys, where the first one is a matrix of XOR's and NOT's gates (XN key), whereas the second key is a binary matrix (KEYB) key. XN and KEYB are (m*n) matrices where m is equal to n. Furthermore this paper proposed a strategy to generate secret keys (KEYBs) using the concept of the LFSR method (Linear Feedback Shift Registers) depending on a secret start point (third secret key s-key). The proposed method will be named as X.K.N. (X.K.N) is a type of symmetric encryption and it will deal with the data as a set of blocks in its preprocessing and then encrypt the binary data in a case of stream cipher.

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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Composition operator induced by ?(z) = sz + t for which |s|?1, |t|<1 and |s|+|t|?1
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We study in this paper the composition operator that is induced by ?(z) = sz + t. We give a characterization of the adjoint of composiotion operators generated by self-maps of the unit ball of form ?(z) = sz + t for which |s|?1, |t|<1 and |s|+|t|?1. In fact we prove that the adjoint is a product of toeplitz operators and composition operator. Also, we have studied the compactness of C? and give some other partial results.

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