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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
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
Selective Visual Attention among Students of Colleges of Education At The University Of Mosul
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The research aims to identify the level of selective visual attention among students of the faculties of education at the University of Mosul. To achieve the goal of the research, the researchers chose a stratified random sample of students from the faculties of education at the University of Mosul for the academic year (2020-2021). The sample size was (652) students from the scientific and humanitarian specializations, the second and fourth stages. The researchers developed a test of multiple-choice to measure the selective visual attention, which consisted of (42) items. The results revealed that the students of the faculties of education for human sciences have an appropriate level of selective visual attention. There are statisticall

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Publication Date
Wed Dec 09 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Effect of Sodium sulfite treatment on the trypsin inhibitors activity, protein isolate and protein solubility of complete and dehulling white bean seeds Phaseolus vulgaris.: Effect of Sodium sulfite treatment on the trypsin inhibitors activity, protein isolate and protein solubility of complete and dehulling white bean seeds Phaseolus vulgaris.
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The study aimed to increase the biological value of white bean. The effect of different concentrations 0.01 ,0.02,0.03,and 0.04 M of sodium sulfite solutions for 1hr at 70 ºC on the trypsin inhibitors activity, protein isolate and protein solubility of complete and dehulling white bean flour were studied.Trypsin inhibitors activity were reduced by 42.97, 58.69, 68.59 and 69.58% in complete white bean flour at 0.01 ,0.02, 0.03, 0.04 M respectively, while the corresponding values were 50.43, 61.00, 75.61 and 85.66% respectively in dehulling white bean flour .Protein isolate value was 13.41% and protein solubility was 2.2% in control sample, Furthermore, the using of chemical treatment showed that protein isolate was reduced gradually and

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Publication Date
Fri Mar 23 2018
Journal Name
Scientific Conference
Philosophy of Abstraction and Construction of Space in Contemporary Iraqi Theater
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Philosophy of Abstraction and Construction of Space in Contemporary Iraqi Theater Abstract The aesthetic and stylistic features in the theatrical play develop according to the changes of the age and its developments. Stylistic forms different from the prevailing and familiar in the visions of contemporary theatre directors emerged which adopt the removal of traditional awareness in the creation of the visual space of theatrical discourse, through adopting contemporary formats and structures which depend on the abstraction representations in the aesthetic construction of the contemporary theatre show which is one of the prerequisites of the postmodern theater, that produces aesthetic data based on abstract metaphors in the formation of th

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Publication Date
Mon Jan 01 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
Numerical solution to inverse coefficient problem for hyperbolic equation under overspecified condition of general integral type
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Publication Date
Thu Nov 20 2025
Journal Name
Adab Al Rafidayn
Measuring the quality of office services using (LibQUAL + ®): the central library of the University of Baghdad as a model
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Libraries, information centers, and everything related to organizing and preparing information need to be periodically re-evaluated in order to stand on the level of quality, which means improving the general reality of these institutions to ensure sufficient satisfaction from beneficiaries of the services provided. This is what was worked on in this research, as one of the most important quality standards in libraries and information centers, LibQUAL+®, was applied in one of the most important and oldest central university libraries, namely the Central Library of the University of Baghdad at its two locations, Al-Jadriya and Al-Waziriya. The sample of beneficiaries to whom the questionnaire was distributed reached 75 beneficiaries distrib

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The Impact of Breastfeeding Duration on the Development of Normal Occlusal Features of the Primary Dentition among Baghdad Preschool Children
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Background: Normal occlusal features of primary dentition are crucial for normal development of the permanent dentition. Breastfeeding is an important factor for both general and dental health of children. Aim: The aim of the present study is to assess the impact of the breastfeeding duration on the prevalence of normal occlusal features of the primary dentition among preschool children in Baghdad. Materials and Methods: The sample was 630 Iraqi children (270- boys, 360 girls), aged 3-5 years selected from four kindergartens in Baghdad city. The study was carried out through questionnaire and clinical examination. Normal occlusal features were examined as the presence or absence of interincisive spaces (IS) and primate spaces (PS), termi

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Comparison between Ghassan Kanafani's Novel " Ma tabaqa lakom" and William Faulkner's "The Sound and the Fury" from the Perspective of the American School (the methodology of the novelistic theme and style): مقایسة دو رمان "ماتبقّي لكم"کنفانی و " خشم و هياهو"ی فاکنر بر اساس مكتب آمريكا (بررسی روش شناختی محتوایی و سبکی )
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     Being the meeting points of the world different languages and out of a scholarly perspective, comparative literature represents a cultural leap as well as an artistic and intellectual development or a global literary movement of both prose and poetry. Such homogenous literary structure requires a systematic and coherent study of the literary output of the people different cultures and civilizations. It also represents the theoretical approach of the present study that debates a systematic comparison between Ghassan Kanafani’s All That's Left to You and William Faulkner’s. The Sound and the Fury.  Within the perspective of the descriptive analysis approach, the present paper discusses th

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Modeling and Simulation of Thermal Performance of Solar-Assisted Air Conditioning System under Iraq Climate
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In Iraq most of the small buildings deployed a conventional air conditioning technology which typically uses electrically driven compressor systems which exhibits several clear disadvantages such as high energy consumption, high electricity at peak loads. In this work a thermal performance of air conditioning system combined with a solar collector is investigated theoretically. The hybrid air conditioner consists of a semi hermetic compressor, water cooled shell and tube condenser, thermal expansion valve and coil with tank evaporator. The theoretical analysis included a simulation for the solar assisted air-conditioning system using EES software to analyze the effect of different parameters on the power consumption of c

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Publication Date
Fri Oct 27 2023
Journal Name
Mathematical Modelling Of Engineering Problems
Impacts of Varied Injection Timing on Emission Levels, Combustion Efficiency, and Performance of Biodiesel Engines
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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Engineering
Effects of Functionalized Polyethylene and Styrene ButadIene Styrene Polymers on Performance Grade of Local Asphalt
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Rutting is one of the major distresses in pavement. The objective of this paper is to develop an improved asphalt binder grading system for Iraq based on the principal of Superpave system, and increasing performance grade of product asphalt binder in Iraq using polymers without raising the viscosity of the binder. Two types of polymers are used, Plastomers, Functionalized Polyethylene (PE) which is developed by asphalt research group in Wisconsin University in the USA, and Elastomers, Styrene Butadiene Styrene (SBS) with and without cross linker. Mastercurve are drown for these modified binders, Rolling thin film aged, to show effects on rheological properties at high temperature for complex modulus (G*) and phas

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