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Evaluation the Procedure for Recognition of Income Tax to Reduce Tax Evasion: بحث تطبيقي في الهيئة العامة للضرائب
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  Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of tax declaration, the scientific application becomes contravention of the law where  the tax declaration and its procedures transform to a secondary method effecting the tax obligation negatively and leading to the expansion of tax evasion beside that the is weakness in the procedures of taxation and in following up by the units which in charge of their achievement  all this lead us to the following question! Are the adopted procedures of taxation of true income and its resources achieved their role to restrict the tax erosion?  So, this study aims at shading the light on the theoretical framework of the tax declaration adopting in the tax state institution and its place among the different assessment methods, discussing the procedures of taxation depending on the income tax low, their abilities in retracting the tax evasion and the level of implementing of them by the responsible units, observing the weakness points, clearing the indicators of assessment and putting the solutions to treat them. The result of this study show that there are some weakness points in the procedures of taxation adopting by the responsible units in implementing them in the brings of the institution and in the process of following up by the department of vocational  and merchandise works. The study concludes some of suggestions basing on the scientific and theoretical conclusions among of them focusing on suitability of the tax procedure and don’t depending on the traditional desk inspection but trying to widen its field to include observation of the taxable person's records in their places of work .                                                                                                                           

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Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
Performance Analysis of different Machine Learning Models for Intrusion Detection Systems
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In recent years, the world witnessed a rapid growth in attacks on the internet which resulted in deficiencies in networks performances. The growth was in both quantity and versatility of the attacks. To cope with this, new detection techniques are required especially the ones that use Artificial Intelligence techniques such as machine learning based intrusion detection and prevention systems. Many machine learning models are used to deal with intrusion detection and each has its own pros and cons and this is where this paper falls in, performance analysis of different Machine Learning Models for Intrusion Detection Systems based on supervised machine learning algorithms. Using Python Scikit-Learn library KNN, Support Ve

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Publication Date
Sat Feb 09 2019
Journal Name
Iraqi Journal Of Laser
Reconstruction of 3D Shape for an Object using Laser Scanning Triangulation
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This paper presents a method of designing and constructing a system capable of acquiring
the third dimension and reconstructs a 3D shape for an object from multi images of that object using
the principle of active optical triangulation. The system consists of an illumination source, a photo
detector, a movement mechanism and a PC, which is working as a controlling unit for the hard ware
components and as an image processing unit for the object multi view raw images which must be
processed to extract the third dimension. The result showed that the optical triangulation method
provides a rapid mean for obtaining accurate and quantitative distance measurements. The final
result's analysis refers to the necessity of usin

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Measurements of HbA1c for Patients with Diabetes Mellitus and Foot Ulceration
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People with diabetes can develop different foot problems. In the blood stream glucose reacts with hemoglobin to make a glycosylated hemoglobin molecule called hemoglobin A1c or HbA1c, the more glucose in the blood the more hemoglobin A1c will be present in the blood. The HbAlc test is currently one of the best ways to check diabetes to be under control.  The aim of study is to compare between the blood investigations which includes the fasting blood sugar and HbAlC (glycosylated hemoglobin), and to evaluate the benefit of  HbAlc (measurement for diabetic patients with foot ulcer,  to be a good indicator for controlling blood glucose). Sixty patients with type2 diabetes mellitus from the outpatient clinic of Baghdad Teachin

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Cephalothin as a Carrier of 6-Mercaptopurine for Targeting Cancer Tissues
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A lower extracellular pH is one of the few well-documented physiological differences between tumour and normal tissues. On the other hand, elevated glutathione (GSH) level has been detected in many tumours compared with healthy surrounding tissues. The compound II: 3-(9H-purin-6-yl-thio) carbonothionyl methyl-8-oxo-7-(2-thiophen-2-yl) acetamido-5-thia-1-azabicyclo-4-octo-ene-carboxylic acid was a cephalothin derivative contain 6-mercaptopurine (6-MP). Compound II react with general base catalysis in slightly acidic pH or with sulfhydryl nucleophiles to release the chemotherapeutic drug 6-MP. The generation of compound II was accomplished following multistep reaction procedures. The structure of compound II and its intermediate was confir

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Publication Date
Thu Dec 01 2016
Journal Name
2016 Ieee Symposium Series On Computational Intelligence (ssci)
A fusion of time-domain descriptors for improved myoelectric hand control
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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
Fabrication of Electroluminescence Device for PEDOT:PSS / ploy TPD/Eu2O3 Nanoparticles junction
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We manufactured the nanoparticles light emitting diode (NPs-LED) for organic and inorganic semiconductors to achieve electroluminescence (EL). The nanoparticles of Europium oxide(Eu2O3) were incorporated into the thin film layers of the organic compounds, poly(3,4,- ethylene dioxythiophene)/polystyrene sulfonic acid (PEDOT:PSS), N,N’–diphenyl-N,N’ –bis(3-methylphenyl)-1,1’-biphenyl 4,4’- diamine (poly TPD) and polymethyl methacrylate (PMMA), by the spin coating and with the help of the phase segregation method. The EL of NPs-LED, was study for the different bias voltages (20, 25, 30) V at the room temperature, from depending on the CIE 1931 color spaces and it was generated the white light at 20V, t

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Publication Date
Fri Dec 07 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Novel Combination for Self-Nanoemulsifying Drug Delivery System of Candesartan Cilexetil
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Solubility problem of many of effective pharmaceutical molecules are still one of the major obstacle in theformulation of such molecules. Candesartan cilexetil (CC) is angiotensin II receptor antagonist with very low water solubility and this result in low and variable bioavailability. Self- emulsifying drug delivery system (SEDDS) showed promising result in overcoming solubility problem of many drug molecules. CC was prepared as SEDDS by using novel combination of two surfactants (tween 80 and cremophore EL) and tetraglycol as cosurfactant, in addition to the use of triacetin as oil. Different tests were performed in order to confirm the stability of the final product which includes thermodynamic study, determination of self-emulsificat

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Charge density distributions for odd-A of 2s-1d shell nuclei
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An analytical expression for the charge density distributions is derived based on the use of occupation numbers of the states and the single particle wave functions of the harmonic oscillator potential with size parameters chosen to reproduce the observed root mean square charge radii for all considered nuclei. The derived expression, which is applicable throughout the whole region of shell nuclei, has been employed in the calculations concerning the charge density distributions for odd- of shell nuclei, such as and nuclei. It is found that introducing an additional parameters, namely and which reflect the difference of the occupation numbers of the states from the prediction of the simple shell model leads to obtain a remarkabl

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Publication Date
Thu Jan 11 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental Estimation of Critical Buckling Velocities for Conservative Pipes Conveying Fluid
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Conservative pipes conveying fluid such as pinned-pinned (p-p), clamped–pinned (c-p) pipes and clamped-clamped (c-c) lose their stability by buckling at certain critical fluid velocities. In order to experimentally evaluate these velocities, high flow-rate pumps that demand complicated fluid circuits must be used.

     This paper studies a new experimental approach based on estimating the critical velocities from the measurement of several fundamental natural frequencies .In this approach low flow-rate pumps and simple fluid circuit can be used.

Experiments were carried out on two pipe models at three different boundary conditions. The results showed that the present approach is more accurate for est

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Publication Date
Wed Oct 12 2022
Journal Name
Axioms
Razy: A String Matching Algorithm for Automatic Analysis of Pathological Reports
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Pathology reports are necessary for specialists to make an appropriate diagnosis of diseases in general and blood diseases in particular. Therefore, specialists check blood cells and other blood details. Thus, to diagnose a disease, specialists must analyze the factors of the patient’s blood and medical history. Generally, doctors have tended to use intelligent agents to help them with CBC analysis. However, these agents need analytical tools to extract the parameters (CBC parameters) employed in the prediction of the development of life-threatening bacteremia and offer prognostic data. Therefore, this paper proposes an enhancement to the Rabin–Karp algorithm and then mixes it with the fuzzy ratio to make this algorithm suitable

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