Preferred Language
Articles
/
jpgiafs-409
Evaluation the Procedure for Recognition of Income Tax to Reduce Tax Evasion: بحث تطبيقي في الهيئة العامة للضرائب
...Show More Authors

  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 .                                                                                                                           

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Statistical study for Indian quasi-stable population
...Show More Authors

During more than (50) years past, India has achieved considerable social and economic progress. It is also generally assumed that the future progress will be even more rapid and that India will be an important player in the global market. India has only (2.5) percent of global land whereas it has to provide home for one-sixth of world's population .On examining the past trends of India's population ,it may be observed that during the latter half of the twentieth century ,about (650) million populations were added to the country ,thus living in a country with a high population density and high growth rate , India in need a transition from high fertility high mortality to a low fertility low mortality and towards stable population situatio

... Show More
View Publication Preview PDF
Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Photodynamic Therapy for Leiomyosarcoma: In vitro study
...Show More Authors

Leiomyosarcoma (smooth muscle tumor) is a rare type of a malignant neoplasm of smooth
muscle. It is a resistant cancer, generally not very responsive to chemotherapy, radiationand surgery.The
aim of this study was to evaluate photodynamic therapy (PDT) as a possible basis for treatment using
(650 nm)diode laser with methyleneblue (MB) as a photosensitizer on leiomyosarcoma (LMS)cell line
(L20B) in vitro. The cytotoxic effects of 650nm diode laser 0.052 W/cm2 (power density) at different
exposure time (10, 20, and 30 min) with methylene blue at different concentrations (0.01% ,0.1 % ,1%)
was investigated on LMS cell line (L20 B). The cytotoxic effect of laser was increased with increasing
irradiation time for a certai

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 01 2015
Journal Name
International Journal Of Computer Science And Mobile Computing
Electronic Commerce Obstacles for Educated Iraqi Women
...Show More Authors

Electronic Commerce (EC) is an important field due to the many advantages it involves. This study aims to discuss the constraints surrounding educated Iraqi women which results overall lack of entering the EC and to give us additional insight into why they are avoiding entering this world. Results reveal that lack of awareness, lack of government policy and support, language, security and trust are the most important factors that contributes to EC adoption in addition to many other factors

Preview PDF
Publication Date
Tue Jun 07 2016
Journal Name
International Journal Of Scientific & Engineering Research
Fast Response Photoconductive for Fe3O4:Ce Nanoparticles
...Show More Authors

Fe3O4:Ce thin films were deposited on glass and Si substrates by Pulse Laser Deposition Technique (PLD). Polycrystalline nature of the cubic structure with the preferred orientation of (311) are proved by X-ray diffraction. The nano size of the prepared films are revealed by SEM measurement. Undoped Iron oxide and doped with different concentration of Ce films have direct allowed transition band gap with 2.15±0.1 eV which is confirmed by PL Photoluminescence measurements. The PL spectra consist of the emission band located at two sets of peaks, set (A) at 579±2 nm , and set (B) at 650 nm, respectively when it is excited at an excitation wavelength of 280 nm at room temperature. I-V characteristics have been studied in the dark and under v

... Show More
Publication Date
Sat Dec 03 2022
Journal Name
Tikrit Journal Of Pure Science
A Pixel Based Method for Image Compression
...Show More Authors

The basic solution to overcome difficult issues related to huge size of digital images is to recruited image compression techniques to reduce images size for efficient storage and fast transmission. In this paper, a new scheme of pixel base technique is proposed for grayscale image compression that implicitly utilize hybrid techniques of spatial modelling base technique of minimum residual along with transformed technique of Discrete Wavelet Transform (DWT) that also impels mixed between lossless and lossy techniques to ensure highly performance in terms of compression ratio and quality. The proposed technique has been applied on a set of standard test images and the results obtained are significantly encourage compared with Joint P

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Tue Dec 20 2022
Journal Name
2022 International Conference On Computer And Applications (icca)
IoT E-health System for Cardiac Telemonitoring
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
A Proposed Agent System for Network Monitoring
...Show More Authors

The traditional centralized network management approach presents severe efficiency and scalability limitations in large scale networks. The process of data collection and analysis typically involves huge transfers of management data to the manager which cause considerable network throughput and bottlenecks at the manager side. All these problems processed using the Agent technology as a solution to distribute the management functionality over the network elements. The proposed system consists of the server agent that is working together with clients agents to monitor the logging (off, on) of the clients computers and which user is working on it. file system watcher mechanism is used to indicate any change in files. The results were presente

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Adsorption Study for Trifluralin on Iraqi ? –Alumina
...Show More Authors

Equilibrium adsorption isotherm for the removal of trifluralin from aqueous solutions using ? –alumina clay has been studied. The result shows that the isotherms were S3 according Giels classification. The effects of various experimental parameters such as contact time, adsorbent dosage, effect of pH and temperature of trifluralin on the adsorption capacities have been investigated. The adsorption isotherms were obtained by obeying freundlich adsorption isotherm with (R2 = 0.91249-0.8149). The thermodynamic parameters have been calculated by using the adsorption process at five different temperature, the values of ?H, ?G and ?S were (_1.0625) kj. mol-1, (7.628 - 7.831) kj.mol-1 and (_2.7966 - _2.9162) kg.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 01 2009
Journal Name
مجلة العلوم الاحصائية
Robust Estimator for Semiparametric Generalized Additive Model
...Show More Authors

Generalized Additive Model has been considered as a multivariate smoother that appeared recently in Nonparametric Regression Analysis. Thus, this research is devoted to study the mixed situation, i.e. for the phenomena that changes its behaviour from linear (with known functional form) represented in parametric part, to nonlinear (with unknown functional form: here, smoothing spline) represented in nonparametric part of the model. Furthermore, we propose robust semiparametric GAM estimator, which compared with two other existed techniques.

View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Building a Visual Test for Kindergartens’ children
...Show More Authors

The present research aimed to test the imagination of children, and may build sample consisted of (400) a baby and child, selected by random way of four Directorates (first Resafe, second Resafe ,first alkarkh , second alkarkh), in order to achieve the objective of research the tow researchers have a test of imagination and extract the virtual and honesty plants distinguish paragraphs and paragraphs and difficulty factor became the test consists of (32), statistical methods were used (Pearson correlation coefficient, coefficient of difficult passages, highlight paragraphs, correlation equation, an equation wrong Standard) the tow researchers have a number of recommendations and proposals.

View Publication Preview PDF