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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
Tue Apr 16 2019
Journal Name
Proceedings Of The 2019 5th International Conference On Computer And Technology Applications
Four Char DNA Encoding for Anomaly Intrusion Detection System
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Recent research has shown that a Deoxyribonucleic Acid (DNA) has ability to be used to discover diseases in human body as its function can be used for an intrusion-detection system (IDS) to detect attacks against computer system and networks traffics. Three main factor influenced the accuracy of IDS based on DNA sequence, which is DNA encoding method, STR keys and classification method to classify the correctness of proposed method. The pioneer idea on attempt a DNA sequence for intrusion detection system is using a normal signature sequence with alignment threshold value, later used DNA encoding based cryptography, however the detection rate result is very low. Since the network traffic consists of 41 attributes, therefore we proposed the

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
PWRR Algorithm for Video Streaming Process Using Fog Computing
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       The most popular medium that being used by people on the internet nowadays is video streaming.  Nevertheless, streaming a video consumes much of the internet traffics. The massive quantity of internet usage goes for video streaming that disburses nearly 70% of the internet. Some constraints of interactive media might be detached; such as augmented bandwidth usage and lateness. The need for real-time transmission of video streaming while live leads to employing of Fog computing technologies which is an intermediary layer between the cloud and end user. The latter technology has been introduced to alleviate those problems by providing high real-time response and computational resources near to the

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Fracture Toughness and Hardness studying for Polymer-Ceramic Composite
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A particulate composite material was prepared by adding the Titanium dioxide (TiO2) with a particle size of (75-150) µm to Epoxy resin at weight percentage of (10%,20%,30%,40%,50%).The following some mechanical properties were studied,fracture toughness, hardness.casting preparation methods were used in this study includes preparing plate of matrix and composites. specimens were prepared according to ASTM for the Mechanical properties tests. After that Another samples were heat treated for three and six hour at 65C?. Fracture toughness (Kic) represent for stress intensity factor results were showed that the curve of three hours aging increases in fracture toughness (Kic) for composites but for six hours aging increases fracture tough

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Publication Date
Sun Dec 31 2023
Journal Name
Journal Of Pioneering Medical Science
Nurses' Perception Toward Therapeutic Strategies for Children with Pneumonia
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Background: Pneumonia is the common lower respiratory tract infection among pediatrics, especially under five; it is a common cause of under-five children morbidity and mortality. Objectives of study: To identify nurses' perceptions toward therapeutic strategies for children with pneumonia and to find the association between their perceptions and their demographic variables. Methods: A Convenient sample of 46 nurses in Baghdad city from three hospitals) Kadhimiya Hospital for Children, Central Teaching Hospital of Pediatrics, and Child Welfare Teaching Hospital) included in the study to identify their perceptions regarding pneumonia in children. Results: The results of the study present that most of the nurses' participants in the a

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Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Employ 6D-BIM Model Features for Buildings Sustainability Assessment
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Abstract<p>To translate sustainable concepts into sustainable structure, there is a require a collaborative work and technology to be innovated, such as BIM, to connect and organize different levels of industry e.g. decision-makers, contractors, economists, architects, urban planners, construction supplies and a series of urban planning and strategic infrastructure for operate, manage and maintain the facilities. This paper will investigate the BIM benefits as a project management tool, its effectiveness in sustainable decision making, also the benefit for the local industry key stakeholders by encouraging the BIM use as a project management tool to produce a sustainable building project. This p</p> ... Show More
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Publication Date
Wed Jul 05 2017
Journal Name
International Journal Of Science And Research (ijsr)
Assessing BIM Integration with Sustainable Requirement for Buildings Construction
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Compression-based Data Reduction Technique for IoT Sensor Networks
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Energy savings are very common in IoT sensor networks because IoT sensor nodes operate with their own limited battery. The data transmission in the IoT sensor nodes is very costly and consume much of the energy while the energy usage for data processing is considerably lower. There are several energy-saving strategies and principles, mainly dedicated to reducing the transmission of data. Therefore, with minimizing data transfers in IoT sensor networks, can conserve a considerable amount of energy. In this research, a Compression-Based Data Reduction (CBDR) technique was suggested which works in the level of IoT sensor nodes. The CBDR includes two stages of compression, a lossy SAX Quantization stage which reduces the dynamic range of the

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Publication Date
Tue Nov 01 2016
Journal Name
2016 International Conference On Advances In Electrical, Electronic And Systems Engineering (icaees)
Efficient routing algorithm for VANETs based on distance factor
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There has been a great deal of research into the considerable challenge of managing of traffic at road junctions; its application to vehicular ad hoc network (VANET) has proved to be of great interest in the developed world. Dynamic topology is one of the vital challenges facing VANET; as a result, routing of packets to their destination successfully and efficiently is a non-simplistic undertaking. This paper presents a MDORA, an efficient and uncomplicated algorithm enabling intelligent wireless vehicular communications. MDORA is a robust routing algorithm that facilitates reliable routing through communication between vehicles. As a position-based routing technique, the MDORA algorithm, vehicles' precise locations are used to establish th

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Publication Date
Thu Nov 17 2022
Journal Name
Journal Of Interdisciplinary Mathematics
Study on approximate analytical methods for nonlinear differential equations
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In this work, an analytical approximation solution is presented, as well as a comparison of the Variational Iteration Adomian Decomposition Method (VIADM) and the Modified Sumudu Transform Adomian Decomposition Method (M STADM), both of which are capable of solving nonlinear partial differential equations (NPDEs) such as nonhomogeneous Kertewege-de Vries (kdv) problems and the nonlinear Klein-Gordon. The results demonstrate the solution’s dependability and excellent accuracy.

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Optical properties for prepared polyvinyl alcohol/ polyaniline/ ZnO nanocomposites
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The optical energy gap and optical constants such as the reflective index, dielectric constant have been evaluated due to The optical transmission and UV-VIS absorption spectra have been recorded in the wavelength (200 - 1100 nm) for PVA/PANI polymer blends and PVA/PANI/ZnO nanocomposites with different concentrations of ZnO (0.02, 0.05, 0.07, 0.1and 0.2) wt %. The results indicate that the materials have allowed direct transition. The reflection index and dielectric constant are increase with wavelength

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