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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
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
الاحاسيس القومية والوطنية في الادب التركماني من خلال شعر ونثر الشاعر خضر لطفي
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Vatan ve hürriyet aşkının ilk ve en Kuvvetli örneklerinden Türkmen topraklarında yetişen yüzlerce Şairlerden biri Hıdır Lütfü’dür. Düşmana yar, öz evladına ağyar, yumuşak tabiatlı, yardımı ve milletini seven bir insandır. Şairin duygusu her dem yükseklere yücelirdi. O bilgili bir şair olduğu için şiirinde türlü türlü bilgi ile ögütleri arkasında bırakmamış onun duygusu bir bulak gibi her dem durmadan coşardı.
Onun en çok sevdiği varlıklar yurdu ile ulusuydı, ve tek acısı onların ilerleme ile yükselemesi içın bir haykırıydı.
Şair her zaman yurdunun ufukunda dolaşıp ulusunun bugünkü ve geleck torunları için yanıklı duyguları ile bir yol gosterıci gibi olmuştur.

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Publication Date
Thu Oct 17 2024
Journal Name
South Eastern European Journal Of Public Health
Evaluation of Lifestyle for Women with Breast Cancer
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Introduction: Breast cancer is a significant global health concern, affecting millions of women worldwide. While advancements in diagnosis and treatment have improved survival rates, the impact of this disease extends beyond physical health. It also significantly influences a woman's lifestyle and overall well-being. Objectives: The current study intends to analyze the lifestyle of breast cancer patients who are receiving therapy or are being followed up at the Oncology Teaching Hospital in Medical City, Baghdad, Iraq. Method: The present study uses a descriptive design with an application of an evaluation approach. A convenience sample of 100 women with breast cancer was selected from the Teaching Oncology Hospital at the Medical C

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Ergodic Capacity for Evaluation of Mobile System Performance
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In this research the performance of 5G mobile system is evaluated through the Ergodic capacity metric. Today, in an­­y wireless communication system, many parameters have a significant role on system performance. Three main parameters are of concern here; the source power, number of antennas, and transmitter-receiver distance. User equipment’s (UEs) with equal and non-equal powers are used to evaluate the system performance in addition to using different antenna techniques to demonstrate the differences between SISO, MIMO, and massive MIMO. Using two mobile stations (MS) with different distances from the base station (BS), resulted in showing how using massive MIMO system will improve the performance than the standar

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of the Application of Corporate Governance On the Financial Performance Evaluation in Banks: Applied Study- Sample of the Conventional and Islamic Banks in the Kingdom of Bahrain
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 The aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.

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Publication Date
Tue Oct 01 2019
Journal Name
2019 Ieee 9th International Conference On System Engineering And Technology (icset)
A Digital Signature System Based on Real Time Face Recognition
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This study proposed a biometric-based digital signature scheme proposed for facial recognition. The scheme is designed and built to verify the person’s identity during a registration process and retrieve their public and private keys stored in the database. The RSA algorithm has been used as asymmetric encryption method to encrypt hashes generated for digital documents. It uses the hash function (SHA-256) to generate digital signatures. In this study, local binary patterns histograms (LBPH) were used for facial recognition. The facial recognition method was evaluated on ORL faces retrieved from the database of Cambridge University. From the analysis, the LBPH algorithm achieved 97.5% accuracy; the real-time testing was done on thirty subj

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Publication Date
Mon Aug 01 2022
Journal Name
Telkomnika (telecommunication Computing Electronics And Control)
Dorsal hand veins features extraction and recognition by correlation coefficient
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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Machine Learning And Computing
Facial Emotion Recognition from Videos Using Deep Convolutional Neural Networks
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Its well known that understanding human facial expressions is a key component in understanding emotions and finds broad applications in the field of human-computer interaction (HCI), has been a long-standing issue. In this paper, we shed light on the utilisation of a deep convolutional neural network (DCNN) for facial emotion recognition from videos using the TensorFlow machine-learning library from Google. This work was applied to ten emotions from the Amsterdam Dynamic Facial Expression Set-Bath Intensity Variations (ADFES-BIV) dataset and tested using two datasets.

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Publication Date
Thu Oct 01 2020
Journal Name
Defence Technology
A novel facial emotion recognition scheme based on graph mining
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Recent years have seen an explosion in graph data from a variety of scientific, social and technological fields. From these fields, emotion recognition is an interesting research area because it finds many applications in real life such as in effective social robotics to increase the interactivity of the robot with human, driver safety during driving, pain monitoring during surgery etc. A novel facial emotion recognition based on graph mining has been proposed in this paper to make a paradigm shift in the way of representing the face region, where the face region is represented as a graph of nodes and edges and the gSpan frequent sub-graphs mining algorithm is used to find the frequent sub-structures in the graph database of each emotion. T

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Publication Date
Mon Jan 02 2012
Journal Name
Journal Of Engineering
3-D Object Recognition using Multi-Wavelet and Neural Network
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This search has introduced the techniques of multi-wavelet transform and neural network for recognition 3-D object from 2-D image using patches. The proposed techniques were tested on database of different patches features and the high energy subband of discrete multi-wavelet transform DMWT (gp) of the patches. The test set has two groups, group (1) which contains images, their (gp) patches and patches features of the same images as a part of that in the data set beside other images, (gp) patches and features, and group (2) which contains the (gp) patches and patches features the same as a part of that in the database but after modification such as rotation, scaling and translation. Recognition by back propagation (BP) neural network as com

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
3-D OBJECT RECOGNITION USING MULTI-WAVELET AND NEURAL NETWORK
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This search has introduced the techniques of multi-wavelet transform and neural network for recognition 3-D object from 2-D image using patches. The proposed techniques were tested on database of different patches features and the high energy subband of discrete multi-wavelet transform DMWT (gp) of the patches. The test set has two groups, group (1) which contains images, their (gp) patches and patches features of the same images as a part of that in the data set beside other images, (gp) patches and features, and group (2) which contains the (gp) patches and patches features the same as a part of that in the database but after modification such as rotation, scaling and translation. Recognition by back propagation (BP) neural network as

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