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Impact of Self-Assessment on Income and Sale Tax Collection' From the Point View of Income Tax Auditors in Jordan
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This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of self-assessment system, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of viewof Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

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Publication Date
Wed Dec 01 2021
Journal Name
Bioresource Technology Reports
Biosynthesis of polyhydroxyalkanoate (PHA) by a newly isolated strain Bacillus tequilensis ARY86 using inexpensive carbon source
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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Free Vibration Analysis of Laminated Composite Plates with General Boundary Elastic Supports Under Initial Thermal Load
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Free vibration behavior was developed under the ratio of critical buckling temperature of laminated composite thin plates with the general elastic boundary condition. The equations of motion were found based on classical laminated plate theory (CLPT) while the solution functions consists of trigonometric function and a continuous function that is added to guarantee the sufficient smoother of the so-named remaining displacement function at the boundaries, in this research, a modified Fourier series were used, a generalized procedure solution was developed using Ritz method combined with the imaginary spring technique. The influences of many design parameters such as angles of layers, aspect ratio, thickness ratio, and ratio of initial in-

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Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
DC Sputtering Deposition of Copper Oxide Thin Films Doped with Carbon for Efficient Solar Selective Absorbers
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      In this work, carbon-doped copper oxide thin films were deposited by the reactive DC sputtering method for use as selective absorbents. The properties of the DC discharge plasma were studied, using the emission spectrum, in the presence of pure argon and by mixing it with oxygen once and carbon dioxide again to know the effect of adding these gases on the properties of the resulting plasma used in the deposition of films. The structural properties of the deposited thin films prepared with different flow ratio of carbon dioxide gas were studied using x-ray diffraction. To examine the selective absorber coatings, the reflectance within the UV-Vis spectrum was measured to calculate the percentage of energy absorbed by solar radia

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Electrical Resistivity Imaging (ERI) for Identifying Near-surface Bodies at Diyala University site, NE of Iraq
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      The current research demonstrates the ERI method's effectiveness as a supplementary engineering site investigation approach. Engineering site research is important to indicate the subsoil of proposed production sites. The benefit of the dipole-dipole array for ERI electrical resistivity imaging is that it provides informative records of subsurface geology and condition along with profiles. The dipole-dipole array was performed along with three parallel profiles at the Diyala University site to identify the buried facilities (pipes and cables) in the area. The buried electric cable embedded in a plastic tube was used for simulation to report and verify the field resistivity results. Interpretation of field facts confirmed that

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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Genetic Algorithm Based PID Controller Design for a Precise Tracking of Two-Axis Piezoelectric Micropositioning Stage
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 In this paper, an intelligent tracking control system of both single- and double-axis Piezoelectric Micropositioner stage is designed using Genetic Algorithms (GAs) method for the optimal Proportional-Integral-Derivative (PID) controller tuning parameters. The (GA)-based PID control design approach is a methodology to tune a (PID) controller in an optimal control sense with respect to specified objective function. By using the (GA)-based PID control approach, the high-performance trajectory tracking responses of the Piezoelectric Micropositioner stage can be obtained. The (GA) code was built and the simulation results were obtained using MATLAB environment. The Piezoelectric Micropositioner simulation model with th

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Publication Date
Thu Mar 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Correction of Non-Uniform illumination for Biological Images Using Morphological Operation Assessing with Statistical Features Quality.
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Non Uniform Illumination biological image often leads to diminish structures and inhomogeneous intensities of the image. Algorithm has been proposed using Morphological Operations different types of structuring elements including (dick, line, square and ball) with the same parameters of (15).To correct the non-uniform illumination and enhancement biological images, the non-uniform background illumination have been removed from image, using (contrast adjustment, histogram equalization and adaptive histogram equalization). The used basic approach to extract the statistical features values from gray level of co-occurrence matrices (GLCM) can show the typical values for features content of biological images that can be in form of shape or sp

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
A Speech Acts Analysis of English COVID-19 News Headlines: مثنى نجيب المرسومي, جمعة قادر حسين
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News headlines are key elements in spreading news. They are unique texts written in a special language which enables readers understand the overall nature and importance of the topic. However, this special language causes difficulty for readers in understanding the headline. To illuminate this difficulty, it is argued that a pragmatic analysis from a speech act theory perspective is a plausible tool for a headline analysis. The main objective of the study is to pragmatically analyze the most frequently employed types of speech acts in the news headlines covering COVID-19 in Aljazeera English website. To this end, Bach and Harnish's (1979) Taxonomy of Speech Acts has been adopted to analyze the data. Thirty headlines have been collected f

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Publication Date
Mon Apr 19 2021
Journal Name
Bridge Maintenance, Safety, Management, Life-cycle Sustainability And Innovations
Flexure strengthening of concrete bridge girders with concavely curved soffit using near-surface-mounted CFRP bars
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Engineering
Efficient Energy Management for a Proposed Integrated Internet of Things-Electric Smart Meter (2IOT-ESM) System
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In this work, an efficient energy management (EEM) approach is proposed to merge IoT technology to enhance electric smart meters by working together to satisfy the best result of the electricity customer's consumption. This proposed system is called an integrated Internet of things for electrical smart meter (2IOT-ESM) architecture. The electric smart meter (ESM) is the first and most important technique used to measure the active power, current, and energy consumption for the house’s loads. At the same time, the effectiveness of this work includes equipping ESM with an additional storage capacity that ensures that the measurements are not lost in the event of a failure or sudden outage in WiFi network. Then then these

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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Solution of Time-Varying Index-2 Linear Differential Algebraic Control Systems Via A Variational Formulation Technique
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    This paper deals with finding an approximate solution to the index-2 time-varying linear differential algebraic control system based on the theory of variational formulation. The solution of index-2 time-varying differential algebraic equations (DAEs) is the critical point of the equivalent variational formulation. In addition, the variational problem is transformed from the indirect into direct method by using a generalized Ritz bases approach. The approximate solution is found by solving an explicit linear algebraic equation, which makes the proposed technique reliable and efficient for many physical problems. From the numerical results, it can be implied that very good efficiency, accuracy, and simplicity of the pre

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