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The effective role of computer information systems in the tax assessment process
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The objective of this study is to enable the role of modern and advanced computerized information systems. The model or mechanism should be developed by collecting the necessary information about the taxpayers and the sources of the taxpayers' income, on the basis of which the accuracy of the inventory process will be adopted. In addition to studies related to computerized information systems and showing their importance to the tax institution. To achieve the objectives of the study and to answer its questions, the researcher relied on collecting data and information on the subject on the literature and previous studies The secondary sources, which also formed the theoretical framework of the study, were obtained either as a practical framework for the study. The researcher used to collect the preliminary data by obtaining information about the actual tax experience as an example (quotations - customs permits) , And the researcher used personal interviews with tax specialists, field observations in the sections and branches of the General Authority for Taxation, as well as resort to the questionnaire as a "secondary" of the research, designed and offered to arbitrators to take the views and take out the final version of the appropriate proportion The questionnaire was distributed to the departments of the General Authority for Taxation, the Department of Statistics, the Department of Statistics, the Business and Occupations Section, the Real Estate and Real Estate Section, the Real Estate Transfer Section, and 97 " To a set of conclusions and recommendations related to computer information systems in the process of taxing and the most important:

  • Lack of ownership of the majority of the staff of the General Authority for Taxation in general and its branches in particular the scientific and practical high specialization in computerized information systems
  • Despite the existence of computers with physical and intangible materials, and with the members of the graduates of computer science departments at the General Authority for Taxation, but the tax information is not available and entered into the computer in a highly specialized software, for the purpose of storage and presentation and submission when requested in a timely manner
  • Adopting an objective mechanism to develop a phased strategy that will work on the computerization of the existing database available in the tax departments, in order to ensure the efficiency of its details with the requirements of the work,
  • Prepare plans and alternatives for the implementation of the tax inventory mechanism, through the adoption of software approved and suspended in the government, such as national card departments, nationality departments, traffic departments, real estate registration, logistics and other service

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Publication Date
Sun Mar 10 2024
Journal Name
Journal Of Sport And Health Research
Personal social and self-intelligence and its relationship to the performance of the individual and collective kinetic formation rhythmic gymnastics of school students.
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The study aims to follow modern methods in teaching rhythmic gymnastics skills by directing learners to develop their perceptions and absorb what the world deals with today and develop intelligence among learners, the researchers searched for the strengths of the learner by providing them with an opportunity to form their kinetic formation, hence the problem came by introducing a method of self-intelligence and social to guide the learner in the search for ways and solutions to overcome boredom and economy Time and effort in the educational process in learning and give them the freedom to express their ideas And their skills and here came the role of social and self-intelligence to teach the individual and collective kinetic formati

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
The influence of partial substation of antimony & lanthanum oxides on electrical and structural properties for the superconductor compound Bi2-xSbxBa2Ca2-yLayCu3O10+δ
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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cyber security technology and the reflection of its application on the quality of financial reports: An exploratory study of a sample of internal and external auditors
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Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

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Publication Date
Mon Sep 29 2025
Journal Name
Journal Mustansiriyah Of Sports Science
A comparative study of mental abilities and athletic achievement motivation among students of the College of Physical Education and Sports Sciences at the University of Baghdad
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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Evaluation of Low Level Laser Therapy using 785 nm Diode Laser on the Enhancement of Chronic Wound Healing
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Low-intensity laser irradiation has been explored as an alternative, non-invasive method to encourage chronic wounds to heal. This study aimed to evaluate the effects of low level laser therapy (biostimulation) using semiconductor diode laser with wavelength (785 nm) on the enhancement of chronic wound healing. Fifty patients with chronic wounds were selected to be treated with Low Level Laser Therapy. Their ages ranged between 1 to 76 years. The wound sites were distributed in the lower limb, upper limb, trunk , perineum and head (70%,14%,12%,2%,2%, respectively). Application of laser therapy by noncontact method few millimeters from the skin for 15 minutes per one session twice weekly for two months ; ie,16 sessions for each patient. R

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
A solution to the Lifely Disobedience and its Effect to Stop Divorce
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Allah legislated marriage and made it dwelling, fellowship and mercy between
the two couples, Prophet Moh'd (peace of Allah and blessing be upon him) ordered a
husband to look after his wife, treat her with full charity and make love with here
every kindly. On the other hand, he ordered a wife to obey her husband and respect
him deeply, nevertheless, some obstacles may sometimes be appeared within the life
of their marriage, this may be caused by either a husband or a wife. This problem is
called lifely disobedience (AL-Noshooz).
In the other words, this means that a wife begins to hate her husband, refuse his orders
and not obey him.
In brief, they hate each other which leads to some marks appear in their
m

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Detecting DNA of multispecies dinoflagellate cysts in the sediment from three estuaries of Makassar strait and fishing port using CO1 primer: Is it CO1 primer suitable for detecting DNA dinoflagellate?
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Most dinoflagellate had a resting cyst in their life cycle.  This cyst was developed in unfavorable environmental condition. The conventional method for identifying dinoflagellate cyst in natural sediment requires morphological observation, isolating, germinating and cultivating the cysts.  PCR is a highly sensitive method for detecting dinoflagellate cyst in the sediment.  The aim of this study is to examine whether CO1 primer could detect DNA of multispecies dinoflagellate cysts in the sediment from our sampling sites. Dinoflagellate cyst DNA was extracted from 16 sediment samples. PCR method using COI primer was running. The sequencing of dinoflagellate cyst DNA was using BLAST. Results showed that there were two clades of dinoflag

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Geomorphological Phenomena of the Tigris River between Dojama and Sindia Villages, Al Khalis District, Diyala Province
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Differences in transversal sections and activities of geomorphological operations led to forming geomorphological shapes as river turns and river isles in watercourse in the area of study. The study showed three river turns that are Sindia turn with length 4723m, turn wave 3599 average width 267.6, Zanbour turn length 11374m, turn wave 7110 average width 307.5m,and Dojama turn with length 5876m, turn wave 4982m average width 313.4m. This difference is caused by the activity of erosion and sedimentation that led to the appearance of the length rivers turn.
The study showed that the turn of Dojama is the only corresponding turn, whereas the phenomena of corresponding never appeared in other turns in the area of study. The study also sho

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
An Investigation of the Relationship between Writing Achievement and Writing Strategy Use by Secondary School Students
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Basically, this study aims to identify the extent to which Iraqi secondary school students use writing strategies and how proficiency level and students gender could affect writing strategy use. The study also examines the relationship between writing achievement and writing strategy use among Iraqi secondary school students. For this purpose, 140 Iraqi secondary school students were selected randomly from six different schools. Petric and Czarl’s questionnaire (2003) was adopted in the study as an instrument to collect the needed data. A software of SPSS used to analyze the collected data. The findings revealed that secondary school students appeared as low users of writing strategies; low proficient students do not show a sta

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Numbered Heads Strategy on Developing Oral Expression Skills among Fifth-Grade Primary Students
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This research aims to identify the effect of numbered heads strategy on developing oral expression skills among fifth-grade primary students in Bisha Province. To achieve this, the researcher prepared a research tool represented in the observation card which consists of (27) statements distributed in four axes. The tool was sent to (5) experts in the field to verify their validity. In light of their corrections, the tool was developed to be valid for gathering field information. To verify the validity of the content and the reliability of the tool, the researcher applied it to a sample consists of (20) students from outside the research group. The overall coefficient of correlation between the statements of the tool is as follows: (.95,

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