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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 Oct 03 2010
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Applying K-W-L Technique on Teaching ESP Students
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         Over the last few decades, many instructors have been trying all kinds of teaching methods, but without benefit. Nevertheless, in the 1986, a new technique is appeared which called K-W-L technique, it  is specified for reading comprehension passages because reading  skill is not easy matter for students for specific purposes (ESP).therefore, the K-W-L technique is a good one for thinking and experiences. To fulfill the aims and verify the hypothesis which reads as follows" it is hypothesized that there are no significant differences between the achievements of students who are taught according to K-W-L technique and those who are taught according to the traditional method

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Publication Date
Sat Dec 28 2024
Journal Name
Journal Of College Of Physical Education
Design and standardization of a progressively difficult educational test for football passing skills for first-year students in the College of Physical Education and Sports Sciences
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Standards play a vital role in documenting the values ​​of new test results in the form of tables. They are one of the basic requirements that the standardization process aims for as a complement to standardizing test procedures, and contribute to knowing the current reality of the student. The degree of readiness and level as a result of practicing different exercises for sports activities, in addition to the possibility of adopting it for comparison with his group or similar groups, classification, prediction and selection. Developing the skill of handling the football in the educational field is an important matter for achieving distinguished performance among students. This skill requires a level of accuracy, speed and control, and

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Attitudes and prayers Ahl al-Bayt peace be upon them to poets In the Umayyad and Abbasid periods Objective study
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Poetry occupied the Arabs in a unique position, especially in the era; ignorant, Umayyad and Abbasid, in addition to its literary and aesthetic dimensions, it is at the forefront of tools and media at the time. The poet appointed society and poetry Diwan Arabs records their exploits and virtues and their valor in the wars... The Prophet Muhammad () realized the importance of poetry, so he took advantage of him in the libel for his Islamic call. In the Umayyad and Abbasid states, poetry had a clear role in social, literary and political life, as the ruling authority used its influence on many poets to be media to support its political theory, by praising the Caliph and his aides, and exposing those who dissented and opposing them. The

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Spatial Aesthetics in the Novels (Shai Al-Aroos by Maysaloon Hadi) and (Qiyamat Baghdad by Alya Talib) Balance Technical Study
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This study aims to create spatial balance between two Iraqi writers' novels (Maysaloon
Hadi, Alya Talib) technical and objective illustrates similarity points and difference in the
writers' style. We depended in our research on spatial classification considering the aggressive
and friendly, since the writers focused on them.
The research study concluded to many sides, some of which are similar and some are
different. Firstly, ingenuity description of the writers. Followed by the deep connection they
have. Because of the personal experience it emanated from alienation sensations and nostalgia
to deep roots to homeland.
On the other hand, difference aspects, we see Maysaloon takes symbols and illusions
unlike Aly

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Publication Date
Thu Mar 23 2023
Journal Name
Journal Of Kerbala For Agricultural Sciences
Evaluation of the effectiveness of spore suspension and fungal filtrate of Metarhizium anisopliae fungus in controlling Tribolium castaneum (Coleoptera: Tenebrionidae)
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This study evaluated the effect of spore suspension and fungal filtrate against different developmental stages of Tribolium castaneum third and fifth larval instars and adults. Two isolates of entomopathogenic fungus Metarhizium anisopliae were used (commercially (Met 52 EC), and domesticly). For the two isolates, the effectiveness of various conidial concentrations were (1 × 104 ; 1 × 106 ; 1 × 108  conidia/ ml) and various concentrations of fungal filtrate (100,75,50%) were evaluated. It is observed that the fungal filtrate at a concentration of 75% and the conidial concentration of 1 x 108 conidia /ml for both isolates were the most effective in causing the highest mortality rates to the third and fifth instar larva and adult

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Publication Date
Mon Nov 17 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An Evaluation of the Effectiveness of Coenzyme Q10 Gel in Management of Patients with Chronic Periodontitis (II inter group comparison)
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Background: Anti-oxidants are used as supplements to counteract the over production of free radicals in periodontal disease.Co-Q10 functions as an intercellular antioxidant by acting as a primary scavenger of free radicals (FRs) and reactive oxygen species (ROS), this study aimed to evaluate the effect of intra pocket application of perio Q gel (coenzyme Q10) alone and as adjunct to scaling and root planing on the periodontal clinical parameters in the treatment of patients with chronic periodontitis and compare the better improvement on the clinical periodontal parameters among different treatment modalities at 3 and 6 weeks. Materials and methods: A total of 323 sites with pocket depth (5-8) mm in patients with chronic periodontitis were

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Publication Date
Mon Jul 30 2018
Journal Name
Journal Of Pharmacy And Biological Sciences
Histological study of the embryogenesis of metencephalon in pre-implantation of albino rat's embryos after maternal treated with silver nanoparticles
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Cerebellum is the most important and critical part of the central nervous system, cerebellum is very sensitive to the abnormal changes during the embryological development in its histological structure, the exposure to any infection during embryogenesis produce abnormalities in the cerebellum and behavioral of offspring. In this study we tried to study the ontogenesis of the cerebellum in the embryos of the albino rats and detection the effect of the AgNPs on the ontogenesis of the rat cerebellum after exposure of AgNPs during pregnancy. we used 60 female pregnant rats divided in to three group, each contain 20 female, (G1) treated with 2mg/kg /day suspension of silver nanoparticles (Ag NPs) (G2) treated with 20mg/kg/day AgNPs from first da

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Inhibitory Effect of Bacteriophages Isolated from Sewage Water in the City of Kirkuk on some Types of Human Pathogenic Bacteria
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Most approaches to combat antibiotic resistant bacteria concentrate on discovering new antibiotics or modifying existing ones. However, one of the most promising alternatives is the use of bacteriophages. This study was focused on the isolation of bacteriophages that are specific to some of commonly human pathogens namely E. coli, Streptococcus pyogenes, Staphylococcus aureus, Proteus mirabilis, Pseudomonas aeruginosa, Salmonella spp. and Klebsiella pneumoniae. These bacteriophages were isolated from sewages that were collected from four different locations in Kirkuk City. Apart from S. pyogenes, bacteriophages specific to all tested bacteria were successfully isolated and tested for their effectiveness by spot test. The most effective

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives J.
Evaluation of the performance of triple, single crosses and their inbred in bred lines of maize under two plant population
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Effect of different concentration of Gibberellic and Proline acid in the growth and production of pea plant Pisum sativum L.
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This experiment was conducted to evaluate the effect of foliar spraying with gibberellic acid concentrations (0,50,100)mg.L­¹ and proline acid concentrations (0, 25, 50)mg.L­¹ and their interactions on some growth parameters of pea plant using clay pots in the botanical garden of Biology Department College of Education for pure science Ibn –Al-Haitham ,Baghdad University, for the growing season 2012-2013 the experiment involved the studing of some growth parameters as plant?s height, dry weight, wt. of pods.plant­¹, biology yield and the concentration of some major elements (nitrogen, phosphorus and calcium) in plant?s seeds. The experiment was designed according to Completely Randomized Desig(CRD) with three replications. R

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