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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
Wed Jun 01 2022
Journal Name
International Journal Of Early Childhood Special Education
A study of the level of skill self-esteem and some aspects of attention (acute - focus - diversion) and their relationship to the performance of the spiking and serve among young tennis players
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The purpose of this paper is to identifying the level of skill self-esteem of the young tennis players in the Governorate of Baghdad, identifying some aspects of attention (acuteness, concentration, and diversion of attention) among the young tennis players of the Baghdad governorate, and identify the skills of serve and serve spiking in tennis by young tennis players in Baghdad governorate. The researchers used the descriptive approach in the correlative relations style for its suitability and the research problem. the research sample was chosen in a deliberate way from the youth team players in tennis for the Governorate of Baghdad and the participants in the 2021-2022 sports season, whose number is (20) male players and (4) young playe

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Publication Date
Fri Apr 30 2021
Journal Name
Al-kindy College Medical Journal
Slump Test versus Straight Leg Raise Test in the Diagnosing of Lumbar Disc Herniation: A Prospective Comparative Study
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Background: The clinical examination is one of the best suitable methods for diagnosis of low backache. Backache is one disease that the signs, clinical examination finding, and the results on imaging modalities not always related. The straight leg raising (SLR) and slump tests, can be used for diagnosis of lumber disc herniation. Objectives: To compare the result of the slump test and SLR test in the diagnosis of lumber disc herniation. Subjects and Methods: A prospective comparative study conducts on 280 patients in Al-Kindy teaching and private clinics complaints of backache, aging between 18-70 years old with acute or recurrent backache, sciatica pain, or low back and sciatica pain for last 12 weeks, while patients

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Publication Date
Thu Jun 13 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Association of the MDR1 Variants (rs2032582 and rs2032583) with Steroid Response in Iraqi Children with Idiopathic Nephrotic Syndrome
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Background: Several studies linked the development of steroid-resistant nephrotic syndrome (SRNS) to genetic variations in the multidrug resistance 1 (MDR1) gene, though a disparity in findings was underlined among children with different ethnic origins. Objective: This study examined the relationship between MDR1 variants (rs2032582 and rs2032583) and the risk of developing SRNS in Iraqi patients with idiopathic nephrotic syndrome (INS). Methods: This case-control study included children with steroid-sensitive INS (SSNS; n=30) and SRNS (n=30) from the Babylon Hospital for Maternity and Pediatrics. Sanger sequencing was used to determine the participants’ genotypes. Results: The rs2032582 genotypes and alleles were not associated

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Publication Date
Mon Mar 28 2022
Journal Name
Journal Of Physical Education
The Effect of Using a Teaching Aid on Learning Backswing to Handstand on Rings in Youth Artistic Gymnastics
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               The research aimed at designing a teaching aid for learning backswing into handstand as well as identifying its effect on learning skill performance. The researchers hypothesized statistical differences between pre and post-tests in favor of the research group. They used the experimental method on six (13 – 16) year–old Baghdad club gymnasts. The researchers used the one group design in which all players perform pretests followed by special tests on the teaching aid than are tested posttests. The researchers conclude that the teaching aid positively affected learning the skill as well as the teaching aid was very good and endured the performance of all gymnasts. The researcher recommended making simi

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Taxonomical and Comparative morphological study for two wild species of the genus Chaenorhinum (D.C.) Reichb. (Scrophulariaceae) in Iraq.
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Comparative morphological study has been treated for two species of the genus Chaenorhinum (D.C.) Richb., These species were: 1. Chaenorhinum calycinum 2. Chaenorhinum rubrifolium (Robill. & cast. Ex Lam. & DC.) Fourr. The genus belong to the family Scorphulariaceae. Morphological characters has been studies for: root, stem, leaves, flowers (calyx, corolla, androcium including filaments and anthers, gynocium including ovary, style and stigma), fruits and seeds also has been characterized. Key for there two species presented using some quantitative characters. Other characters like shape of fruits and seeds were used too, and they were of a useful taxonomic value

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Physical Education
Designing and Standardizing two Passing tests for the Initial selection of Individuals With Simple Mental Disabilities In Futsal
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The five-a- Side Soccer for people with a minor mental disability has become as important as many other sporting events. Therefore, the researcher considers that the basic skills tests are suited to the level of the tested individuals in terms of their age and mental ability. The technical aspects were adopted as a means of selecting from They are qualified to practice this game in the simplest form, so show the importance of the problem of research through the design and codification of two tests of handling skills belonging to this category and adopted by the training cadres during the selection process. The research community for people with minor mental disabilities determines the male category of the mental and social disability instit

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Publication Date
Tue Nov 11 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The surface roughness of new fluoride releasing material after using three polishing protocols and storage in artificial saliva
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Background: Prophylaxis methods are used to mechanically remove plaque and stain from tooth surfaces; such methods give rise to loss of superficial structure and roughen the surface of composites as a result of their abrasive action. This study was done to assess the effect of three polishing systems on surface texture of new anterior composites after storage in artificial saliva. Materials and methods: A total of 40 Giomer and Tetric®N-Ceram composite discs of 12 mm internal diameter and 3mm height were prepared using a specially designed cylindrical mold and were stored in artificial saliva for one month and then samples were divided into four groups according to surface treatment: Group A (control group):10 specimens received no surfa

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Publication Date
Mon Apr 01 2024
Journal Name
Latin American Journal Of Pharmacy
The protective effect of iraqi Juniperus oxycedrus plant on acute kidney injury induced by lipopolysaccharide in mice model
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Inflammatory control is essential to diminish injury and make renal injury treatment simpler. Proposed therapeutics have primarily targeted pro-inflammatory variables. Juniperus oxycedrus was frequently used to treat a variety of infectious disorders, hyperglycemia, obesity, TB, bronchitis, inflammation, and pneumonia. Juniperus oxycedrus twigs and leaves were defatted with n-hexane using Soxhlet apparatus then the residue of plant material dried and re-extracted sequentially by two different solvents Ethylacetate and methanol. The pro-inflammatory markers IL-1 and iNOS, as well as the potential kidney biomarker KIM-1, TNF-α, and transcription factor NF-KB were measured using the RealTime Quantitative qPCR method. The results showed that J

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Publication Date
Wed Dec 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD IN IRAQ OF TANQUA ANOMALA (LINSTOW, 1904) FROM THE DICE SNAKE, NATRIX TESSELLATA TESSELLATA (LAURENTI, 1768)
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Tanqua anomala (von Linstow,1904) specimens were recovered, from the lining wall of the gastro-intestinal tract of the dice snake Natrix tessellate tessellate (Laurenti, 1768) collected in Baghdad city, central Iraq. Measurements of the males, females and a comparison of the nematode with other studies tabulated. Reporting of Tanqua anomala from this snake represents the first record for Iraq as well as a new host record.

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Publication Date
Fri Mar 01 2024
Journal Name
Physical Chemistry Research
Exploring the Potential of Quantum Chemical Calculations for Synthesized Quinazoline Derivatives as Superior Corrosion Inhibitors in Acidic Environment
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Hydrochloric acid (HCl) is a substance that is frequently utilized in industrial operations for important tasks such as chemical cleaning and pickling metallic surfaces.Therefore, the corrosion inhibition ability of three newly synthesized quinazoline derivatives namely, 3-allyl-2-(propylthio) quinazolin-4(3H)-one) (APQ), (3-allyl-2-(allylthio) quinazolin-4(3H)-one) (AAQ), (3-allyl- 2-( Prop -2-yn -1-ylthio) Quinazolin - 4 (3H) - one) (AYQ) were theoretically determined and these compounds were characterized using Fourier Transform Infra-Red (FTIR) and 1H and 13C Nuclear Magnetic Resonance (NMR) spectroscopic. A series of quantum chemical properties of these derivatives: EHOMO, ELUMO, energy gap (ΔE),dipole moment (μ), hardness (η), soft

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