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The annual regulations r0le in achieving justice in tax accounting in the field of income tax: Applied Research in the General Commission of Taxes
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The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justice in distribution of taxation burden among taxpayers during the period of enactment but

Also  how to get taxes and show justice in application of taxation law  . In spite of the comptroller’s  agreement to the financial bills  prepared by the taxpayer  but the financial authority don’t regard these bills in accounting and this weaken the trust between the financial authority and the comptroller .

The most important of the recommendations in the research is that justice in application and collecting taxes by the financial authority  , the methods of collecting taxes are surely applied in a precise and active way .The comptroller must do his best professionally and morally to trust the General Commission of Taxes that depend on his reports to change his role from deputy for companies to a power to show truth to these companies .

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
REVIEWING THE IMPLICATIONS OF TRAINING FOR ACADEMIC ADMINISTRATION STAFF AT CENTRAL MICHIGAN UNIVERSITY
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Training has an effect on employees’ performances. Accordingly, the person who is responsible for employees’ development must figure out the most effective way to train and develop employees. Central Michigan University (CMU) has recognized the importance of providing appropriate training for employees who have a duty in advising students. The reason is that these employees have a significant impact on students’ educational performances. Thus, special attention to this category of employees is needed to improve advising quality. This research attempted to explore the impact of training on academic advising at CMU. Face-to-face interviews and online surveys were used as data collection tools for this study. The study scope c

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Publication Date
Thu Dec 20 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ANTIMICROBIAL ACTIVITY OF EDIBLE FILM FROM WHEY PROTIEN ISOLATE INCORPORTED WITH GREEN TEA EXTRACT AND ITS USE IN CHEESE COATIN: ANTIMICROBIAL ACTIVITY OF EDIBLE FILM FROM WHEY PROTIEN ISOLATE INCORPORTED WITH GREEN TEA EXTRACT AND ITS USE IN CHEESE COATIN
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The aim of the current research is to study the effect of adding green tea to the edible film prepared from the whey protein isolate on the effectiveness of microorganisms and evaluating the of antimicrobial effectiveness of these films on Iraqi soft cheese packaging during the nine days of storage as an alternative to commercial packaging. At the beginning of the study, the minimum inhibitory concentration was measured by calculate the diameter of the zone of inhibition on growth of the bacteria and it's included the group of Gram negative bacteria (Escherichia coli, Salmonella spp, Pseudomonas Aeruginosa) and the group of Gram positive bacteria (Staphylococcus Aureus, Bacillus spp) and a yeast (Candida Albican). Where the diameter of t

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Silver Nanoparticles and their Role in Gene Expression of Motility Gene motB and Repression of AI-2-Controlled Gene
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Antibiotic resistance is the capability of the strains to resist or protect themselves from the effects of an antibiotic. Such a resistance towards the current antimicrobials leads to the search of novel antimicrobials. Nanotechnology has been promising in different field of science and among it is the use of nanoparticles as antibacterial agents. The gastrointestinal tract seems to be the primary reservoir of uropathogenic E.coli (UPEC) in humans. UPEC strains harbour the urinary tract and cause urinary tract infection. They cause serious ailments in terms of humans. They develop resistance and increase their virulence by forming biofilms. They also show a remarkable locomotory movement with the aid of autoinducer controlled ge

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Weighted Least Squares Estimation of the Effect of Wastewater Pollution of Tigris River / Wasit Governorate
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Abstract

The analysis of Least Squares: LS is often unsuccessful in the case of outliers ​​in the studied phenomena. OLS will lose their properties and then lose the property of Beast Linear Unbiased Estimator (BLUE), because of the Outliers have a bad effect on the phenomenon. To address this problem, new statistical methods have been developed so that they are not easily affected by outliers. These methods are characterized by robustness or (resistance). The Least Trimmed Squares: LTS method was therefore a good alternative to achieving more feasible results and optimization. However, it is possible to assume weights that take into consideration the location of the outliers ​​in the data and det

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
The Single Particle Level Density Calculations for Th 232 90 Using Equidistant Space Model (ESM) and NON-ESM in Fermi Gas Model
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The single-particle level densities for Th 232
90 , at certain exciton number, are
calculated in terms of Equidistant Space Model, ESM, and NON-ESM, of Fermi
Gas Model. It is found that the single particle level density, g, has no longer a
constant value and becomes an energy dependent on the contrary with NON-ESM.
The finite depth of the nuclear well and pairing corrections are examined with
behavior of the single level density for both models. The particle-hole state density
has been calculated, by means of the energy dependence of excited particles and
hole level densities, for one and two fermions systems and different exciton number
in Th 232
90 . The present results are compared between two models with

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Publication Date
Sun Feb 02 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Pharyngeal airway volume and its relationship to the facial morphology in nasal breathing and mouth breathing subjects (A comparative computerized tomography study)
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Background: The value of lateral cephalometric radiographs to evaluate the pharyngeal airway is limited because it provided 2-dimensional (2D) images of complex 3-dimensional (3D) anatomic structures. Three dimensional analyses of the airway volumes are required to understand oral and pharyngeal adaptations in mouth breathing and nasal breathing subjects. The aim of this study was to measure the pharyngeal airway volume and the size of the face, then compare between pharyngeal airway volume in mouth breathing and nasal breathing subjects and find the gender difference in each group, also to study the relation between pharyngeal airway volume and the size of the face. Material and Methods: Fifty patients including 28 males and 22 females wit

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Publication Date
Sun Jan 14 2024
Journal Name
Journal Of Al-rafidain University College For Sciences ( Print Issn: 1681-6870 ,online Issn: 2790-2293 )
Using Nonparametric Procedure to Develop an OCMT Estimator for Big Data Linear Regression Model with Application Chemical Pollution in the Tigris River
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Chemical pollution is a very important issue that people suffer from and it often affects the nature of health of society and the future of the health of future generations. Consequently, it must be considered in order to discover suitable models and find descriptions to predict the performance of it in the forthcoming years. Chemical pollution data in Iraq take a great scope and manifold sources and kinds, which brands it as Big Data that need to be studied using novel statistical methods. The research object on using Proposed Nonparametric Procedure NP Method to develop an (OCMT) test procedure to estimate parameters of linear regression model with large size of data (Big Data) which comprises many indicators associated with chemi

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Publication Date
Sat Feb 03 2018
Journal Name
Chinese Journal Of Physics
A true random number generator based on the photon arrival time registered in a coincidence window between two single-photon counting modules
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True random number generators are essential components for communications to be conconfidentially secured. In this paper a new method is proposed to generate random sequences of numbers based on the difference of the arrival times of photons detected in a coincidence window between two single-photon counting modules

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Publication Date
Mon May 07 2018
Journal Name
Human And Ecological Risk Assessment: An International Journal
Multi-biomarker responses after exposure to organophosphates chlorpyrifos in the freshwater mussels <i>Unio tigridis</i> and snails <i>Viviparous benglensis</i>
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Publication Date
Fri Apr 24 2015
Journal Name
Plos One
Environmental Response and Genomic Regions Correlated with Rice Root Growth and Yield under Drought in the OryzaSNP Panel across Multiple Study Systems
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