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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
Thu Dec 15 2022
Journal Name
Journal Of Genetic And Environmental Resources Conservation
Anatomical study of the vegetative parts of the species Arum colocasia L. in Iraq
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The current investigation conducted to examine the anatomical aspects of the Arum colocasia L. cultured in Iraq. The study included the anatomical characteristics of the different plant parts, including the root, stem and leaf, the results of the study on the vegetative parts were shown the important anatomical characteristics in terms of the form of the sections reviewed and vertical in them, and the study of their tissues, as well as the stomata complexities and the thickness of the epidermis, vascular bundles, pith, additionally the dimensions of mesophyll and in blade of the leaf. The research was conducted as it is one of the monocotyledon plants and because of the lack of anatomical studies on it, therefore it was studied to know the

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
The Applicability of Multiple MCDM Techniques for Implementation in the Priority of Road Maintenance
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Priority of road maintenance can be viewed as a process influenced by decision-makers with varying decision-making power. Each decision-maker may have their view and judgment depending on their function and responsibilities. Therefore, determining the priority of road maintenance can be thought of as a process of MCDM. Regarding the priority of road maintenance, this is a difficult MCDM problem involving uncertainty, qualitative criteria, and possible causal relationships between choice criteria. This paper aims to examine the applicability of multiple MCDM techniques, which are used for assessing the priority of road maintenance, by adapting them to this sector. Priority of road maintenance problems subject to internal

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Publication Date
Sun Jun 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Promoters on the Activity of Prepared Zeolite Catalyst in FCC Process
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Faujasite type NaY zeolite catalyst was prepared from locally available kaolin, then the prepared NaY zeolite have been modified by exchanging of sodium ion with ammonium to produce NH4Y zeolite. NH4Y zeolite was converted to HY zeolite by ion exchanging with oxalic acid. Zinc and nickel promoters have been added to the prepared HY zeolite catalyst, and the effect of these promoters on the catalytic activity of the prepared HY catalyst was studied in fluid catalytic cracking process using light gas oil as a feedstock. The experimental results show that the promoted catalyst gives higher gas oil conversion and gasoline yield than HY zeolite catalyst at the same reaction temperature and WHSV. It was also found that the promoted catalyst gi

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Publication Date
Thu Aug 18 2022
Journal Name
Journal Of Interdisciplinary Mathematics
The dynamics of Coronavirus pandemic disease model in the existence of a curfew strategy
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Publication Date
Tue Apr 01 2025
Journal Name
Sustainable Materials And Technologies
Current developments in the use of nanotechnology to enhance the generation of sustainable bioenergy
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Publication Date
Tue Jul 20 2021
Journal Name
Materials Science Forum
Investigation into the Distribution of Erosion-Corrosion in the Furnace Tubes of Oil Refineries
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Crude oil is one of the most important sources of energy in the world. To extract its multiple components, we need oil refineries. Refineries consist of multiple parts, including heat exchangers, furnaces, and others. It is known that one of the initial operations in the refineries is the process of gradually raising the temperature of crude oil to 370 degrees centigrade or higher. Hence, in this investigation the focus is on the furnaces and the corrosion in their tubes. The investigation was accomplished by reading the thickness of the tubes for the period from 2008 to 2020 with a test in every two year, had passed from their introduction into the work. Where the thickness of more than one point was measured on each tube in the sa

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Publication Date
Sat Aug 01 2020
Journal Name
Journal Of Engineering
The Effect of Staggered porous fins on the performance of Photovoltaic panel in Baghdad
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The performance of photovoltaic (PV) panel having staggered metal foam fins was examined experimentally in Baghdad, Iraq. Three staggered metal foam fin configurations attached to the backside of the PV panel were studied. The measured parameters were front and back surfaces temperature, open voltage and current circuits, maximum power, and PV efficiency. It was noted that the maximum electrical efficiency enhancement was 4.7% for staggered metal foam fins (case III) than the reference PV panel. The operating temperature of the cell was increased when the value of solar intensity was high. Thereby, the electrical efficiency was decreased. It was found that the metal foam fins decreased the PV temperature by 2-3 o

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Naturally occurring radioactive materials and related hazard indices in Ahdeb oil field
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In this work, measurements of activity concentration of naturally occurring radioactive materials (NORM) isotopes and their related hazard indices for several materials such as crude oil, sludge and water in Ahdeb oil fields in Waste governorate using high pure germanium coaxial detection technique. The average values for crude oil samples were174.72Bq/l, 43.46Bq/l, 355.07Bq/l, 264.21Bq/l, 122.52nGy/h, 0.7138, 1.1861, 0.601 mSv/y, 0.1503mSv/y and 1.8361 for Ra-226, Ac-228, K-40, Ra eq, D, H-external and H-internal respectively. According to the results; the ratio between 238U to 232Th was 4, which represents the natural ratio in the crust earth; therefore, one can be strongly suggested that the geo-stricture of the

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Publication Date
Mon Jan 01 2024
Journal Name
Ieee Access
Enhancing Speed and Imperceptibility in Watermarking Systems by Leveraging Galois Field Tables
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Publication Date
Sun Mar 29 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Water Injection for Oil Recovery in Mishrif Formation for Amarah Oil Field
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The water injection of the most important technologies to increase oil production from petroleum reservoirs. In this research, we developed a model for oil tank using the software RUBIS for reservoir simulation. This model was used to make comparison in the production of oil and the reservoir pressure for two case studies where the water was not injected in the first case study but adding new vertical wells while, later, it was injected in the second case study. It represents the results of this work that if the water is not injected, the reservoir model that has been upgraded can produce only 2.9% of the original oil in the tank. This case study also represents a drop in reservoir pressure, which was not enough to support oil production

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