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اعتماد منهج ال Six Sigma كالية لتحسين جودة اداء السلطة الضريبية: دراسة حالة في الهيئة العامة للضرائب
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This research aims to improve the process Tax accounting by using the scientific method to such as Six Sigma DMAIC steps called in General. Authority for Tax accounting . this approach has been described Tax accounting process Fully and identify problems experienced by the measurement and analysis and identify the critical success factors to satisfy customers and adoption process redesign Tax accounting process with the possibility of obtaining a high-quality revenue to be used by the body to improve its performance . Collected data and information from interviews with officials, staff and see the details & the conduct & operations in the body, and used well as a questionnair to measure the quality & services present action by the body, Been using traditional and modern tools for the analysis & data and information collected for the purpose & evaluating performance and determining factors and causes chain person and subsidiary affecting the function of power of tax. Particular results & the study showed application & comprehensive quality management system tools , as ( Six Sigma ) system and that the process & not based on fats mutual trust between the holders and power & tax, the low level of services delivery led to five gaps in performance & the body , weak tax revenues and unstable , the tax accounting system suffers from comprehensive and interrelated problems related to domestic environment , the training component is of primary importance in improving accounting process , Justice is the first priority in obtaining high-quality system of income, Financial statements , submitted to the body beyond the limits & statistical control after evidence physical a few influential in the critical success factors .

The researcher with practical system is built Six sigma basis for improved performance as well as future research topics in this the research conclude the necessity body to start treating all main & subsidiary casa on power tax functioning as well as necessity implantation which stated by house of quality and try executes all them . 

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Performance Enhancement of the South Baghdad Thermal Station
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Aim of the research is the study of improving the performance of the thermal station south Baghdad and the main reasons for reduced its efficiency. South Baghdad power planet comprises (6) steam turbine units and (18) gas turbine units .The gas turbine units are composed of two groups: the first group is made up of gas units (1,2), each of capacity (123) MW. The design efficiency of gas turbine units is 32%. The actual efficiency data of steam units is 18.3% instead of 45% which is the design efficiency. The main reason for efficiency reduction of gas units is the rejected thermal energy with the exhaust gases to atmosphere, that are (450-510) ℃.The bad type of fuel used (heavy) fuel. Another reason for the low efficiency and has a neg

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Publication Date
Thu Jun 30 2011
Journal Name
Al-khwarizmi Engineering Journal
Evaluating the Performance of Sharq Dijila Water Treatment Plant
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The study aims mainly to evaluate the performance of Sharq Dijila water treatment plant in removing turbidity for the period of 1-4-2001 to 31-3-2004. Daily data for turbidity of raw, clarified, filtered, and supplied water were analyzed. The results of the study showed that there is a wide variation in turbidity levels of raw water fluctuating between 10-1000 NTU with mean value of 41.3 NTU. Turbidity values of the clarified water varied between 1.4-77 NTU. Based on the turbidity value of 10 NTU and 20 NTU (the design maximum turbidity) the readings gave an acceptable percentage of 32.4% and 86% respectively. The turbidity of filtered water ranged between 0.2-4.5 NTU which are completely in compliance with Iraqi and WHO standards. In ac

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
Patterns of active relation between federal authority and government council not organized into a region
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The local authority represented by the Provincial Council and the administrative units thereof has legislative and supervisory functions which are in the administration and supervision of the local public utilities as provided for by the laws in force. The subject of the interactive relationship between the federal authority and the provincial councils not organized in one of the main problems that accompanied the emergence and application of decentralized system Iraq after 2003, which began since the writing of the Constitution in force for the year 2005 and the law of the provinces No. 21 of 2008 This law has been subjected to political recordings that eventually led to the appearance of this consensus image. The weakness of the legisl

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Publication Date
Sat Aug 17 2019
Journal Name
Journal Of Legal Sciences
General theory of implicit will: Comparative Study
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In accordance with the principle of consensually, contractors have full freedom to express their will. The law does not require that the expression be by a particular means or form, as may be expressly expressed by the will, so the expression of will may be implicit. The general rule is that the parties have the freedom to freely determine the content of the contract Within the limits of the rules that regulate and regulate this will, the implied will or implied expression of will is a positive course of expression of will, but does not directly indicate the truth of the intended meaning, but the circumstances of the case allow weighting of the intended meaning to other possible meanings, In other words, a means or an appearance taken by

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Assessing liquidity to improve bank’s profitability : An applied research - in a number of – Iraqi private banks
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The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ), by the bank’s ability to maximize its profits from its business results without excessive bank’s  liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain, the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liq

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Publication Date
Mon Dec 23 2024
Journal Name
Al–bahith Al–a'alami
The Reliance of the Public of Baghdad on News Broadcasts on Satellite Channels as a Source of Information
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The importance of news broadcasts in society has increased after the domination of television over the mass media, especially after emerging the satellite channels, and spreading the satellite dishes among the public at large.

As well as the great role played by the modern technology in the transmission of news and events happening at once. Such role has contributed, significantly, in changing the concept and values ​​of the news. The live broadcast of the events filmed is the news itself.

In the midst of the great transformations and circumstances that Iraq went through after 2003, which witnessed political and security instability, and the large increase in the number of media, especially satellite channels, in Iraq

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Publication Date
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
In vitro Investigation the Antifungal and 940 nm Diode Laser Effects on Inhibition of Candida Albicans Isolated from Oral Cavity
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Background: Candida albicans is a prevalent commensal that can cause severe health problems in humans. One such condition that frequently returns after treatment is oral candidiasis. Aim: the goal of this research is to evaluate the efficiency of 940 nm as a fungicidal on the growth of Candida albicans in vitro. Material and Methods: In vitro samples (fungal swabs) were taken from the oral cavity of 75 patients suffering from oral thrush. Following the process of isolating and identifying Albicans. The samples are divided into four groups:(Group 1): Suspension of C. albicans was put in a solution of saline as a control group. (Group 2): Suspension of C. albicans that had been treated wit

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Immunohitochemical expression of Bcl-2in human colocrectal carcinoma
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Background: Colorectal carcinoma is the most frequent type of malignancy in terms of incidence,it is the third most common cancer world wide in both sexes . bcl_2 expression has been described as been a better prognostic factor in colorectal carcinoma.
Objcetives: To determine the frequency and the pattern of Bcl-2 expression in colorectal carcinoma by immunohistochemical technique and to correlate this expression with different clinicopathological parameters.
Material and method: Thirty cases of colorectal carcinoma were studied, these cases were diagnosed in private laboratories in Baghdad / Iraq from January 2015 to Juan 2015. Clinicopathological parameter such as age, gender , pathological diagnosi

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Publication Date
Tue Oct 11 2022
Journal Name
College Of Islamic Sciences
Directing Grammarians for Grammatical Dispute To Interpret and Explain the fourth part of the Holy Qur’an
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Abstract

 The miraculous of al-Quran has been surrounded by the attention of scholars, as it is the one that has astonished the rhetoricians with its eloquence. So , they paid attention to every part of it  and hugely they studied it with accuracy in respect to its Surah  ad Ayahs.   It is considered the most important source from which Arab scholars and early grammarians drew, given their unanimity that it is the highest degree of eloquence and the best record of the common literary language.

 

Among these sciences is the science of Grammar, and without Qur’an, this science would not have emerged, which later had control over every science of Arabic

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Publication Date
Tue Jan 29 2019
Journal Name
Arab Science Heritage Journal
منهج النديم البغدادي في فهرسة دواوين الشعر (حتى نهاية العصر الأموي )
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الحديث عن محمد بن إسحاق النديم حديث عن عالم جليل كان له فضل تصنيف سفر خالد من أسفار المعرفة و العلم و سجل ضم عناوين ما أنتجته الأمة العربية الإسلامية في وقت عزها و مجدها و سطوع كوكبها في سماء الدنيا ، فجاء هذا الكتاب جامعا نافعا في بابه .

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