This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclusions, most notably the existence of a significant weakness in the risk assessment due to the lack of modern mechanisms and tools to measure, analyze and evaluate risks, in addition to the Authority's reliance on traditional monitoring and follow-up mechanisms in the audit of tax data, as well as the disproportionate number of taxpayers registered in the tax. With the capabilities of the tax authority and its branches
(32)
(20)
In the present study a new synthesis method has been introduced for the decoration of platinum(Pt) on the functionalized graphene nanoplatelet (GNP) and also highlighted the preparation method of nanofluids. GNP–Pt uniform nanocomposite was produced from a simple chemical reaction procedure, which included acid treatment for functionalization of GNP. The surface characterization was performed by various techniques such as XRD, FESEMand TEM. The effective thermal conductivity, density, viscosity, specific heat capacity and stability of functionalized GNP–Pt water based nanofluids were investigated in different instruments. The GNP–Pt hybrid nanofluids were prepared by dispersing the nanocomposite in base fluid without adding any surfac
... Show More
(205)
(193)
A long-span Prestressed Concrete Hunched Beam with Multi-Opening has been developed as an alternative to steel structural elements. The commercial finite element package ABAQUS/CAE version 2019 has been utilized. This article has presented the results of three-dimensional numerical simulations investigating the flexural behaviour of existing experimental work of supported Prestressed Concrete Hunched Beams with multiple openings of varying shapes under static monotonic loads. Insertion openings in such a beam lead to concentrate stresses at the corners of these openings; as a result, extensive cracking would appear. Correlation between numerical models and empirical work has also been discussed regarding load displacemen
... Show More
(5)
(4)
Abstract
This work is considered the first study for the components of the Iraqi Leucaena leucocephala plant, where the different phytochemical compounds that present in the aerial parts were identified by using the gas chromatography/mass spectrometry technique (GC/MS). The type of the components and their concentration will differ according to the part of the plant used and the method of extraction (hot and cold). This study made a comparison in lupeol concentration that was identified and isolated from petroleum ether fractions of Leucaena leucocephala by using Gas Chromatography/Mass Spectrometry (GC/MS), High-performance thin-layer chromatography (HPTLC), and Preparative High-Performance Li
... Show More
(14)
A novel azo dye ligand namely (2-(pyridin-3-yldiazenyl)naphthalen-1-ol (HPYNA), was synthesized by the coupling reaction of diazonium salt of 3-aminopyridine with naphthol. The palladium(II) complex for HPYNA ligand was prepared by reacting palladium(II) ions with the HPYNA ligand. These synthesized compounds were characterized using different techniques, including mass, 1H-NMR, infrared, and UV-Vis spectroscopy. The infrared results show that the azo ligand reacts as a bidentate via the oxygen atom of phenol and nitrogen atom of the azo group. The palladium(II) complex is square-planer with diamagnetic properties depending on the results of electronic transitions and magnetic sensitivity. The HPYNA ligand and palladium complex show
... Show More
(5)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
Prediction of daily rainfall is important for flood forecasting, reservoir operation, and many other hydrological applications. The artificial intelligence (AI) algorithm is generally used for stochastic forecasting rainfall which is not capable to simulate unseen extreme rainfall events which become common due to climate change. A new model is developed in this study for prediction of daily rainfall for different lead times based on sea level pressure (SLP) which is physically related to rainfall on land and thus able to predict unseen rainfall events. Daily rainfall of east coast of Peninsular Malaysia (PM) was predicted using SLP data over the climate domain. Five advanced AI algorithms such as extreme learning machine (ELM), Bay
... Show More
(24)
(17)
يرمي هذا البحث الى تعرف اثر استراتيجية تعليم الاقران في تصحيح الفهم الخاطئ للمفاهيم الجغرافية لدى طالبات الصف الاول متوسط