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Measuring the impact of internal control on tax performance using balanced score card indicators: An applied research in a sample of the branches of the General Tax Authority in Iraq
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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

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Publication Date
Mon Jan 01 2018
Journal Name
Acta Pharmaceutica Sciencia
Phyto-fabrication, characteristics and anticandidal effects of silver nanoparticles from leaves of ziziphus mauritiana lam
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In this work, silver nanoparticles (AgNPs) were biosynthesized from leaves of Ziziphus mauritiana Lam. jujube plant in Iraq and tested against fungal pathogens. Extract of leaves of Z. mauritiana mixed with 10-3 M AgNO3exposed to slight sunlight for 3 days. Characterization of AgNPs was done using UV-visible spectroscopy, SPM (scanning probe microscopy) and atomic force microscopy (AFM). The change of solution color from pale brown to dark brown and the exhibited maximum peak at 445 nm accepted as an indicator to biosynthesized AgNPs. Aqueous extract of Ziziphus mauritiana is considered as biological reduced and stabilized agent for Ag+ to Ag0. AFM showed the formation of irregular shapes of AgNPs. The biosynthesized silver nanoparticles ha

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Publication Date
Fri Jun 01 2018
Journal Name
Iraqi Journal Of Science
Cleavage of mucin and salivary agglutinin by partiallypurified protease from native strain of Streptococcus mutansan67
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Publication Date
Fri Aug 05 2022
Journal Name
Spectroscopy Europe
Raman spectroscopy analysis for monitoring of chemical composition of aspirin after exposure to plasma flame
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A Raman spectroscopy method was optimised to examine the chemical changes of aspirin tablets after interaction with helium temperatures. Several aspirin tablets were exposed to plasma-assisted desorption ionisation flame for different times (10, 30, 50, 60, 180 and 300s) and then analysed by Raman spectroscopy using optimal conditions. The changes in chemistry between exposed and fresh (without exposure to plasma) tablets were compared. The vibrational peaks of the aspirin molecule in the Raman spectrum were identified by checking the peak position. The results showed clear spectra with increases in intensity of vibrational peaks until 30s, whereas no spectra were measured for the exposed tablets to plasma flame after 50s. It can, the

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Publication Date
Sat Nov 30 2024
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of Some Oxazolidine and Thiazolidine Derivatives and Study of their Antioxidants Activity
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 In this work, the preparation of some new oxazolidine and thiazolidine derivatives has been conducted. This was done over two steps; the first step included the synthesis of Schiff bases A1-A5 in 72-88% yields by the condensation of isonicotinic acid hydrazide and aldehydes. The second step includes the cyclization of derivatives A1-A5 with glycolic acid and thioglycolic acid to obtain the desired products, oxazolidine derivatives B1-B5 (44-60% yields) and thiazolidine derivatives C1-C5 (41-61% yields), respectively. The structure of the prepared compounds was characterized using FT-IR, 1H NMR, and 13C NMR spectroscopy. Some of the produced compounds were tested for antioxidant properties.  

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Publication Date
Fri Dec 06 2019
Journal Name
Mechanics Of Advanced Materials And Structures
Finite element modeling of RC gable roof beams with openings of different sizes and configurations
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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Manufacturing Processes
Fully coupled thermomechanical simulation of friction stir welding of aluminum 6061-T6 alloy T-joint
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The current study executes a fully coupled thermomechanical simulation of friction stir welding (FSW) process of aluminum 6061-T6 alloy T-joint type using finite element method. The analysis simulation accounts for the three steps of the FSW process which includes: plunging, dwelling, and moving stages. The temperature history, associated stresses and strains generated through the FSW phases, tool reaction force, and time-dependence of the energy dissipation were evaluated. To overcome the shortcomings of purely Lagrangian and Eulerian descriptions, Arbitrary Lagrangian Eulerian (ALE) formulation, adaptive meshing, and the mass scaling were used as techniques to improve sequence modeling of the friction stir welding process. Coulomb’s fri

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Publication Date
Mon Apr 01 2019
Journal Name
International Journal Of Greenhouse Gas Control
CO2-wettability of sandstones exposed to traces of organic acids: Implications for CO2 geo-storage
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Wettability of CO2-brine-mineral systems plays a vital role during geological CO2-storage. Residual trapping is lower in deep saline aquifers where the CO2 is migrating through quartz rich reservoirs but CO2 accumulation within a three-way structural closure would have a high storage volume due to higher CO2 saturation in hydrophobic quartz rich reservoir rock. However, such wettability is only poorly understood at realistic subsurface conditions, which are anoxic or reducing. As a consequence of the reducing environment, the geological formations (i.e. deep saline aquifers) contain appreciable concentrations of various organic acids. We thus demonstrate here what impact traces of organic acids exposed to storage rock have on their wettabil

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Publication Date
Sun Mar 01 2026
Journal Name
Iraqi Journal Of Physics
Fabrication and Reduction of Graphene Oxide via Hammer Method: Investigation of Structural and Optical Properties
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In this study, reduced graphene oxide (rGO) was synthesized from graphene oxide (GO) via an ascorbic acid-assisted reduction process. GO was synthesized from graphite powder using a modified Hummers technique. The surface morphology, structure, functional groups, and elemental compositions of the produced materials were studied using various methods, such as scanning electron microscopy (SEM)/EDX, X-ray diffraction (XRD), atomic force microscopy (AFM), Fourier transform infrared (FTIR), and UV-Vis. The removal of oxygen-containing functional groups in rGO through reduction resulted in poor sample quality. In addition, FTIR investigations revealed that GO contained more oxygen-containing functional groups than rGO. Typical peaks at 2

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Publication Date
Tue Mar 15 2016
Journal Name
Hepatology
Carboxylesterase 2 prevents liver steatosis by modulating lipolysis, endoplasmic reticulum stress, and lipogenesis and is regulated by hepatocyte nuclear factor 4 alpha in mice
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Nonalcoholic fatty liver disease (NAFLD) is a common liver disease that ranges from simple steatosis to nonalcoholic steatohepatitis (NASH). So far, the underlying mechanism remains poorly understood. Here, we show that hepatic carboxylesterase 2 (CES2) is markedly reduced in NASH patients, diabetic db/db mice, and high‐fat diet (HFD)‐fed mice. Restoration of hepatic CES2 expression in db/db or HFD‐fed mice markedly ameliorates liver steatosis and insulin resistance. In contrast, knockdown of hepatic CES2 causes liver steatosis and damage in chow‐ or Western diet‐fe

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Publication Date
Thu Jun 30 2022
Journal Name
مجلة علوم التربية الرياضية - جامعة الأنبار
علاقة زاویة کاحل القدم بارتفاع الکرة المصوبة باتجاه الزوایا العلیا للمرمى اثناء تنفیذ رکل الکرة من علامة الجزاء فی کرة القدم وتأثیرها فی احراز الأهداف
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هدف البحث إلى التعرف على اهمية الكرات العالية المصوبة باتجاه الزوايا العليا وعلاقتها بتسجيل الاهداف من خلال اجراء دراسة استطلاعية معمقة بتحليل مباريات كأس العالم لكرة القدم 2018 للتعرف على نسب الاهداف المسجلة والأهداف الأكثر شيوعا . كما هدف البحث الى التعرف على علاقة زاوية كاحل القدم بارتفاع الكرة المصوبة باتجاه احدى زوايا المرمى العليا وتأثيرها بتسجيل الأهداف اثناء ركل الكرة من علامة الجزاء في كرة القدم من

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