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
New metal complexes of some transition metal ions Co(II), Cu(II) , Cd(II) and Zn(II) were prepared by their reaction with previously prepared ligands HLI= (P-methyl anilino) phenyl acetonitrile and HLII = (P-methyl anilino) –P– chloro phenyl acetonitrile . The two ligands were prepared by Strecker’s procedure which includ the reaction of p- toluidine with benzaldehyde and P- chlorobenzaldehyde respectively. Structures were proposed depending on atomic absorption , i.r. and u.v.visible spectra in addition to magnetic susceptibility and electrical conductivity measurements.
The article presents the synthesis and liquid crystalline properties of some of new bent and linear core compounds containing a 1,3,4-oxadiazole, piperazine and thiazolidin-4-one rings as a central core. The new synthesized compounds were characterized by elemental analysis and FTIR, ¹HNMR and mass spectroscopy). The liquid crystalline properties were studied by polarized optical microscopy and differential scanning calorimetry. All Schiff bases compounds with 1,3,4-oxadiazole and piprzaine ring in central core presented liquid crystalline properties. The liquid crystallinity of compounds containing 1,3,4-oxadiazole and thiazolidin-4-one rings as a central core were found depending on the type of terminal substituents.
ملخص البحث
يعد البيت المكان الاجتماعي الأول الذي تبنى فيه الصحة النفسية لدى الفرد منذ بداية حياته كطفل في ظل أسرته ، إلا أن الروضة تمتلك على الرغم من ذلك أثراً تكوينياً مهماٌ في حياة الطفل وعلى شخصيته ، والتي لا يمكن ان يقلُّ عن أثر الايجابي للبيت ؛ ذلك أن المفهوم الجديد لدور الروضة لا يقتصر بمجرد كونها مكانًا تقوم فيها المعلمة بتزويد الاطفال بالمعر
... Show MoreSix membered heterocyclic derivatives (dihydroquinazoline-4-one and 1,3-benzothiazine-4-one (6–15)) were synthesized by cyclization reaction of Schiff bases (1–5) with anthranilic acid and o-mercaptobenzoic acid in oily bath. Prepared compounds was characterized by FTIR, 1H NMR, 13C NMR, mass spectroscopy and elemental analysis to confirm structure of synthesized derivatives. Heterocyclic compounds are of interest for scientific research due to important antioxidant properties; Compounds 10, 12, and 15 appeared good results by scavenging free radicals. Investigation of microbial activity to synthesized compounds 6–15 showed that compounds 6, 10, and 11 demonstrate the highest inhibition zone.
At thermal energies near stellar conditions, nuclear reactions are sensitive to resonance strengths of the nuclear reaction cross-section. In this paper, the resonance strengths of nuclear reaction were evaluated numerically by means of nuclear reaction rate calculations using a written Matlab code, at the energies of interest in stellar nuclear reactions. The results were compared with standard reaction before and after application of a statistical analyses, to select the best parameters that made theoretical results as close as possible to the standard values. Fitting was made for different temperature ranges up to 10 GK, 0.6 GK and 0.25 GK. The evaluated results showed that as the temperature range becomes narrower, more error is ad
... Show MoreThe present work aimed to study the efficiency of nanofiltration (NF) and reverse osmosis (RO) membrane for heavy metal removal from wastewater and study the factors affecting the performance of these two membranes: feed concentrations for heavy metal ions, pressure, and flow rate. The experimental results showed, heavy metals concentration in permeate increase with raise in feed concentrations, decline with increase in flow rate. The raise of pressure, heavy metals concentration decreases for RO membrane, but for NF membrane the concentration decrease and then at high pressure increase. The rejection percentage for chromium in NF and RO is 99.7% and 99.9%, for copper is 98.4% and 99.3%, for zinc is 97.9% and 99.5%, for nickel is 97.2% and
... Show MoreConducted the study of the experimental conditions of the interaction of glass the visual Alpmuth containing 15% Mall of zinc with phosphoric acid ????? various degrees of thermal and clip areas prone to interact different way turntable
APFS Mohammed, 2014