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
Purpose: To synthesize and characterize novel Schiff base-chitosan composites and determine their antimicrobial activity. Methods: Novel Schiff-base chitosan composites were synthesized by grafting polyvinylpyrrolidone and then replacing it with different aldehydes. The resulting composites were characterized using advanced analytical techniques, including thermogravimetric analysis (TGA), x-ray diffraction (XRD) studies and Fourier transform infrared spectroscopy (FT-IR). Results: The FT-IR results revealed that the Schiff-base chitosan was successfully produced during mixing and the crystallinity change of the samples was explained by the XRD patterns. Thermogravimetric analysis (TGA) of compounds A1, A3 and A4 showed weight loss
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Background: The purpose of this study was to compare regional bond strength at middle and cervical thirds of the root canal among glass fiber-reinforced composite (FRC) endodontic posts cemented with different cements, using the push-out test to compare the performance (retention) of two types of luting cements; polycarboxylate cement and Zinc phosphate cement used to cement translucent fiber post and to compare the result of the push-out test at different storage times;1 week ,1month and 2 months. Materials and methods: Ninety caries-free, recently extracted single-rooted human teeth with straight root canals was used in this study, The root canals were endodontically instrumented at a working length of 0.5 mm from the apex by m
... Show MoreThe latest open commercial markets among countries, shift of capitals, and rise of mass economic, large international organizations, and international contracts leaded to a great increase of competition among countries for attracting capital for investments, specially among under developing countries which had bad economic situation, and which thinks that investment is the best solution to solve their old economic problems.
Developing small, and medium establishments in all economic sectors became the main economic force and natural resources for the development and growth of under developing countries. Small and medium establishments became the majority of any country establishments, and the past international experience shows t
... Show Moreأختير مشروع مزرعة فدك في محافظة النجف االشرف المستثمر من العتبة العلوية المقدسة. يقع المشروع في الجهة الشمالية شرقا ة عرض ''54.38 '57 º31 الـــــــــــى ً الغربية لمحافظة النجف االشرف بين خطي طول ''18.78 '0 º 44 الى ''53.46 '7 º44 ودائر ''17.53 '2 º32 شماال بمساحة اجمالية للمشروع تقدر بـــ 35493 هكتار لتقييم بعض الصفات الكيميائية للترب الصحراوية في تحديد دليل نوعيتها وصحتها لمشروع مزرعة فدك/ محافظة النجف االشرف، اذ تم اخذ 40 عينة سطحية
... Show Moreتبحث هذه الدراسة في المهارات االتصالية عند المحررين الصحفيين وترتيب أولويات امتالكها لديهم إذ تلعب المهارات االتصالية دورا مهما في نجاح عملية التحرير الصحفي للرسالة بكل أنواعها سواء كانت خبرا أو مقاال أو تقريرا أو تحقيقا أو حديثا ، وتتنوع هذه المهارات بين األساسية المتعلقة باالتصال والمالحظة القوية وسرعة التعبير وبين المكملة لها المتعلقة باللغة والمعنى واإلرسال واالستقبال ، وتأتي هذه الد ارسة لتركز الضوء
... Show Morehe is one of the most prominent Arab personalities who contributed in the Arab Muslim world, scholars and historians who appeared in the seventh century AH - the thirteenth century AD, contributed to enrich the Arab scientific heritage in his distinguished book “The Wonders of Creatures and the Strangeness of Existences” because it contained what God Almighty created and the oddities on dry land and water
The research deals with the issues related to the fixed names of God U, which are from a set of issues mentioned in the Book of Observations of the Keys Explaining the Mishkat al-Masbah by Abu Al-Hasan Al-Mubarakfory (d. 141 AH). It included five demands: the first of them is in proving and identifying the most beautiful names and divisions of God, and the second in the name, name and name. And the third: It was in their number, while the fourth: in deriving the names, is it suspensive or not? And Fifth: The Compilation of Allah’s Most Beautiful Names.
The research deals with the Presidents of the Christians who called themselves (Ghaltka) in the book titled (orient chirsy patriarchs) that talked about their scientific practical biography adding to) that their completeness on the position of Ghaltka with its decrees and caliphs who were contemporaries to them ,as well as their places, deaths, cemeteries and their accomplishments In accordance with the powers granted to them and also it mentions the situation of The Abbasid caliphate with them and with the sons of their sect .