Preferred Language
Articles
/
jpgiafs-805
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
...Show More Authors

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

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 30 2012
Journal Name
Al-kindy College Medical Journal
Validety of total laryngectomy Under local anaesthesia
...Show More Authors

BackgroundCarcinoma of the larynx represent 10% of head & neck malignancies. The treatment of advanced carcinoma of larynx may include partial or total laryngectomy, with or without laser , radiotherapy,and or chemotherapy . Carcinoma of the larynx usually affect old age , heavy smoker with possible risk of pulmonary diseases & ischemic heart disease , which add risk to the general anaesthetic complication operative & postoperative - Objectives this study was designed to assess the feasibility of total laryngectomy under local anaesthesia in medically unfit patients for general anaesthesia & to re-establish practice doing total laryngectomy under local anaesthesia in those patients.
Methods a prospective study on 12 pa

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
Chemical Synthesis and Characterization of Conducting Polyaniline
...Show More Authors

     The polyaniline powder was chemically manufactured by direct oxidation of aniline. The resulting polymer was characterized by the results of optical, measurements by (FT-IR) spectroscopy, we have detected some of the absorption peaks located at 3498, 2858 cm-1, which correspond N-H vibrations, and C-H expansion of the aromatic ring respectively as well as stretching vibrations of quinoid ring have been observed. Structural properties, such as the surface topography using an atomic force microscope (AFM), and Surface composition by (SEM) have been studied. The structure of some pellets of polyaniline powder have been examined by using analytical X-ray diffraction technique, the pattern of obse

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sat Apr 07 2018
Journal Name
Civil Engineering Journal
Behavior of Precast Prestressed Concrete Segmental Beams
...Show More Authors

The structural behavior of Segmental Precast Post-tensioned Reinforced Concrete (SPPRC) beams largely depends on the behavior of the joints that connect between the segments. In this research, series of static tests were carried out to investigate the behavior of full-scale SPPRC beams with different types of epoxy-glued joint configurations; multi-key joint, single key, and plain key joint. The reference specimen was monolithically casted beam and the other specimens were segmental beams with five segments for each one. The general theme from the experimental results reflects an approximate similarity in the behavior of the four beams with slight differences. Due to the high tensile strength of the used epoxy in comparison to concr

... Show More
Crossref (14)
Clarivate Crossref
Publication Date
Thu Jan 16 2020
Journal Name
Indian Journal Of Forensic Medicine And Toxicology
Clinicopathological Study of Oral Giant Cell Fibroma
...Show More Authors

Giant Cell Fibroma (GCF) is a relatively rare oral mucosal lesion, so named due to the characteristic giant cells present within the fibrous stroma of the lesion, limited number of clinicopathological studies were performed in previously published literature. This study was performed to evaluate the clinicopathological features of Giant cell fibroma in a sample of Iraqi patients. Formalin-fixed paraffin-embedded sections from 22 giant cell fibroma in period between 2010 and 2018 were retrieved from the laboratory of oral pathology of Baghdad University/College of Dentistry, Clinical data and microscopic features were reviewed and analyzed according to the available surgical reports. The mean age of patients at the time of diagnosis was 29.6

... Show More
Preview PDF
Scopus
Publication Date
Sun Jul 07 2013
Journal Name
Journal Of Educational And Psychological Researches
Measurement of double-thinking among university students
...Show More Authors

Current search targeted to:
  1 - Measurement of double-thinking among university students.
  2 - Identify the significant differences in the degrees of double-thinking members of the sample according to the variables of sex (male - female), specialty (I know - a human).
      To achieve the objectives of the research chose researcher samples from the community of the first search for statistical analysis, has reached 400 students, and the second sample of the application of the final, has reached (480) students were selected randomly with simple check of equal value, and the researcher building a search tool double think, After the completion of the scale-building measures think

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 23 2023
Journal Name
Chalcogenide Letters
Fabrication and evaluation of CuAlSe2/Si photodetector
...Show More Authors

In this work, we have examined the spectral response of (p-CuAlSe2/n-Si) detector, (CAS) thin films deposited by thermal evaporation at RT with a thickness (450) nm, and annealing temperature at (473K) for 2 h. Optical transmission measurements displayed reasonably slight transmission besides higher absorbance trendy the visible region, energy gaps were observed by annealing, were found to be direct, and decreased with the effect of annealing. The extreme responsivity value arises at wavelength 459 nm, with improvement value of specific detectivity and quantum efficiency the annealing films be situated originate as greatest suitable aimed at numerous device application.

View Publication
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Corrosion-Resistance Characteristics of Concrete Containing Furfural
...Show More Authors

Corrosion inhibiting admixtures are unique among other methods to protect reinforced concrete from corrosion damage. In this study, the effect of furfural on the fresh and hardened properties of concrete mixes of 35 and 45 MPa compressive strengths as well as the corrosion inhibition of furfural was evaluated. Furfural was added at different dosages (1, 2 and 3% by weight of cement) with and without superplasticizer (HRWR). Different electrochemical measurements were performed (Half-cell potential, Tafel plot and linear polarization resistance). Electrochemical measurements confirmed that furfural dramatically reduces the rate of corrosion; the inhibition efficiencies were 62.7 and 63.8 % due to 3% furfural addition to 35 and 45MPa-concr

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jun 11 2026
Journal Name
Al-adab Journal
Advantages of Seoran's critical speech
...Show More Authors

View Publication
Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Association of Oxidative Stress Markers with Cholelithiasis
...Show More Authors

Oxidative stress markers are of important diagnostic parameters for many disorders including cholelithiasis. This present study has aimed to assess the state of oxidative stress in symptomatic radiographically confirmed (Cholelithiasis) patients by measuring two parameters used as oxidative stress parameters which are serum myeloperoxidase (MPO) and superoxide dismutase (SOD). This study was carried out on 100 patient diagnosed as (Cholelithiasis) patients with 30 age and sex matched healthy controls by measuring serum (MPO) and (SOD) by ELIZA technique .Results showed significantly decrease in antioxidant enzyme(SOD) and increase in serum level of (MPO) comparing with controls.

Keywords: Cholelithiasis , Oxidative stress

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Primaryb realignment of Traumatic posterior urethral rupture.
...Show More Authors

Background: Posterior urethral rupture remains
one of the most difficult and controversial injuries
to treat and its management still controversial.
Aim: To assess the effect of primary
realignment of posterior urethral rupture.
Methods: in this study, 20 patients (mean age
24.7 years, range 12 to 39 years) were admitted to
al-kindey teaching hospital, Baghdad, Iraq, with
complete posterior urethral rupture associated with
fractured pelvis following trauma (3 cases of fall
from high, 17 cases of road traffic accidents). All
the patients were operated upon at the day of
accident to establish the alignment of the posterior
urethra on a Foley's catheter with bladder drainage
by suprapubic catheter.

... Show More
View Publication Preview PDF