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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BACKGROUND : Bifurcational coronary lesions are
frequent and amounts to almost one fifth of routine
practice concerning up to 15 – 20 % of cases .
Revascularization by percutaneous coronary
intervention ( PCI ), of bifurcational lesion has
become easier by stenting yet it remains a frequent
challenge.
OBJECTIVE : To evaluate the success and hospital
complications of two most frequent technique of stent
deployment in bifurcational PCI.
METHODS : We prospectively analysed the data of
140 consecutive patients with bifurcational PCI at
Ibn_Al-Bitar Hospital for cardiac surgery for the
period from July 2008 to July 2009 .
Depending on whether the side branch was stented or
not, the patient has fa
The recent development in communication technologies between individuals allows for the establishment of more informal collaborative map data projects which are called volunteered geographic information (VGI). These projects, such as OpenStreetMap (OSM) project, seek to create free alternative maps which let users add or input new materials to the data of others. The information of different VGI data sources is often not compliant to any standard and each organization is producing a dataset at various level of richness. In this research the assessment of semantic data quality provided by web sources, e.g. OSM will depend on a comparison with the information from standard sources. This will include the validity of semanti
... Show MoreThe present study was done to prepare a gastroretentive floating tablet of captopril (CAP) which is an angiotensin converting enzyme inhibitor (ACE-inhibitor) used in the treatment of hypertension and heart failure. CAP is mainly absorbed from the proximal intestine and to a lesser extent from the stomach, also CAP stability decreases as the pH raised above 1.2 and this makes it a suitable candidate for floating dosage form.Effervescent floating tablets of CAP were prepared in order to prolong the gastric residence time and increase the bioavailability of the drug. The floating tablets of CAP were prepared by direct compression and wet granulation technique, using the polymer hydroxypropylmethylcellulose (HPMC) as the primary retarding p
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Communication is a vital process that needs much more understanding and mutual background knowledge on the part of ESL learners in terms of grammar, meaning and context. Thus, the main aim of the current research paper is to identify and figure out the denotative and connotative meaning of barnyard verbs in English and practically analyzing these verbs to identify the dictionary meaning from connotative one. The main problem of this study is attributed to the fact that ESL learners may not be able to identify and understand the connotative meaning of barnyard verbs since these verbs are onomatopoeic (i.e,) a word that phonetically imitates, or suggests the source of sound that it describes). Consider the following example: the verb "coo" ha
... Show MoreIn this work, production of silicon metal at high purity of 99% by using Iraqi–starting materials (Iraqi sand and plant coal)was reported, electric arc–furnaces assembly was manufactured inside, the graphite electrodes were made from graphite scrap, this system is operate to produce about 800 gm /6hr of silicon metal to meet the need for manufacturing silicon oils, resins, solar cells, and electronic parts. The procedure, equipments and analysis data were described as well.
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