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
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
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 MoreCrystalline In2O3 Thin films have been prepared by flash evaporation. We have studied the crystal structure of as deposited at 303K and annealed at 523K using X-ray diffraction. The Hall Effect measurements confirmed that electrons were predominant charges in the conduction process (i.e n-type).It is found that the absorption coefficient of the prepared films decreases with increasing Ta. The d.c conductivity study showed that the conductivity increase with increasing Ta , whereas the activation energy decreases with increasing Ta. Also we study the barrier tunneling diode for In2O3/Si heterostructure grown by Flash evaporation technique. (capacitance-voltage C-V) spectroscopy measurements were performed at 303 K and at the annealing temper
... Show MoreThe 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 MoreObjective: Assessment the psychological problems in patients with colorectal cancer, and to find out the
relationship between socio-demographic characteristics such as (age, sex, marital status, educational level,
and occupation) and psychological problems for those patients.
Methodology: A descriptive design is employed through the present study from 1
st July 2011 to 25
th December
2011 in order to study the quality of life in colorectal cancer patients with psychological problems.
A purposive (non probability) sample is selected for the study which includes (60) patients diagnosed with
colorectal cancer were treated in Mosul Oncology and Nuclear Medicine hospital or the patients who visited
the outpatient cl
Background: Laparoscopic cholecystectomy (LC) has become the standard treatment for symptomatic cholelithiasis. Bile duct injury and accidental gallbladder perforation with spillage of bile and stone are common complications of LC. This study was carried out to assess the early complications of gallbladder perforation during LC, and identify the risk factor of that perforation.
Objectives: to evaluate the early complications which may occur after the perforation of the gallbladder during laparoscopic cholecystectomy and to determine the risk factors which are associated with the perforation of the gall bladder.
Subjects and methods: A prospective comparative study o
... Show MoreGiant 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 MoreCurrent 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
In contrast to the classical antibacterial sulfa drugs that are unsubstituted or monosubstituted, our newly synthesized analogs were designed to obtain sulfonamide moiety containing disubstituted hetero nitrogen atom. These compounds were formed successfully by chlorosulfonation of acetanilide and the product was treated with different cyclic amines and finally amide hydrolysis was necessary to get agents that were analyzed for IR, UV, CHN, melting points and solubility. At last, we studied their antibacterial activity on certain types of bacteria and we noticed the inactivity due to possible steric factor. Principly, this means these products have no inhibiting action against the used microbes.
This research aims to know the intellectual picture the displaced people formed about aid organizations and determine whether they were positive or negative, the researchers used survey tool as standard to study the society represented by displaced people living in Baghdad camps from Shiites, Sunnis, Shabak, Turkmen, Christians, and Ezidis.
The researcher reached to important results and the most important thing he found is that displaced people living in camps included in this survey hold a positive opinion about organizations working to meet their demands but they complain about the shortfall in the health care side.
The research also found that displaced people from (Shabak, Turkmen, and Ezidi) minorities see that internati