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
Thu Feb 18 2021
Journal Name
Journal Of Optical Communications
Theoretical investigation of multiple input–multiple output (MIMO) technique for line of sight (LoS) underwater wireless optical communications system
...Show More Authors
Abstract<p>In this paper, a theoretical investigation was suggested to study underwater wireless optical communication (UWOC) system based on multiple input–multiple output (MIMO) technique. The modulation schemes such as RZ-OOK, NRZ-OOK, 32-PPM and 4-QAM applied under different coastal water types. MIMO technique enabled the system to transmit data rate with longer distance link. The performance of the proposed system examined by BER and data rate as a metrics. Several impairments such as the types of water by the attenuation of coastal water and the distance link were taken into account for the transmission of the optical signal to appreciate the reliability of the MIMO technique. The theore</p> ... Show More
View Publication
Scopus (19)
Crossref (20)
Scopus Crossref
Publication Date
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of Salivary Lactoferrin and pH Levels and Their Correlation with Gingivitis and Severity of Chronic Periodontitis (Part: 2)
...Show More Authors

Background: Periodontal diseases are bacterial infections of the gingiva, bone and attachment fibers that support the teeth and hold them in the jaw. Lactoferrin is a multifunctional glycoprotein and it is the main component of neutrophil polymorphonuclear leukocytes that activated during inflammatory processes such as Periodontal diseases Aims of the study: Determine the salivary levels of Lactoferrin and pH and their correlations with clinical periodontal parameters(Plaque Index , Gingival Index , Bleeding on Probing , Probing Pocket Depth , and Clinical Attachment Level ) and the correlation between Lactoferrin with potential of hydrogen ion (PH) ,flow rate and α-amylase of study groups that consisted of patients had gingivitis and pa

... Show More
View Publication
Crossref (4)
Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Civil Engineering Journal
Usage of EB-CFRP for Improved Flexural Capacity of Unbonded Post-Tensioned Concrete Members Exposed to Partially Damaged Strands
...Show More Authors

The study presents the performance of flexural strengthening of concrete members exposed to partially unbonded prestressing with a particular emphasis on the amount (0, 14.2, and 28.5%) of cut strands-symmetrical and asymmetrical damage. In addition to examining the influence of cut strands on the remaining capacity of post-tensioned unbonded members and the effectiveness of carbon fiber reinforced polymer laminates restoration, The investigated results on rectangular members subjected to a four-point static bending load based on the composition of the laminate affected the stress of the CFRP, the failure mode, and flexural strength and deflection are covered in this study. The experimental results revealed that the usage of CFRP la

... Show More
Scopus (13)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Mon Dec 30 2013
Journal Name
Journal Of Kufa For Mathematics And Computer
Some Properties Of N-Co probabilistic Normed Space And Co-probabilistic Dual Space Of N-Co probabilistic Normed Space
...Show More Authors

The primary purpose of this paper is to introduce the, N-coprobabilistic normed space, coprobabilistic dual space of N-coprobabilistic normed space and give some facts that are related of them.

View Publication
Crossref
Publication Date
Mon Jun 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Permeable Reactive Barrier of Coated Sand by Iron Oxide for Treatment of Groundwater Contaminated with Cadmium and Copper Ions
...Show More Authors

ان تصنيع رمال مطلية بأوكسيد الحديد من خلال ترسيب الجزيئات النانوية لذلك الاوكسيد على سطوح الرمال واستخدامها في الحاجز التفاعلي النفاذ لإزالة ايونات الكادميوم والنحاس من المياه الجوفية الملوثة الهدف الرئيسي للدراسة الحالية. تم توصيف بيانات الامتزاز نتيجة تفاعل المادة المازة مع المادة الممتزة قيد الدراسة بشكل جيد من خلال نموذج لانكمير والذي كان أفضل من نموذج فراندلش. لقد وجد ان اعلى قيم لقابلية الامتزاز با

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Aip Conf. Proc.
Preparation of nanostructured MnO2/carbon fiber composite electrode for removal of Cu2+ ions from aqueous solution by electrosorption process
...Show More Authors

The nanostructured Manganese dioxide/Carbon fiber (CF) composite electrode was prepared galvanostatically using a facile method of anodic electrodeposition by varying the reaction time and MnSO4 concentration of the electrochemical solution. The effects of these parameters on the structures and properties of the prepared electrode were evaluated. For determining the crystal characteristics, morphologies, and topographies of the deposited MnO2 films onto the surfaces of carbon fibers, the X-ray diffraction (XRD), field emission scanning electron microscopy (FESEM), and atomic force microscopy (AFM) techniques were used, respectively. It found that the carbon fibers were coated with γ-MnO2 with a density that increased with increasing the de

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Sun Nov 30 2025
Journal Name
Iraqi Journal Of Science
Design, Biological and Theoretical Study of New Mixed Ligands Complexes of Schiff Base Derived from Sulfabenzamide and 1,10-phenanthroline
...Show More Authors

     A new Schiff base ligand was prepared via a condensation reaction. The synthesis involved combining N-(4-aminophenylsulfonyl) benzamide (also known as sulfabenzamide) with indoline-2,3-dione. To facilitate the reaction, three drops of glacial acetic acid were added. This process yielded the ligand N-(4-(2-oxoindoline-3-ylideneamino) phenylsulfonyl) benzamide, designated as (L). Mixed ligand complexes were prepared in a molar ratio (1:1:1) (M:1,10-phen, L) at concentrations of 10-4M by interacting L and 1,10-phenanthroline, with the following metal ions (Cr+3, Mn+2, Zn+2, Pd+2, Cd+2, Pt+4). These complexes exhibited different geometric shapes, including (octahedral for both Cr+3, Mn+2, Pt+4, tetrahedral for Zn+2 and Cd+2, an

... Show More
View Publication
Scopus Crossref
Publication Date
Thu Nov 18 2021
Journal Name
Eureka: Physics And Engineering
Experimental implementation of Raman scattering spectroscopy, photoluminescence and some optical properties of silver nanoparticles created by eco-friendly technique
...Show More Authors

The object of research is studying Raman scattering technique, photoluminescence and some optical properties of silver nanoparticles created by eco-friendly technique which independent on a long time, effort, energy and high temperatures, and with the highest adsorption capacity in order to achieve a high inhibition to paralyze the activity of the bacterial wall, by achieving the highest surface plasmon resonance (SRR). Silver nanoparticles were prepared using Matricaria Flower extract. Characterization of silver nanoparticles and detection of their effectiveness against microbial using two types of bacteria (Escherichia Coli and Staphylococcus aureus ), these nanoparticles were measured using a number of measurements, X-ray diffrac

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Al-nahrain University-scienc
Synthesis and Characterization of Some Anti-bacterial Active Transition Metal Complexes of N'-[2-(2-Phenyl hydrazinyl) Phenyl] Benzothiohydrazide
...Show More Authors

View Publication
Crossref
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Some New Monemer and Polymers Containing Hetero Cyclic Rings With Study of Their Physical Properties.
...Show More Authors

Number of new polyester and polyamide are prepared as derivatives from 5,5`-(1,4-phenylene)-bis-(1,3,4-thiadiazole-2-amine) [C1], three series of heterocyclic compounds were synthesized.The first series includes the Schiff base [C2] prepared from the reaction between compound [C1] with p-hydroxy benzaldehyde in presence of acetic acid and absolute ethanol , then these derivatives have reaction with maleic anhydride , phthalic anhydride and sodium azide, respectively to obtain the compounds [C3-5] contaning (oxazepine and tetrazole) rings.The third series of compounds [C1-5] has transformed to their polymers [C6-15] by reaction with adipoyl chloride and glutroyl chloride , respectively. The reaction was followed by T.L.C and ident

... Show More
View Publication Preview PDF
Crossref