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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
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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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Publication Date
Sun Aug 01 2021
Journal Name
Laser Micro- And Nano-scale Processing
Effective working parameters of laser micro-/nano-machining
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Modern emerged technologies impose development and fabrication of miniatur-ized parts and devices in the micro- and nano-scale. Producing micro- and nano-featured structures requires nonconventional machining processes where con-ventional machining processes such as grinding, milling and eroding have failed. New emerging processes, such laser machining processes, are still fraught with almost invincible processes. Micro-/nano-machining are the pro-cesses of producing parts, microsystems or features at a scale of a few microm-eters and less than one hundred nanometers, respectively. Precise cutting and clean material removal accompanied with a negligible heat affected zone (HAZ), which are usually the characteristics of laser ablation, have

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Publication Date
Thu Jul 14 2022
Journal Name
Frontiers In Pharmacology
P2X7 Purinoceptor Affects Ectopic Calcification of Dystrophic Muscles
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Ectopic calcification (EC) of myofibers is a pathological feature of muscle damage in Duchenne muscular dystrophy (DMD). Mineralisation of muscle tissue occurs concomitantly with macrophage infiltration, suggesting a link between ectopic mineral deposition and inflammation. One potential link is the P2X7 purinoceptor, a key trigger of inflammation, which is expressed on macrophages but also up-regulated in dystrophic muscle cells. To investigate the role of P2X7 in dystrophic calcification, we utilised the Dmdmdx-βgeo dystrophin-null mouse model of DMD crossed with a global P2X7 knockout (P2rx7−/−

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Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Synthesis and Characterization of New Polyimide Contain Heterocyclic
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Novel heterocyclic polyimide 5(a,b) have been synthesized based on polyacrylic backbone. The synthetic route start with nucleophilic substitution of 2-amino, or 4-amino, pyridine 1(a,b) to the polyacryloyl chloride afforded poly substituted amide 2(a,b). Another nucleophilic substitution were carried with adipoyl chloride to form polyimide chloride 3(a,b). Treatment of 3(a,b) with hydrazine hydrate afforded acid hydrazide polyimide 4(a,b), which upon cyclocondensation with carbon disulfide gave the target heterocyclic polyimide. The synthesized compounds were identified by spectroscopic methods: FT-IR, 1H-NMR and 13C-NMR.

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Engineering
Strength Enhancement of Prestressed Concrete Dapped-End Girders
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This paper presents the application of nonlinear finite element models in the analysis of dapped-ends pre-stressed reinforced concrete girders under static loading by using ANSYS software. The girder dimensions are (4.90 m span, 0.40 m depth, 0.20 m width, 0.20 m nib depth, and 0.10 m nib length) and the parameters considered in this research are the pre-stress effect, and strand profile (straight and draped).

    The numerical results are compared with the experimental results of the same girders. The comparisons are carried out in terms of initial prestress effect, load- deflection curve, and failure load. Good agreement was obtained between the analytical and experimental results. Even that, the

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Publication Date
Sat Sep 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Synthesis and Characterization of Tri-Composite Activated Carbon
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Activated carbon loading with metals oxides is new adsorbents and catalyst, which seem very promising for desulfurization process. The present study deals with the preparation of three metals oxides loaded on activated carbon (AC). The tri composite of ZnO/NiO/CoO/AC was characterized by X-Ray Diffraction (XRD), X-Ray florescence (XRF), N2 adsorption for BET surface area, pore volume and Atomic Force Microscopy (AFM). The effect of calcination temperature is investigated. The best calcination temperature is 250oC based on the presence of phase, low weight loss and keep at high surface area. The surface area and pore volume of prepared tri composite are 932.97m2/g and 0.6031cm3/g respec

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Publication Date
Mon Feb 01 2021
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Features of genetic algorithm for plain text encryption
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The data communication has been growing in present day. Therefore, the data encryption became very essential in secured data transmission and storage and protecting data contents from intruder and unauthorized persons. In this paper, a fast technique for text encryption depending on genetic algorithm is presented. The encryption approach is achieved by the genetic operators Crossover and mutation. The encryption proposal technique based on dividing the plain text characters into pairs, and applying the crossover operation between them, followed by the mutation operation to get the encrypted text. The experimental results show that the proposal provides an important improvement in encryption rate with comparatively high-speed Process

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Scopus (15)
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Publication Date
Sun Jun 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Determination of Surface Diffusion Coefficient for Adsorption Process
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Publication Date
Sat Oct 05 2019
Journal Name
Journal Of Engineering And Applied Sciences
Enhanced Dielectrically Properties of Up-Pistachio Peel Composites
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Publication Date
Sat Sep 01 2018
Journal Name
Alustath Journal For Human And Social Sciences
Critical Discourse Analysis of Donald Trump's Inaugural Speech
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       Political speeches are represented in different shapes as political forum, events or as inaugural speech. This research critically analyzes the inaugural Speech of the President Donald Trump which was delivered on 20th ,January, 2017 from the site<www.cnn.com> retrieved on 10th ,May,2017. The objectives of the study are: First: classifying and discussing well known micro structures (linguistic feature) of the speech, and second: classifying the macro structures i.e. the delivered political inaugural speech  in which he includes social structures. To reach to the objectives of the study, the researcher will adopt Norman Fairclough’s three dimensional Analytical Model(

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Crossref
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Linguistic Analysis as Mean of Soliciting Patients concerns
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