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
Glass Fiber Reinforced Polymer (GFRP) bars have gained popularity as a corrosion-resistant alternative to traditional steel reinforcement in Reinforced Concrete (RC) elements. This study investigates the flexural behavior of PRC panels reinforced with GFRP bars. The study variables included the GFRP reinforcement ratio and the number of embedded steel section distributions. Six concrete panels were fabricated, each measuring 2500 mm in length, with a rectangular cross-section of 750 mm in width and 150 mm in thickness. All panels were reinforced with GFRP bars and divided into two groups based on the reinforcement ratios of 0.532% and 0.266%. For each group, one panel served as the control specimen, while the remaining two were inte
... Show MoreThe city of Derna has distinctive architectural and architectural features, like other Arab and Islamic cities in the Arab West and North Africa. Its markets and shops have taken many different forms and structural forms within the urban fabric of the central commercial zone. The meeting between the various commercial and handicraft jobs and consumers within a spatial area starting with the old markets of the dark market and the agency of the harvest and vegetable market and the mosque of the old and the square of the mosque and the Red Square and the square Kharazin. It then grew linearly towards commercial hubs that were associated with the city's expansion axes. Old markets represent the architectural and planning heritage associated
... Show MoreThe estimation of the amounts of Surface runoff resulting from rainfall in the water basins is of great importance in water resources management. The study area (Bahr Al-Najaf) is located on the western edge of the plateau and the southwestern part of the city center of Najaf, with an area of 2729.4 (km2). The soil and water assessment tool (SWAT) with ArcGIS software was used to simulate the runoff coming from the three main valleys (Kharr (A and B)), Shoaib Al-Rahimawi, and Maleh), that contribute the flow to the study area. The results of the model showed that the SWAT software was successfully simulating the flow conditions based on the coefficient of determination (R2), the Nash coefficient (NS
... Show MoreThe extraction of Basil oil from Iraqi Ocimum basillicum leaves using n-hexane and petroleum ether as organic solvents were studied and compared. The concentration of oil has been determined in a variety of extraction temperatures and agitation speed. The solvent to solid ratio effect has been studied in order to evaluate the concentration of Ocimum basillicum oil. The optimum experimental conditions for the oil extraction were established as follows: n-hexane as organic solvent, 60 °C extraction temperature, 300 rpm agitation speed and 40:1mL:g amount of solvent to solid ratio.
Some esters were prepared from reaction of different molecular weight of PVA with some acid chloride (prepared by reaction of acid with thionyl chloride or phosphorous pentachloride)in the presence of pyridine. The thermal and reological properties were studied. The increasing Of bulky groups decreasing stability of the thermal and reological properties.
In our work present, the application of strong-Lensing observations for some gravitational lenses have been adopted to study the geometry of the universe and to explain the physics and the size of the quasars. The first procedure was to study the geometrical of the Lensing system to determine the relation between the redshift of the gravitational observations with its distances. The second procedure was to compare between the angular diameter distances "DA" calculated from the Euclidean case with that from the Freedman models, then evaluating the diameter of the system lens. The results concluded that the phenomena are restricted to the ratio of distance between lens and source with the diameter of the lens noticing.
Six proposed simply supported high strength-steel fiber reinforced concrete (HS-SFRC) beams reinforced with FRP (fiber reinforced polymer) rebars were numerically tested by finite element method using ABAQUS software to investigate their behavior under the flexural failure. The beams were divided into two groups depending on their cross sectional shape. Group A consisted of four trapezoidal beams with dimensions of (height 200 mm, top width 250 mm, and bottom width 125 mm), while group B consisted of two rectangular beams with dimensions of (125 ×200) mm. All specimens have same total length of 1500 mm, and they were also considered to be made of same high strength concrete designed material with 1% volume fraction of steel fiber.
... Show MoreBasrah crude oil Vacuum residue 773+ K with specific gravity 1.107 and 4.87wt. % sulfur, was treated with hexane commercial fraction provided from Al-Taji Gas Company for preparing deasphaltened oil(DAO)suitable for hydrotreating process. Deasphaltening was carried out with 1h mixing time, 10ml:1g solvent to oil ratio and at room temperature. Hexane deasphaltened oil was hydrotreated on presulfied commercial Co-Mo/γ-Al2O3 catalyst in a trickle bed reactor. The hydrotreating process was carried out at temperature 660 K,LHSV 1.3 h^ –1, H2/oil ratio 300 l/l and constant pressure of 4MPa. The hydrotreated product was distillated under vacuum distillation unit. It is found that the mixture of 75% of vacuum residue with 25% anthracene satisfie
... Show MoreLiquid-side mass-transfer coefficients (KLa) were measured in air-suction type fermentors using physical absorption of oxygen. A fermentor of 0. 5 m i.d. was used with a working capacity of 60 liters of liquid. Tap water was used as the liquid phase, and air was used as the gas phase. The bioreactor mixing system consists of shrouded-disk/curved-blade turbine with six evacuated bending blades. The effect of liquid submergence (S) was investigated. Further, the effects of the ratio of the impeller diameter (D) to the tank diameter (T), and the clearance of the impeller from the tank bottom(C) were also studied. The agitation speed (N) was varied in the range of 50-800 rpm. It was found that the value of K
... Show MoreA range of batch experiments were carried out for the estimation of the key process parameters in adsorption of Furfural from aqueous solution onto activated carbon in fixed-bed adsorber. A batch absorber model has been used to determine the external mass transfer coefficient (kf) which equal to 6.24*10-5 m/s and diffusion coefficient (Dp) which equal to 9.875*10-10 m2/s for the Furfural system. The Langmuir model gave the best fit for the data at constant temperature (30oC). The pore diffusion mathematical model using nonlinear isotherm provides a good description of the adsorption of Furfural onto activated carbon.