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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
Wed Mar 18 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
MARGARET FULLER'S EARLY POETRY: REFLECTION OF CULTURAL FEMINISM
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Publication Date
Sun Jan 01 2012
Journal Name
7th Rilem International Conference On Cracking In Pavements
Mechanistic Evaluation of Lime-Modified Asphalt Concrete Mixtures
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Frequently, Load associated mode of failure (rutting and fatigue) as well as, occasionally, moisture damage in some sections poorly drained are the main failure types found in some of the newly constructed road within Baghdad as well as other cities in Iraq. The use of hydrated lime in pavement construction could be one of the possible steps taken in the direction of improving pavement performance and meeting the required standards. In this study, the mechanistic properties of asphalt concrete mixes modified with hydrated lime as a partial replacement of limestone dust mineral filler were evaluated. Seven replacement rates were used; 0, 0.5, 1, 1.5, 2, 2.5 and 3 percent by weight of aggregate. Asphalt concrete mixes were prepared at their

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Crossref (9)
Crossref
Publication Date
Sat Oct 12 2019
Journal Name
Journal Of Engineering And Applied Sciences
Characterization of (CIGS)/(CdS) Hetrojunction for Solar Cell
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The CIGS/CdS p-n junction thin films were fabricated and deposited at room temperature with rate of deposition 5, and 6 nm secG1 , on ITO glass substrates with 1mm thickness by thermal evaporation technique at high vacuum pressure 2×10G5 mbar, with area of 1 cm2 and Aluminum electrode as back contact. The thickness of absorber layer (CIGS) was 1 µm while the thickness of the window layer CdS film was 300 nm. The X-ray Diffraction results have shown that all thin films were polycrystalline with orientation of 112 and 211 for CIGS thin films and 111 for CdS films. The direct energy gaps for CIGS and CdS thin films were 1.85 and 2.4 eV, respectively. Atomic Force Microscopy measurement proves that both films CIGS and CdS films have nanostru

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
Except that of wishing between Sibawayh and grammarians
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The scholars of Arabic - may God reward them with the reward of the doers of good - laid down the rules of this language, the cycle of which never ceases to dazzle minds, so they adopted principles according to which they judged the denomination of this word, and the accusative of that, and determined in its light the worker and the done, until they reached us the rules and foundations of our dear language, and it is obvious that they differ. The origins of grammarians from one school of thought to another, or from one world to another, especially with regard to the subsidiary rules, and this difference was clearly reflected in what we have received from the rules, as we find a difference in the rulings that they restricted to the one fa

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Publication Date
Fri Jan 01 2010
Journal Name
مجلة كلية التربية الأساسية
Study some virulence factors of Escherichia coli isolates
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Some Factors determining the virulence of Escherichia coli ( E. coli ) isolates were studied ,of 25 isolates , 17(group A) uropathogenic E. coli ,6 (group B) infected gastrointestinal tract , 2 (group C) infected wound , beside these group we use the standard strain E. coli HB101 as control group. The twenty five isolates were tested for adherence capability to human buccal cavity epithelial cells by in vitro experiment . The results showed that all isolates have different adhesion capability with mean ranging from (14.35±11.39) to (33.80 ± 22.68) bacteria / epithelial cell It was noticed that isolates EU9, ES6, EW17 displayed high adhesive capability with mean value (33.80 ± 22.68), (32.60 ± 21.19), (29.90±22.50) bacteria /epithelial

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Publication Date
Sat Sep 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Dyes from Synthetic Wastewater by Agriculturalwaste
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Adsorption is one of the most important technologies for the treatment of polluted water from dyes. Theaim of this study is to use a low-cost adsorbent for this purpose. A novel and economical adsorbent was used to remove methyl violet dye (MV) from aqueous solutions. This adsorbent was prepared from bean peel, which is an agricultural waste. Batch adsorption experiments were conducted to study the ability of the bean peel adsorbent (BPA) to remove the methyl violet (MV) dye. The effects of different variables, such as weight of the adsorbent, pH of the MV solution, initial concentration of MV, contact time and temperature, on the adsorption behaviour were studied. It was found experimentally that the time required to achieve equilibrium

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Publication Date
Sat Apr 20 2019
Journal Name
Drug Invention Today
Preparation and evaluation of lornoxicam film-forming gel
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Scopus (7)
Scopus
Publication Date
Sat Oct 19 2024
Journal Name
Chemical Papers
Hydroisomerization of n-hexane over Pt/TiO2 catalysts
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One of the most important processes to obtain gasoline with high octane numbers is isomerization. In this paper, Pt/TiO2 was prepared successfully by using the sol–gel method by hydrolysis of titanium tetraisopropoxide as a titania source with ethanol and then platinum was loaded on the synthesized catalyst; the result shows that the sample prepared has a good crystallinity with a surface area of about 85 m2 /g and a pore volume of 0.1938 cm3 /g, while XRD shows that the prepared sample was anatase phase. The efect of both temperature and liquid hourly space velocity of the prepared catalyst was achieved by hydroisomerization of n-hexane in a fxed bed reactor with a temperature of 200–275 °C and LHSV 0.5–2h−1. The results show

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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
Dielectrical and electrical properties of PVA-NaI composites
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                The electrical characteristics of polyvinyl alcohol PVA doped with different concentrations (0, 1, 2, 3 and 4wt%) of sodium  iodide NaI powder were studied. The films are prepared using solution casting technique, in order to investigate the effect of sodium iodide NaI additions on the electrical properties of PVA host. The D.C conductivity measured by measuring the D.C electrical resistance using the Keithly Electrometer type 616C, and for different temperatures ranging from 30 – 70oC.

          The dielectric properties measured by measuring the capacitor and the loss

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Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Iraqi Journal Of Applied Physics
Fabrication of PAN:Cellulose Membrane for Oil/Water Separation
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In this study, we fabricated nanofiltration membranes using the electrospinning technique, employing pure PAN and a mixed matrix of PAN/HPMC. The PAN nanofibrous membranes with a concentration of 13wt% were prepared and blended with different concentrations of HPMC in the solvent N, N-Dimethylformamide (DMF). We conducted a comprehensive analysis of these membranes' surface morphology, chemical composition, wettability, and porosity and compared the results. The findings indicated that the inclusion of HPMC in the PAN membranes led to a reduction in surface porosity and fiber size. The contact angle decreased, indicating increased surface hydrophilicity, which can enhance flux and reduce fouling tendencies. Subsequently, we evaluated the e

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