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
Investing in the economic rights of soccer players (or what is known as third-party ownership of the rights of soccer-economic players) plays an important role in financing sports clubs whether they want to compete for the championships and the requirements that this brings to professional players to play in (and what operations require Recruitment is from fictional fees (or retaining its players) who are paid high or even very high wages), or those that are only satisfied with continuing their sporting activities (away from competition), especially after traditional sources of funding have been unable (such as the loans they provide Banks or not These are credit institutions, advertising wages, selling tickets, and televising for matches)
... Show MorePolyphenol oxidase (PPO) is an enzyme containing copper, presents in various fruits and vegetables. It is responsible for the browning reactions when the cells are damaged during handling. The best conditions for extraction of polyphenol oxidase from banana peel was by using an extraction buffer containing phosphate buffer (0.05 M, pH 7), 0.01 M ascorbic acid and 0.5% polyethylene glycol, with extraction ratio 1:4 (w:v) for one minute by using blender. The enzyme activity was measured spectrophotometrically at 425 nm. PPO was studied to prevent the browning of banana peel which results in the loss of their marketability. The aim of this study was to determine the optimum conditions for polyphenol oxidase extraction from banana peel.
The present work is concerned with the investigation of the behavior and ultimate capacity of axially loaded reinforced concrete columns in presence of transverse openings under axial load plus uniaxial bending. The experimental program includes testing of twenty reinforced concrete columns (150 × 150 × 700 mm) under concentric and eccentric load. Parameters considered include opening size, load eccentricity and influence of the direction of load eccentricity with respect to the longitudinal axis of the opening. Experimental results are discussed based on load – lateral mid height deflection curves, load – longitudinal shortening behavior, ultimate load and failure modes. It is found that when the direction of load
... Show MoreBackground: Recurrent aphthous ulcer is a chronic inflammatory disease of the oral mucosa. Substance P has activity in the inflammatory response. Transforming growth factor beta (TGF-β) as immune-modulators regulates the immune response and has anti-inflammatory, pro-inflammatory effects. Pistacia lentiscus (mastic) of Anacardiaceae family have pharmacological activities like anti-inflammatory, antioxidant, and used in treatment of wound and repair. The aim of this study is to find the safety and efficacy of a new product mastic orabase; experimentally and clinically. Methods: This research studied two parts: first; experimentally for assessment of mastic orabase effects on rabbit dermal irritation, efficacy of mastic orabase on the indu
... Show MoreStudied the optical properties of the membranes CdS thin containing different ratios of ions cadmium to sulfur attended models manner spraying chemical gases on the rules of the glass temperature preparation (350c) were calculated energy gap allowed direct these membranes as observed decrease in the value of the energy gap at reducing the proportion ofsulfur ions as absorption coefficient was calculated
The alloys of CdSe1-xTex compound have been prepared from their elements successfully with high purity (99.9999%) which mixed stoichiometry ratio (x=0.0, 0.25, 0.5, 0.75 and 1.0) of (Cd, Se and Te) elements. Films of CdSe1-xTex alloys for different values of composition with thickness(0.5?m) have been prepared by thermal evaporation method at cleaned glass substrates which heated at (473K) under very low pressure (4×10-5mbar) at rate of deposition (3A?/s), after that thin films have been heat treated under low pressure (10-2mbar) at (523K) for two hours. The optical studies revealed that the absorption coefficient (?) is fairly high. It is found that the electronic transitions in the fundamental absorption edge tend to be allowed direct tr
... Show MoreThis work illustrates an enhanced visible light photocatalytic degradation of methyl orange dye (M.O.) by employing BiOI / BiOCl composites prepared under room temperature and without any organic precursors. Various experimental parameters have been studied, namely; composition of the composite, irradiation time and cell material. Composition D which implied 75% BiOI and 25% BiOCl has shown the highest bleaching of M.O. dye. This confirms the optimum photo-sensitization phenomenon for this composition in comparison to others. In the optimum photo-sensitized composite the electron of the conduction band reveals better reducing power and the hole of the valence band exhibits more oxidative power than those of pure BiOI electron and hole. Acco
... Show MoreSeveral industrial wastewater streams may contain heavy metal ions, which must be effectively removal
before the discharge or reuse of treated waters could take place. In this paper, the removal of copper( II)
by foam flotation from dilute aqueous solutions was investigated at laboratory scale. The effects of
various parameters such as pH, collector and frother concentrations, initial copper concentration, air flow
rate, hole diameter of the gas distributor, and NaCl addition were tested in a bubble column of 6 cm inside
diameter and 120 cm height. Sodium dodecylsulfate (SDS) and Hexadecyl trimethyl ammonium bromide
(HTAB) were used as anionic and cationic surfactant, respectively. Ethanol was used as frothers and the
Let be an infinite dimensional separable complex Hilbert space and let , where is the Banach algebra of all bounded linear operators on . In this paper we prove the following results. If is a operator, then 1. is a hypercyclic operator if and only if D and for every hyperinvariant subspace of . 2. If is a pure, then is a countably hypercyclic operator if and only if and for every hyperinvariant subspace of . 3. has a bounded set with dense orbit if and only if for every hyperinvariant subspace of , .
The work include synthesis of nanocomposites (X / S / Ag) based on blend from Xanthan gum / sodium alginate polymers (X / S) with different loading of synthesized silver nanoparticales (0.01, 0.03 and 0.05 wt%) were added to the blend. The silver nanoparticles were prepared by reduction method and were characterized and analyzed using X-ray diffraction (XRD) and Atomic force microscope (AFM). XRD study showed the presence nanoparticle of silver with crystalline nature and face-centered cubic (FCC) structure and an average size of nanoparticles ranging from 32 to 37 nm. The surface study was performed using AFM which showed a fairly uniform shape to the nanocomposites and a spherical nature for the silver nanoparticles. The nanocomposite exh
... Show More