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
Improving the accuracy of load-deformation behavior, failure mode, and ultimate load capacity for reinforced concrete members subjected to in-plane loadings such as corbels, wall to foundation connections and panels need shear strength behavior to be included. Shear design in reinforced concrete structures depends on crack width, crack slippage and roughness of the surface of cracks.
This paper illustrates results of an experimental investigation conducted to investigate the direct shear strength of fiber normal strength concrete (NSC) and reactive powder concrete (RPC). The tests were performed along a pre-selected shear plane in concrete members named push-off specimens. The effectiveness of concrete compressiv
... Show MoreUsed vegetable oil was introduced to transesterfication reaction to produce Biodiesel fuel suitable for diesel engines. Method of production was consisted of filtration, transesterfication, separation and washing. Transesterfication was studied extensively with different operating conditions, temperature range (35-80oC), catalyst concentration (0.5-2 wt. % based on oil), mixing time (30-120 min.) with constant oil/methanol weight ratio 5:1 and mixing speed 1300 rpm. The concentration of Fatty acid methyl esters (Biodiesel) was determined for the transesterficated oil samples, besides of some important physical properties such as specific gravity, viscosity, pour point and flash point. The behavior of methyl esters production and the phys
... Show MoreMulti-point forming (MPF) is an advanced flexible manufacture technology, and the technology results from the idea that the whole die is separated into small punches that can be adjusted height. This idea is applied to the traditional rigid blank-holder, so flexible blank-holder (FBH) idea can be obtained. In this work, the performance of a multi-point die is investigated with pins in square matrix and suitable blank holder. Each pin in the punch holder can be a significant moved according to the die high and at different load that applied with spring with respect to spring stiffness. The results shows the reduction in setting time with respect to traditional single point incremental forming process that lead to (90%). and also show duri
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In this research, the morphology and mechanical properties of (Epoxy/PVC) blend were investigated. (EP/PVC) blend was prepared by manual mixing of epoxy resin with different weight ratios of (Poly vinyl chloride (PVC) after dissolving it in cyclohexanon). Five sheets of polymer blends in wt% included (0%, 5%, 10%, 15% and 20%) of PVC were prepared at room temperature. Tests were carried out to study some mechanical properties for these blends and compared with the properties of pure epoxy. The morphology of the prepared materials was examined to study the compatibility nature between the two polymers under work. It was found that the best ratio of addition is (20%) of PVC.
... Show MoreThe impact of a simple trailing-edge plain flap on the aerodynamics of the SD7037 airfoil have been studied in this paper using computational fluid dynamics at Reynolds number of 3×105 across various low angles of attack and flap deflection angles. The computational model was evaluated by using Star CCM+ software with κ--ω SST turbulence and gamma transition model to solve Navier-Stokes equations. The accuracy of the computational model has been confirmed through comparison with experimental data, showing a high level of agreement at low angles of attack. The findings revealed that specific combinations of angles of attack and flap deflection angles could increase the lift-to-drag ratio by over 70% compared to baseline conditions, benefi
... Show MoreIn many oil fields only the BHC logs (borehole compensated sonic tool) are available to provide interval transit time (Δtp), the reciprocal of compressional wave velocity VP.
To calculate the rock elastic or inelastic properties, to detect gas-bearing formations, the shear wave velocity VS is needed. Also VS is useful in fluid identification and matrix mineral identification.
Because of the lack of wells with shear wave velocity data, so many empirical models have been developed to predict the shear wave velocity from compressional wave velocity. Some are mathematical models others used the multiple regression method and neural network technique.
In this study a number of em
... Show MoreThe research is an article that teaches some classes of fully stable Banach - Å modules. By using Unital algebra studies the properties and characterizations of all classes of fully stable Banach - Å modules. All the results are existing, and they've been listed to complete the requested information.
This study is concerned with the evaluation of the effect of Euphrates River water quality in Al-Samawa region during
the period 1984-2003 on efficiency and reliability of reverse osmosis desalination systems by calculating the calcium
sulfate scaling index depending on the following indicators: - TDS, Ca+2, Mg+2, Na+1, Cl-1, So4-2, HCO3-1. It was
found from data analysis that this index for these units is greater than permissible limit. Also, the fitted relationship
between this index and TDS is logarithmic, i.e. this index varies more rapidly than TDS, and consequently it is more
representative to the water quality than TDS.
This research focuses on shedding light on the most important criteria by which the translator can achieve total success with regard to the translation of scientific texts whose written language in Spanish is greatly influenced by expressions and words adopted from the English language and other world languages, in addition to exposing the most outstanding difficulties that translators face when translating from Spanish to Arabic, giving the most appropriate solutions in this regard.
Resumen
El presente trabajo de investigación se centra en echar luz sobre los criterios más importantes por los cuales el traductor puede conseguir el total éxito en la traducción de los textos científicos cuyo lenguaje
... Show MoreCrude soybean peroxidase (SBP), isolated from soybean seed coats (hulls) at unusually low concentrations, catalyses the oxidative polymerisation of hazardous aqueous benzidine and its 3,3′-dichloro, 3,3′-dimethyl and 3,3′-dimethoxy derivatives in the presence of hydrogen peroxide. The optimum operating conditions for oxidation of 0·10 mM benzidine were investigated. At pH 5, the hydrogen peroxide-to-substrate concentration ratio was 1·5 and the minimum SBP concentration required to achieve at least 95% conversion of the benzidine in synthetic wastewater was 0·43 mU/ml. Progress curves were established for the conversion of the four substrates, and apparent first-order rate constants were derived. Enzyme-catalysed polym
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