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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
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Annual Behavior of Electron Density and Critical Frequency Parameters During Maximum and Minimum Years of Solar Cycles 22, 23 and 24
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Abstract<p>In this work, the annual behavior of critical frequency and electron density parameters of the ionosphere have been studied for the years (1989, 2001 and 2014) and (1986, 1996 and 2008) which represent the maximum and minimum of years in the solar cycles (22, 23 and 24) respectively. The annual behavior of (Ne, f<sub>o</sub> ) parameters have been investigated for different heights of Ionosphere layer (100 -1000) Km. The dataset was created both of critical frequency and electron density parameters by using the international reference ionosphere model (IRI-2016 model). This study showed result that during the maximum solar cycles the values of the (Ne) parameter change with </p> ... Show More
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Publication Date
Wed Dec 27 2023
Journal Name
Optical And Quantum Electronics
Synthesis and study of photoelectrochromic and photocatalytic behavior of double-layer N-doped TiO2/Co3O4 configuration via DC reactive magnetron sputtering
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This work introduces the synthesis and the characterization of N-doped TiO2 and Co3O4 thin films prepared via DC reactive magnetron sputtering technique. N-doped TiO2 thin films was deposited on indium-tin oxide (ITO) conducting substrate at different nitrogen ratios, then the Co3O4 thin film was deposited onto the N-doped TiO2 layer to synthesize a double-layer TiO2-N/Co3O4 Photoelectrochromic device. Several techniques were used to characterize the produces which are x-ray diffraction (XRD), field emission-scanning electron microscopy (FE-SEM), Fourier-transform infrared (FTIR) spectroscopy and UV–Vis spectroscopy. The Photoelectrochromic device was characterized by UV–Vis spectroscopy and the results show that the double-layer N-dope

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Publication Date
Thu Aug 31 2017
Journal Name
Available At Ssrn 3030385
Synthesis, Spectral Studies And Antimicrobial Activity Of Mixed Ligand Complexes Of Cephalexin And Dimethylglyoxime With Some First Row Transition Metal Ions
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In this paper ,six new mixed metal ligand complexes are reported with Cephalexin (Ceph.H)as a primary ligand and Dimethylglyoxime (DMG) as secondary ligand with metal Chloride [MCl2 .nH2O. M=Mn(II),Co(II),Cu(II),Ni(II) and Zn(II),n=0-6] ,CrCl3.6H2O.The complexes are of (1:1:1)(Metal:Ligand: Ligand) Stoichiometry.The structures of these complexes are confirmed by using FT-IR and UV- electronic spectroscopies, magnetic moments, melting points, molar conductivity measurements and the metal % analysis revealed that the complexes analyze indicates a four coordinated as (A)=[M(HDMG) (Ceph)] .M=[Ni(II)and Zn(II).Six coordinated as (B) = K2[M(DMG)(CePh)(H2O)]. M= Mn (II),Co(II) and Cu(II) and (C)=[Cr(DMG)(Ceph)]Cl2. Interestingly, the in-vitro anti

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Publication Date
Fri Feb 15 2019
Journal Name
Research Journal Of Pharmaceutical, Biological And Chemical Sciences
Synthesis, Spectroscopic, Characterization and Biological Activities of Schiff Base Ligand and Metal Complexes of Some Metal (II) Salts with Anthranilic Acid
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Schiff base N,N'-Bis-(4-dimethylamino-benzylidene)-benzene-1,4-diamine has been synthesized from 4-dimethylaminobenzenaldehyde and benzene-1,4-diamine. The structure of Schiff base was obtained by (C.H.N.) microanalysis, Mass, 1HNMR, FT-IR and UV-Vis spectral methods and thermal analysis. Metal mixed ligand complexes of some metal(II) salts with Schiff base ligand and anthranilic acid were prepared in the molar ratio (1:2:2), (Metal):(SBL)2:(Anthra)2, (SBL)= Schiff base ligand, (Anthra) =anthranilic acid and Metal= Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II). The thermal behaviour (TGA) of the complexes was studied. The prepared complexes identified by using mass, thermal analysis, FT.IR and UV-Vis spectrum methods, on otherwise flame

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine &amp; Toxicology
Anti-Urease Activity of Essential oil and Phenolic compounds of Thymus vulgaris, Melaleuca alternifolia and Betula pendula against Proteus mirabilis isolates
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Publication Date
Wed Jun 26 2019
Journal Name
Journal Of Mechanics Of Continua And Mathematical Sciences
VSM Based Models and Integration of Exact and Fuzzy Similarity For Improving Detection of External Textual Plagiarism admin June 29, 2019
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Publication Date
Mon Oct 03 2022
Journal Name
Physica Scripta
Radiation shielding properties of Cd-Bi-Pb-Zn-borate glasses: influence of Bi<sub>2</sub>O<sub>3</sub> activation
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Abstract<p>We report the detail characterizations and <italic>γ</italic>-radiation protecting characteristics of some new types of cadmium (Cd)-bismuth (Bi)-lead (Pb)-zinc (Zn)-borate glasses of the form (70-x)B<sub>2</sub>O<sub>3</sub>-10ZnO-10PbO-10CdO-xBi<sub>2</sub>O<sub>3</sub> (with x = 0 to 20 mol%) synthesized via melt-quenching process. The influence of various Bi<sub>2</sub>O<sub>3</sub> contents on the <italic>γ</italic>-radiation shielding traits of the obtained glass samples was evaluated by exposing them at different <italic>γ</italic>-ray energies (0.356, 0.662, 1.173, and 1.33 MeV) whic</p> ... Show More
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Publication Date
Mon Sep 30 2024
Journal Name
Malaysian Journal Of Science
INVESTIGATION OF WETTABILITY, ANTIBACTERIAL ACTIVITY, THERMAL INSULATION, AND MECHANICAL CHARACTERISTICS OF ELASTOMER BLEND ADHESIVES WITH HIGH-DENSITY FIBERBOARD WOOD AND ALUMINUM
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Attention has recently been given to finding alternative and sustainable raw material sources for wood and metal adhesives, such as polyvinyl alcohol (PVA), corn starch (CS), arabic gum (AG), and dextrins (D). Modifying polymer dispersion using unique substances, such as modifying reactive elastomer liquid (EL) using PVA, CS, AG, or D results in sufficiently moisture-resistant adhesive joins. In the present study, the physical characteristics of EL/blended with the natural polymers PVA, CS, AG, and D, based on high-density fiberboard (HDF) wood and aluminum (Al) adhesives and coatings, were investigated and compared to those of pure EL. The EL was blended with PVA, CS, AG, or D at a ratio of 60/40 (w/w) to form EL/blends. The che

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of The College Of Basic Education
Synthesis of some new Heterocyclic Compounds and Schiff bases of 4-phenyl-3-ene-butanone and study their liquid crystal properties‏
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Publication Date
Tue Jun 11 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Investigation of cytotoxic activity and dissolution improvement of Teniposide by incorporation into acid treated carbon nanotube and dispersed by hydrophilic polymer
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Single Walled Carbon nanotubes (SWCNTs), as nano-needle structures, are good candidates as nanocarrier delivery systems that carry drug to the site of action. They are good due to their unique pharmaceutical properties. Teniposide is an anticancer drug, which is widely used, but it has a problem of low solubility. In this study, to improve the properties of carbon nanotubes, pre-functionalization of carbon nanotubes via carboxylation with strong acids has been performed and then functionalized through attaching them to the polymer and copolymer. Concurrently, a proper polymer-copolymer combination has been selected by the UV-Visible spectrometer at 880nm. It is selected based on the qualitative dispersibility analysis, the visual observa

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