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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
Fri Apr 30 2021
Journal Name
Al-kindy College Medical Journal
Otolarygological Manifestations of Patients with Confirmed Covid-19 Infection
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Background: the coronavirus leads to upper respiratory tract-associated manifestations like nasal congestion, sore throat, and smell disorder

Objectives: To reveal the impact of COVID-19 pandemic on otolaryngology symptoms using our daily medical practice.

Subject and Methods: A cross-sectional study that was carried on in the isolation wards at Al-Kindy and Al-Nu’man Teaching Hospitals during three months from the 1st of Jun. till the end of Aug. 2020. It included 1270 patients who were diagnosed with COVID-19 infection seen in the ENT consultation clinic and admitted to the isolation wards.

Results: Otolaryngological manifestations were shown

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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
ZnO Characterization of ZnO/GaAs heterojunction: ZnO thin films
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ZnO thin films have been prepared by pulse laser deposition technique at room temperatures (RT). These films were deposited on GaAs substrate to form the ZnO/GaAs heterojunction solar cell. The effect of annealing temperatures at ( RT,100, 200)K on structural and optical properties of ZnO thin films has been investigated. The X-ray diffraction analysis indicated that all films have hexagonal polycrystalline structure. AFM shows that the grains uniformly distributed with homogeneous structure. The optical absorption spectra showed that all films have direct energy gap. The band gap energy of these films decreased with increasing annealing temperatures.  From the electrical properties, the carriers have n-type conductivity.  From

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Polymerization of Acrylamide N-methylene Lactic and Glycolic Acid
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In this research work, the novel polymer base on acrylamide N-methylene lactic and glycolic acid was synthesized and its structural performances were identified by the IR, 1H NMR and 13C NMR spectroscopic investigations. The influencing factors and kinetics of polymerization, viscosity performance were studied and quantum chemical calculations were used to identify the correlation between the structure and properties. It was determined that the polymerization rate of the examined monomers in an aqueous solution, in the presence of DAA, adheres to the standard rules for radical polymerization of acrylamide monomers in solution. An investigation into the pH solution's impact on the kinetics of radical polymerization of acrylamido-N-methyle

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Total Global Dominator Coloring of Trees and Unicyclic Graphs
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          A total global dominator coloring of a graph  is a proper vertex coloring of  with respect to which every vertex  in  dominates a color class, not containing  and does not dominate another color class. The minimum number of colors required in such a coloring of  is called the total global dominator chromatic number, denoted by . In this paper, the total global dominator chromatic number of trees and unicyclic graphs are explored.

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Publication Date
Thu Jul 27 2023
Journal Name
Buildings
Structural Behavior of Reactive Powder Concrete under Harmonic Loading
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Industrial buildings usually are designed to sustain several types of load systems, such as dead, live, and dynamic loads (especially the harmonic load produced by rotary motors). In general, these buildings require high-strength structural elements to carry the applied loads. Moreover, Reactive Powder Concrete (RPC) has been used for this purpose because of its excellent mechanical strength and endurance. Therefore, this study provides an experimental analysis of the structural behaviors of reinforced RPC beams under harmonic loads. The experimental program consisted of testing six simply supported RPC beams with lengths of 1500 mm, widths of 150 mm, and thicknesses of 200 mm under harmonic loading with varied frequencies between 1

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Publication Date
Fri May 01 2015
Journal Name
Journal Of Engineering
Resistance to Moisture Damage of Recycled Asphalt Concrete Pavement
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Recycled asphalt concrete mixture are prepared, artificially aged and processed in the laboratory to maintain the homogeneity of recycled asphalt concrete mixture gradation, and bitumen content. The loose asphalt concrete mix was subjected to cycle of accelerated aging, (short –term aging) and the compacted mix was subjected to (long -term aging) as per Super-pave procedure. Twenty four Specimens were constructed at optimum asphalt content according to Marshall Method. Recycled mixture was prepared from aged asphalt concrete using recycling agent (soft asphalt cement blended with silica fumes) by (1.5%) weight of mixture as recycling agent content. The effect of recycling agent on aging after recycling process behavior

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Publication Date
Mon Jun 04 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Dissolution Enhancement of Raltegravir by Hot Melt Extrusion Technique
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The objective of the study to develop an amorphous solid dispersion for poorly soluble raltegravir by hot melt extrusion (HME) technique. A novel solubility improving agent plasdone  s630 was utilized. The HME raltegravir was formulated into tablet by direct compression method. The prepared tablets were assessed for all pre and post-compression parameters. The drug- excipients interaction was examined by FTIR and DSC. All formulas displayed complying with pharmacopoeial measures. The study reveals that formula prepared by utilizing drug and plasdone S630 at 1:1.5 proportion and span 20 at concentration about 30mg (trail-6) has given highest dissolution rate than contrasted with various formulas of raltegravir.

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Publication Date
Sun Jun 01 2025
Journal Name
Chalcogenide Letters
Fabrication and characterization of Se66S44-xAsx thin films chalcogenide
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In this paper, the effect of sulfur substitution by arsenic on the structural, optical properties of thin films of the trivalent chalcogenide Se66S44-xAsx at different concentrations (where x = 0, 8, 16, and 24 at %) was studied. Thin films with a thickness of (300±10 nm) were prepared using thermal evaporation of bulk samples. Structural examinations were performed using XRD and AFM techniques. All the studied film samples were amorphous in structure and the intensity of the crystalline parts was high in the range of 10-40. Also, in Atomic Force Microscopy (AFM). It was found that increasing the concentration of arsenic affects the structural parameters such as surface roughness, particle density, and average grain size. As the ar

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Publication Date
Mon Nov 14 2022
Journal Name
Biomedicine
Antibacterial activity of klebocin against methicillin resistance Staphylococcus aureus
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  Introduction and Aim: Bacteriocins are antimicrobial peptides that have bactericidal and/or bacteriostatic activity against other bacteria. The aim of this study was to assess the antibacterial efficiency of Klebocin a K. pneumoniae bacteriocin, against biofilm formation by clinical isolates of methicillin resistant Staphylococcus aureus MRSA.   Materials and Methods: S. aureus isolated from clinical samples was identified according to vitek 2 system Antibiotic susceptibility test was performed according to disc diffusion method. Vitek 2 compact system was also used to detect MRSA strains. Agar well diffusion method was used to evaluate the antibacterial activity of klebocin from K. pneumoniae towards 11 strains of S. aureus by

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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Electrical characteristics of nickel/epoxy - Unsaturated polyester blend nanocomposites
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