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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 Jul 09 2025
Journal Name
Applied Organometallic Chemistry
Evaluation of Anticancer and Antioxidant Activity of New Metal Ions Fe(III), Co(II), Ru(III), and Rh(III) Complexes With New Azo Dye
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The azo dye (LH) was used to synthesize a series of complexes with Fe(III), Co(II), Ru(III), and Rh(III) metal ions. The ligand (LH) was synthesized by the condensation reaction between tryptamine and 2-hydroxyquinoline. Due to the presence of effective donor atoms (-N=N- azo and OH hydroxyl groups), the ligand was subsequently refluxed with various metal ions, leading to the formation of nonelectrolytic [M:L] (1:2). These compounds were characterized using 1H and 13C-NMR, FT-IR, UV–Vis, mass spectrometry, TGA, DSC, and C.H.N. analysis, along with conductivity, magnetic susceptibility, and metal and chlorine content measurements. The results indicated that the ligand acts as a bidentate, with the complexes adopting an octahedral geometry.

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Publication Date
Mon Aug 29 2022
Journal Name
Indonesian Journal Of Chemistry
Synthesis, DFT Calculations, DNA Interaction, and Antimicrobial Studies of Some Mixed Ligand Complexes of Oxalic Acid and Schiff Base Trimethoprim with Various Metal Ions
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Mixed ligand metal complexes are synthesized from oxalic acid with Schiff base, and the Schiff base was obtained from trimethoprim and acetylacetone. The synthesized complexes were of the type [M(L1)(L2)], where the metal, M, is Ni(II), Cu(II), Cr(III), and Zn(II), L1 corresponds to the trimethoprim ((Z)-4-((4-amino-5-(3,4,5-trimethoxybenzyl)pyrimidine-2-yl)imino)pentane-2-one) as the first ligand and L2 represent the oxalate anion ( ) as a second ligand. Characterization of the prepared compounds was performed by elemental analysis, molar conductivity, magnetic measurements, 1H-NMR, 13C-NMR, FT-IR, and Ultraviolet-visible (UV-Vis) spectral studies. The recorded infrared data is reinforced with density functional theory (DFT) calcul

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Shear strength of steel fibre RC beams under repeated loads
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Publication Date
Fri Mar 04 2022
Journal Name
Trends In Sciences
Asymptotic Stability of 3D Stochastic Positive Linear Systems with Delays
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The article emphasizes that 3D stochastic positive linear system with delays is asymptotically stable and depends on the sum of the system matrices and at the same time independent on the values and numbers of the delays. Moreover, the asymptotic stability test of this system with delays can be abridged to the check of its corresponding 2D stochastic positive linear systems without delays. Many theorems were applied to prove that asymptotic stability for 3D stochastic positive linear systems with delays are equivalent to 2D stochastic positive linear systems without delays. The efficiency of the given methods is illustrated on some numerical examples. HIGHLIGHTS Various theorems were applied to prove the asymptoti

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Publication Date
Fri Jan 01 2010
Journal Name
Dar Majdalawi For Publication And Distribution
Technology of architecture and Interior Design, تكنلوجيا العمارة والفضاءات الداخلية
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Publication Date
Tue Aug 01 2017
Journal Name
Iosr Journal Of Dental And Medical Sciences (iosr-jdms)
Utilizing Home Pregnancy Test Kits for Diagnosis of Leaking Liquor
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Before the start of delivery, any membranes rupture could be named as a premature rupture of membranes (PROM), which may need special obstetrical interactions to minimize perinatal complications, it is important topromptly diagnose PROM, the method used should be accurate, cheap, simple, and widely available. This was exactly the idea behind this study to use an ordinary pregnancy test kit aiming to confirm presence of PROM.Over a 6 months’ period, 60 pregnant women with a history of leaking liquor and a positive speculum examination for amniotic fluid pooling were collected prospectively and compared with other 60 women (control group) with uneventful pregnancy. Majority of patients with positive leaking liquor signs and symptoms had a p

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Publication Date
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Geological Model of Khasib Reservoir- Central Area/East Baghdad Field
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The Geological modeling has been constructed by using Petrel E&P software to incorporate data, for improved Three-dimensional models of porosity model, water saturation, permeability estimated from core data, well log interpretation, and fault analysis modeling.

Three-dimensional geological models attributed with physical properties constructed from primary geological data. The reservoir contains a huge hydrocarbon accumulation, a unique geological model characterization with faults, high heterogeneity, and a very complex field in nature.

The results of this study show that the Three-dimensional geological model of Khasib reservoir, to build the reservoir model starting with evaluation of reservoir to interpretation o

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Partial purification and characterization of xylanase from Bacillus cereus X3
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Three strain of Bacillus cereus were obtained from soil sours Laboratories of Biology Department/ College of Science/ University of Baghdad. The bacteria secreted extracellular xylanase in liquid cultur the test ability of xylanase production from these isolates was studied semi quantitative and quantitative screening appeared that Bacillus cereus X3 was the highest xylanase producer. The enzyme was partial purification 191 fold from cultur by reached step by 4 U/mg proteins by ammonium sulfat precipitation 80%, Ion exchang DEAE-cellulos chromatography Characterization study of the partial purifation enzyme revealed that the enzyme had a optimum activity pH8 and activity was stable in the pH rang (8-10) for 30min. maximal activity was attai

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Engineering
Three-Dimensional Explicit Finite Element Simulation of Piled-Raft Foundation
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This paper aims to validate a proposed finite element model to be adopted in predicting displacement and soil stresses of a piled-raft foundation. The proposed model adopts the solid element to simulate the raft, piles, and soil mass. An explicit integration scheme has been used to simulate nonlinear static aspects of the piled-raft foundation and to avoid the computational difficulties associated with the implicit finite element analysis.

The validation process is based on comparing the results of the proposed finite element model with those of a scaled-down experimental work achieved by other researchers. Centrifuge apparatus has been used in the experimental work to generate the required stresses to simulate t

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Publication Date
Thu Apr 09 2020
Journal Name
Optoelectronics And Advanced Materials – Rapid Communications
Facile synthesis of Cu2FeSnSe4 nanoparticles for solar energy water splitting
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Well-dispersed Cu2FeSnSe4 (CFTSe) nanoparticles were first synthesized using the hot-injection method. The structure and phase purity of as-synthesized CFTSe nanoparticles were examined by X-ray diffraction (XRD) and Raman spectroscopy. Their morphological properties were characterized by scanning electron microscopy (SEM) and transmission electron microscopy (TEM). The average particle sizes of the nanoparticles were about 7-10 nm. The band gap of the as-synthesized CFTS nanoparticles was determined to be about 1.15 eV by ultraviolet-visible (UV-Vis) spectrophotometry. Photoelectrochemical characteristics of CFTSe nanoparticles were also studied, which indicated their potential application in solar energy water splitting.

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