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
The present research aims to identify the social responsibility of the kindergarten teachers of the civil and governmental schools (comparative study)? For the purpose of achieving the objectives of the research, the following formulas were formulated:
- Are there statistically significant differences at the level of (0.05) among the kindergarten teachers in the social responsibility scale?
The current research was limited to kindergarten teachers (governmental and non-governmental) in the Directorate General of Education Baghdad Rusafa / Second.
The main research sample consisted of (100) teachers, (50) teachers from government kindergartens and (50) female kindergarten teache
... Show MoreThis work bases on encouraging a generous and conceivable estimation for modified an algorithm for vehicle travel times on a highway from the eliminated traffic information using set aside camera image groupings. The strategy for the assessment of vehicle travel times relies upon the distinctive verification of traffic state. The particular vehicle velocities are gotten from acknowledged vehicle positions in two persistent images by working out the distance covered all through elapsed past time doing mollification between the removed traffic flow data and cultivating a plan to unequivocally predict vehicle travel times. Erbil road data base is used to recognize road locales around road segments which are projected into the commended camera
... Show MoreAbstract
Objective(s): To evaluate the nurses` practices for children who diagnosed with febrile convulsion.
Methodology: A quantitative research, descriptive correlational design was used in this study, the study conducted on nurses who work in Al-Diwaniya Pediatrics Teaching Hospital-Iraq for Maternal and Children period from 12th September 2021 to 10th October 2022. A non- probability (convenience) sample has been applied to obtain the study goals. The study sample was (21) nurses who participate in the study. The study tool is composed of two parts: The first part is concerned with collection of nurses socio-demographic data obta
... Show MoreL1 adaptive controller has proven to provide fast adaptation with guaranteed transients in a large variety of systems. It is commonly used for controlling systems with uncertain time-varying unknown parameters. The effectiveness of L1 adaptive controller for position control of single axis has been examined and compared with Model Reference Adaptive Controller (MRAC). The Linear servo motor is one of the main constituting elements of the x-y table which is mostly used in automation application. It is characterized by time-varying friction and disturbance.
The tracking and steady state performances of both controllers have been assessed fo
... Show MoreCopper with different concentrations doped with zinc oxide nanoparticles were prepared from a mixture of zinc acetate and copper acetate with sodium hydroxide in aqueous solution. The structure of the prepared samples was done by X-ray diffraction, atomic force microscopy (AFM) and UV-VIS absorption spectrophotometer. Debye-Scherer formula was used to calculate the size of the prepared samples. The band gap of the nanoparticle ZnO was determined by using UV-VIS optical spectroscopy.
Risks are confronting the foundations of buildings and structures when exposed to earthquakes which leads to high displacements that may cause the failure of the structures. This research elaborates numerically the effect of the earthquake on the vertical and lateral displacement of footing resting on the soil. The thickness of the footing and depth of soil layer below the footing was taken as (0.5, 1.0, and 2.0 m) and (10, 20 and 40m), respectively. The stiffness ratio of soil to footing was also elaborated at 0.68, 0.8, 1.0, and 1.7. The results showed an increase in the verticle displacement of footing as the duration of the earthquake increases. The increase of soil layer thickness below the footing leads to a reduction in the vertical
... Show MoreThe present study deals with the optimum design of self supporting steel communication towers. A special technique is used to represent the tower as an equivalent hollow tapered beam with variable cross section. Then this method is employed to find the best layout of the tower among prespecified configurations. The formulation of the problem is applied to four types of tower layout
with K and X brace, with equal and unequal panels. The objective function is the total weight of the tower. The variables are the base and the top dimensions, the number of panels for the tower and member's cross section areas. The formulations of design constraints are based on the requirements of EIA and ANSI codes for allowable stresses in the members
The present work covers the Face-Hobbing method for generation and simulation of meshing of Face hobbed hypoid gear drive. In this work the generation process of hobbed hypoid gear has been achieved by determination of the generation function of blade cutter. The teeth surfaces have been drawn depending on the simulation of the cutting process and the head cutter motion. Tooth contact analysis (TCA) of such gear drive is presented to evaluate analytically the transmission error function for concave and convex tooth side due to misalignment errors. TCA results show that the gear is very sensitive to misalignment errors and
the increasing of the gear teeth number decrease the transmission error for both concave and convex tooth sides a