Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information system linking the General Tax Authority with the Central Bank, through which the General Authority for Taxes is provided with all the external remittance information allocated for import through the currency window. The parties accepted the guilty person in order to reduce the phenomenon of tax evasion and the phenomenon of foreign currency smuggling.
This study was conducted to determine the effect of different concentrations of ethanol extract of propolis against two fungi Botrytis cinerea, Altrnaria sp. The most important chemical constituents of propolis diagnosed by the Infra Red Spectroscopy, were the Flavonoids specificaly. Results showed a high antifungal activity of ethanol extract of propolis, evidently with a high concentration of extract (5) mg\ml, which completely inhibited the radial growth on both solid and liquid media (PDA &PD Broth ) of both fungi . We observed that , ethanol extract p
... Show MoreАннотация
в статье рассматриваются проблемы преподавания русской литературы в иракской аудитории.. Использование литературы в преподавании иностранного языка, как правило, имеет две цели. Первая-чисто лингвистическая .. Вторая цель, однако, ассоциируется больше с экстралингвистикой и представляет собой ознакомление студентов с различными аспектами русской жизни, культуры,
... Show MoreIn the present study, an attempt has been made to experimentally investigate the flexural performance of ten simply supported reinforced concrete gable roof beams, including solid control specimen (i.e., without openings) and nine beams with web openings of different dimensions and configurations. The nine beams with openings have identical reinforcement details. All beams were monotonically loaded to failure under mid-span loading. The main variables were the number of the created openings, the total area of the created openings, and the inclination angle of the posts between openings. Of interest is the load-carrying capacity, cracking resistance and propagation, deformability, failure mode, and strain development that represent the behav
... Show MoreThe fall angle of sun rays on the surface of a photovoltaic PV panel and its temperature is negatively affecting the panel electrical energy produced and efficiency. The fall angle problem was commonly solved by using a dual-axis solar tracker that continually maintains the panel orthogonally positioning to the sun rays all day long. This leads to maximum absorption for solar radiation necessary to produce maximum amount of energy and maintain high level of electrical efficiency. To solve the PV panel temperature problem, a Water-Flow Double Glazing WFDG technique has been introduced as a new cooling tool to reduce the panel temperature. In this paper, an integration design of the water glazing system with a dual-axis tracker has been ac
... Show MoreThe effect of White Place Image ( Test Image ) A4 has been studied as a function of luminous intensity using the t tu un ng gs st te en n l la am mpp and web camera enet. It was found that the tungsten lamp gives almost even intensities for the three color band and lighting composite at low voltage .while at high voltage causes a fare from each other . The statistical characteristic(mean and stander deviation ) results for three colors composites RGB and lighting composites L showed that the mean and stander deviation increases with the increase of voltage possibly owing to the increase image resolution, which reflects the value of stander deviation for the blue band
... Show MoreA rapid and sensitive method for analysis of amino acid hydrolysates of nigella sativa L seed has been developed using O-phthaldialehyde(OPA ) as a pre-column derivatizing agent. OPA reagents in the presence of mercaptoethanol react rapidly with primary amino acids ( less than 60 sec.) to form isindole derivatives which easily separated with good selectivity on ODS column. Resolution of amino acid derivatives is carried out with a methanol gradient in 0.01 maqueous sodium acetate. pH 7.1 . The quantitation of amino acid derivatives is reproducible within an average relative deviation of + 1.4% the linearity for most amino acids were more than 0.9993 with detection limit of 0.2 ppm. 15 amino acid were detected in the analysis of
... Show MoreThe road network in the Baranan mountain, near Dararash village, connecting Sulaymaniyah city with Qaradagh town, plays a major role in socio- economic activities of Qaradagh town and its surrounding villages. Any type of slope failure in the area may cause breaking up in traffic, loss of lives, and injuries.
For assessing the stability of rock slopes in the area, seven stations (rock-cut slopes) were selected along the road and evaluated by kinematic analysis, using DIPS v6.008 software and slope mass rating system (SMRTool - v205 software).
The kinematic analysis revealed that planar and wedge sliding may occur in stations no.2, 5, 6, and 7, flexural toppling
... Show MoreDyes are extensively water-soluble and toxic chemicals. The disposing of wastewater rich with such chemicals has severely impacted surface water quality (rivers and lakes). In the current study, an anionic dye, methyl orange, were extracted from wastewater fluids using bulk liquid membranes supplemented with an anionic carrier (Aliquat 336 (QCI)). Parameters including solvent type (carbon tetrachloride and chloroform), membrane stirring speed (100-250 rpm), mixing speed of both phases (50-100 rpm), The feed pH (2-12) and implemented temperature (35-60 °C) were thoroughly analyzed to determine the effect of such variables on extraction effectiveness. Furthermore, the effect of methyl orange (10-50 ppm) in the feed stage and NaOH (0
... Show More