Preferred Language
Articles
/
jpgiafs-81
The contribution of the tax authorities to increase the tax revenues: An applied research on a sample of the supporting bodies in the health sector for the period 1998-2008
...Show More Authors

the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.

The research data have been collected from some supportive entities to the tax work of the health sector through the statistics of their registered taxpayers as well as, the statistics of the taxpayers that are registered at the GCT to observe the difference between those statistics. The research is based on a primary hypothesis that suggests that there is a strong relationship between the effectiveness of the role of the supportive entities and the expansion in the determination of the tax bases of the taxpayers, and in turn, increasing the collected tax revenue.

In general, the results indicated that there is a weakness in the response of the supportive entities of the tax work and consequently weak cooperation with GCT. This matter has negatively reflected on the process of obtaining information that contributes in determining the tax base of the taxpayers and a reduction in tax revenue.

Crossref
View Publication
Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Kinetic diversity and its effectiveness in the formal variables of industrial product design
...Show More Authors

The formal diversity in designs is achieved by creating shapes and lines with a distinct movement pattern, which are preceded by mental processes. The greatest source of diversity in design in general and industrial design in particular is the creation of multiple directions for the completion of designs and the diversification of intellectual proposals for the design idea. The human activity that takes place around us in various fields of life takes place due to the diversity of movement in the form of the design product and its effectiveness through the dynamic diversity in the form, which differs in the methods of designing and showing it. He invents material value as a distinct artistic product that he owns A specific form or system

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Reading beauty through the views of philosophers and its reflection in graphic design
...Show More Authors

The creative production of the philosophy of beauty in artistic works constitutes a step towards development and progress by meeting the growing and changing needs of humanity according to various factors, including those related to the human situation and others related to technical outputs, as well as the multiplicity of the field for the emergence of new artistic currents and movements concerned with graphic production and communication and communication processes that It is associated with imagination and freedom from social and cultural constraints, in which the design production seeks to link more realistic intellectual contents with the achievements of the creative artwork as a communication system to involve the recipient (the vi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Advanced Research In Dynamical And Control Systems
Reliable and valid questionnaire for organizational, system, and individual factors to utilize cloud health information system
...Show More Authors

Scopus
Publication Date
Fri Sep 01 2017
Journal Name
International Research Journal Of Engineering And Technology
A POWERFUL AUTOMATED IMAGE INDEXING AND RETRIEVAL TOOL FOR SOCIAL MEDIA Sample
...Show More Authors

The Internet image retrieval is an interesting task that needs efforts from image processing and relationship structure analysis. In this paper, has been proposed compressed method when you need to send more than a photo via the internet based on image retrieval. First, face detection is implemented based on local binary patterns. The background is notice based on matching global self-similarities and compared it with the rest of the image backgrounds. The propose algorithm are link the gap between the present image indexing technology, developed in the pixel domain, and the fact that an increasing number of images stored on the computer are previously compressed by JPEG at the source. The similar images are found and send a few images inst

... Show More
Preview PDF
Publication Date
Tue Jun 01 2010
Journal Name
Journal Of The College Of Languages (jcl)
Assess the level of achievement
...Show More Authors

This work, in fact, is an English language teaching study (henceforth, ELT) which may provide the inspiration for much –needed research on issues such as testing students' level of achievement in articulatory phonetics at the university level. It attempts to answer two questions: 1)What is college students' level of achievement in articulatory phonetics? 2- Are there any statistical significant differences in the achievement of college students in articulatory phonetics between the production and recognition testing techniques? This research falls into three sections: Section one indicates the problem, the aims, the hypotheses, the procedures, the limits and the value of the study. Section two provides a general overview of the articul

... Show More
View Publication Preview PDF
Publication Date
Wed Apr 10 2019
Journal Name
Journal Of Legal Sciences
The Components of Public Expenditures
...Show More Authors

The State shall comply with the requirements of its members and their general, it cannot be without the state spending Multiple expenses and images formats Affect the interests of society, but it should not ignore the administration

This spending must be surrounded by all legitimate formulas and methods, approved by the legislature, according to the regulations and specific instructions, counting the expenditure is illegal and contrary to laws and regulations the executive branch has assumed responsibility and liability has legal consequences.

In addition, spending must be properly, and corresponds to the economic situation of the country, achieve maximum benefit to all members of society, and not waste public funds in ad

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The economic importance of nanotechnology
...Show More Authors

Abstract

Toady technology Nano since it launched human Alivia third interest and anticipation unusual and that by the decision-makers in the world's governments and its institutions and research departments productivity, especially after the US Congress enact a law (the National Initiative for Tknlojba nanotechnology in the United States of America) and the allocation of large sums of money To support this initiative, the research aims to shed light on the concept of technology nanotechnology, which is technology atheist and the twentieth century, and reflect its economic importance and in order to reach the objectives of the research has been the division of research into several axes has been allocated

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 13 2024
Journal Name
Iraqi Journal Of Science
The Singularity of Bipartite Graph
...Show More Authors


A graph
is said to be singular if and only if its adjacency matrix is singular. A graph
is said to be bipartite graph if and only if we can write its vertex set as
, and each edge has exactly one end point in
and other end point in
. In this work, we will use graphic permutation to find the determinant of adjacency matrix of bipartite graph. After that, we will determine the conditions that the bipartite graph is singular or non-singular.

View Publication Preview PDF
Publication Date
Sun Dec 31 2000
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Preparation of Isosorbide Dinitrate
...Show More Authors

View Publication Preview PDF
Publication Date
Mon Sep 02 2019
Journal Name
Journal Of Legal Sciences
The legal concept of possession
...Show More Authors

The acquisition is of one of the methods utilized by the holding company to expand its activities and its control over other companies. Acquisition activity of the holding companies is particularly important to distinguish them from the rest of the commercial companies. Economic changes in Iraq and the country's need for foreign capitals havethe multiple and diverse of experiences, leading to,  besides the need for a certain technique to increase the competitiveness and financial efficiency capabilities in companies,  push the economy towards openness and allow for foreign companies, like national companies, to exercise its business in Iraq and to revitalize the financial market to ensure companies enter new markets through whi

... Show More
View Publication Preview PDF
Crossref