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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
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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.

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of the actual reality of supply chain operations in Noor Al-Kafeel Food Products Company/ case study.
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Abstract:

                This research aims to identify the actual reality of the supply chain processes applied in the Noor Al-Kafeel Food Products Company, which was chosen as a research sample by measuring the application and documentation gap. The current research relies on the case study method to reach the desired results, and the seven-scale scale was relied on to identify the reality of the supply chain operations applied in the researched company and the use of quantitative and qualitative methods in data collection and analysis, as quantitative methods such as the arithmetic mean were used weighted, percentage measurement, and g

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Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
Technology of Education and the Technical Reality of Education in Sudan: Analytical Samples: أسماء محمد الأمين محمد البشير
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This study aims to examine the technologies of education and their importance, shedding light on their reality and  status in Sudan especially in the secondary stage. It has become necessary to invest these technologies and include them in different aspects of the technical education curricula. Such a step helps cope with the innovative scientific development in the advanced countries, qualify professors and technicians, develop the factories and workshops, and create an attractive technical educational environment to the pupils. Thus, the researcher has adopted a descriptive analytical approach that is based on conducting pilot visits to certain technical schools in Al-Khartoum state. Different aspects of such schools were examined

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Publication Date
Mon Oct 01 2018
Journal Name
Al–bahith Al–a'alami
President Trump›s media discourse in the US election Study in electronic news sites - CNN ARABIC Model
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The letter is defined as a message directed by the sender to another party, the future. The aim is to convey, clarify or explain a particular point or subject, and in the form of direct oral communication through speech that contains a set of words and words, The future can discuss the sender directly to exchange ideas with each other, or it may be written and in this case does not require direct interaction between the matchmaker and the recipient. As a result of the different sources and topics of the discourse, and the different types of categories addressed to the speech, and the number, it has been divided into several types.
And schools of discourse analysis emerged in the early eighties of the last century and has spread and ha

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Publication Date
Fri Jan 01 2016
Journal Name
Ieee Access
Towards an Applicability of Current Network Forensics for Cloud Networks: A SWOT Analysis
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In recent years, the migration of the computational workload to computational clouds has attracted intruders to target and exploit cloud networks internally and externally. The investigation of such hazardous network attacks in the cloud network requires comprehensive network forensics methods (NFM) to identify the source of the attack. However, cloud computing lacks NFM to identify the network attacks that affect various cloud resources by disseminating through cloud networks. In this paper, the study is motivated by the need to find the applicability of current (C-NFMs) for cloud networks of the cloud computing. The applicability is evaluated based on strengths, weaknesses, opportunities, and threats (SWOT) to outlook the cloud network. T

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Publication Date
Sat Jan 09 2021
Journal Name
Journal Of Control, Automation And Electrical Systems
Design of an Adaptive Linear Quadratic Regulator for a Twin Rotor Aerodynamic System
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Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
A Hyperbolic Potential Field Model for Designing an Einzel Lens of Low Aberrations
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An analytical model in the form of a hyperbolic function has been suggested for the axial potential distribution of an electrostatic einzel lens. With the aid of this hyperbolic model the relative optical parameters have been computed and investigated in detail as a function of the electrodes voltage ratio for various trajectories of an accelerated charged-particles beam. The electrodes voltage ratio covered a wide range where the lens may be operated at accelerating and decelerating modes. The results have shown that the proposed hyperbolic field has the advantages of producing low aberrations under various magnification conditions and operational modes. The electrodes profile and their three-dimensional diagram have been determined whi

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Diagnostic Accuracy of Different Radiological Investigations in the Diagnosis of Perforated Duodenal Ulcer
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Background; Perforated duodenal ulcer (PDU) is a common surgical emergency that is associated with high mortality and morbidity. Early diagnosis and prompt surgical treatment is required to prevent grave complications.
Objective; The study was designed to evaluate the diagnostic accuracy of different radiological investigations in the diagnosis of perforated duodenal ulcer.
Methods; A prospective study of 185 pts with PDU at al kindy teaching hospital, Baghdad, Iraq from June 2008- august 2010. patients were examined clinically and investigated by blood test, chest x ray, plain X ray of the abdomen. Ultrasonography (U/S) and CT scanning done for those patients with negative X- ray finding. Resuscitation by intravenous fluid and ant

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Publication Date
Tue Nov 15 2022
Journal Name
Nasaq Journal
Componential Analysis of Hatred Synonymy in the Lexicons of English and Standard Arabic
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ABSTRACT This paper has a three-pronged objective: offering a unitary set of semantic distinctive features to the analysis of nominal “hatred synonyms” in the lexicon of both English and Standard Arabic (SA), applying it procedurally to test its scope of functionality crosslinguistically, and singling out the closest noun synonymous equivalents among the membership of the two sets in this particular lexical semantic field in both languages. The componential analysis and the matching procedures carried have been functional in identifying ten totally matching equivalents (i.e. at 55.6%), and eight partially matching ones (i.e. at %44.4%). This result shows that while total matching equivalences do exist in the translation of certain Eng

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Publication Date
Fri Jul 19 2024
Journal Name
Известия Юго-Западного государственного университета. Серия: Лингвистика и педагогика
ACOMPARATIVE ANALYSIS OF THE CONCEPT AND TYPES OF pun IN RUSSIAN AND ARABIC
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Abstract Purpose of research: The purpose of the article is to conduct a comparative analysis of the concept and types of puns in the Russian and Arabic languages. The main focus is on identifying similarities and differences in the definition of a pun, as well as analyzing its various types in both languages. The purpose of the study is to understand how puns are used to achieve comic or semantic effect in different cultural contexts. Methods: The study includes an analysis of literature providing information about puns in Russian and Arabic. For comparative analysis, methods were used to compare concepts, definitions and types of puns in both languages. The phonetic, semantic and syntactic aspects of the pun are considered, and cultural f

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Publication Date
Sat Jan 01 2022
Journal Name
Open Engineering
Field tests of grouted ground anchors in the sandy soil of Najaf, Iraq
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Abstract<p>This article presents test results documentation for four grouted ground anchors embedded in sandy soil. Three anchors were trial, while one was a working anchor. One trial anchor is instrumented with eight resistance-type strain gauges glued on the corrugated pipe and embedded within the grouted body. An acceptance test was made for all anchors to determine the working load. Acceptance criteria suggested by the Post-Tensioning Institute were applied, and the working anchor did not pass the creep criterion, so it was taken out of service. The strain measurements indicated that the compression stresses were generated along the free length, while the tension stresses were generated alon</p> ... Show More
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