The aim of the research is to use the data content analysis technique (DEA) in evaluating the efficiency of the performance of the eight branches of the General Tax Authority, located in Baghdad, represented by Karrada, Karkh parties, Karkh Center, Dora, Bayaa, Kadhimiya, New Baghdad, Rusafa according to the determination of the inputs represented by the number of non-accountable taxpayers and according to the categories professions and commercial business, deduction, transfer of property ownership, real estate and tenders, In addition to determining the outputs according to the checklist that contains nine dimensions to assess the efficiency of the performance of the investigated branches by investing their available resources The dimensions are: integrity of the taxpayer database, effective risk management, support for voluntary compliance, submission of tax returns on time, payment of tax obligations on time, accuracy of reporting in tax returns, resolution of tax disputes, efficiency in revenue management, accountability and transparency The ready-made statistical program SPSS was adopted in calculating the weighted arithmetic mean, and the case study approach was used, and the data content analysis model was applied using the ready-made program DEAP to determine the efficiency of the researched branches for the year 2018 The research reached a set of conclusions, the most prominent of which was that the branches represented by Karrada and Karkh Center achieved high levels of performance efficiency that reflect the extent of their investment of their available resources efficiently.
The seismic can be threatened the stability of the flexible body of the earth dam and can cause completely damaged or deformation on their embankment. Therefore, a geotechnical engineer needs to know the effect of earthquakes on earth structures. The change in the seismic zone that recently Iraq affected is the reason for this research, in general, in 2017, the whole of Iraq, and in particular the region, where the Al-Wand earth dam (the subject of the study) is located, was exposed to several earthquakes. This research project mainly aims to study the behavior of Al-Wand earth dam under seismic load in different conditions by simulating Al-Wand earth dam through numerical modeling an
Free Space Optics (FSO) plays a vital role in modern wireless communications due to its advantages over fiber optics and RF techniques where a transmission of huge bandwidth and access to remote places become possible. The specific aim of this research is to analyze the Bit-Error Rate (BER) for FSO communication system when the signal is sent the over medium of turbulence channel, where the fading channel is described by the Gamma-Gamma model. The signal quality is improved by using Optical Space-Time Block- Code (OSTBC) and then the BER will be reduced. Optical 2×2 Alamouti scheme required 14 dB bit energy to noise ratio (Eb/N0) at 10-5 bit error rate (BER) which gives 3.5 dB gain as compared to no diversity scheme. Th
... Show MoreOrganizations nowadays, whether public or private organizations, productive or service (such as banks), face major challenges as a result of rapid and continuous changes, and in front of these challenges traditional management operations and tools become unable to make the organization able to work, which makes it imperative for these organizations to follow the methods and management practices, including the proposed knowledge risk management and strategic direction so that it can elevate its actions at the level of developments in reality, in the sense that these organizations and in the light of environmental developments to characterize their strategic direction as an intellectual approach characterized by mo
... Show MoreThe present study aims to reveal the extent of the influence of the acquired organizational immune through its dimensions (organizational vaccination, organizational learning, organizational memory, and benchmarking) in the application of knowledge management strategies in its two dimensions (codification strategy, personalization strategy) as well as clarifying that influential relationship between the study variables Because of its importance in reducing resistance to change by responding to the requirements of the environment. A set of main and sub-hypotheses emerged from the study, which was formulated in view of the hypothesis scheme of the study, and i
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The goal of current research to describe and diagnose the level of attention of doctors to design and regulatory dimensions, (strategic vision, organizational structure, organizational processes, business systems, personnel), and the performance of hospitals and dimensions, in six hospitals in medicine and selected a sample for research, as well as identify organizational design effect in the performance of hospitals and dimensions (efficiency, the development of human resources, patient satisfaction, achieve financial results, quality of health care).
Research has focused in part theoretical on key variables to look organizational des
... Show MoreNew designs of solar using ray tracing program, have been presented for improved the performance and the out put power of the silicon solar cell, as well as reducing the cost of system working by solar energy. Two dimensional solar concentrator (Fresnel lenses) and three dimensional concentrators (parabola dish and cassegrain) were used as concentrator for photovoltaic applications (CPV). The results show that the performance efficiency and out power for crystalline silicon solar cells are improved.
The spectral response of the Si solar cell does not coincidence with the sun irradiance spectrum, so the efficiency of the Si solar cell is not high. To improve the Si solar cell one try to make use of most region of the sun spectrum by using dyes which absorb un useful wavelengths and radiate at useful region of spectrum (by stock shift). Fluorescence's dye is used as luminescent concentrator to increase the efficiency of the solar cell. The results show that the performance efficiency and out power for crystalline silicon solar cells are improved.
Accurate predictive tools for VLE calculation are always needed. A new method is introduced for VLE calculation which is very simple to apply with very good results compared with previously used methods. It does not need any physical property except each binary system need tow constants only. Also, this method can be applied to calculate VLE data for any binary system at any polarity or from any group family. But the system binary should not confirm an azeotrope. This new method is expanding in application to cover a range of temperature. This expansion does not need anything except the application of the new proposed form with the system of two constants. This method with its development is applied to 56 binary mixtures with 1120 equili
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Abstract
The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users of financial statements who depend on reported earnings in their deci
... Show MoreThe aim of this paper is to design suitable neural network (ANN) as an alternative accurate tool to evaluate concentration of Copper in contaminated soils. First, sixteen (4x4) soil samples were harvested from a phytoremediated contaminated site located in Baghdad city in Iraq. Second, a series of measurements were performed on the soil samples. Third, design an ANN and its performance was evaluated using a test data set and then applied to estimate the concentration of Copper. The performance of the ANN technique was compared with the traditional laboratory inspecting using the training and test data sets. The results of this study show that the ANN technique trained on experimental measurements can be successfully applied to the rapid est
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