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 effect of thickness variation on some physical properties of hematite α-Fe2O3 thin films was investigated. An Fe2O3 bulk in the form of pellet was prepared by cold pressing of Fe2O3 powder with subsequent sintering at 800 . Thin films with various thicknesses were obtained on glass substrates by pulsed laser deposition technique. The films properties were characterized by XRD, and FT-IR. The deposited iron oxide thin films showed a single hematite phase with polycrystalline rhombohedral crystal structure .The thickness of films were estimated by using spectrometer to be (185-232) nm. Using Debye Scherrerś formula, the average grain size for the samples was found to be (18-32) nm. Atomic force microscopy indicated that the films had
... Show MoreForm the series of generalization of the topic of supra topology is the generalization of separation axioms . In this paper we have been introduced (S * - SS *) regular spaces . Most of the properties of both spaces have been investigated and reinforced with examples . In the last part we presented the notations of supra *- -space ( =0,1) and we studied their relationship with (S * - SS *) regular spaces.
In this article, we introduce and study two new families of analytic functions by using strong differential subordinations and superordinations associated with Wanas differential operator/. We also give and establish some important properties of these families.
This research introduces a proposed hybrid Spam Filtering System (SFS) which consists of Ant Colony System (ACS), information gain (IG) and Naïve Bayesian (NB). The aim of the proposed hybrid spam filtering is to classify the e-mails with high accuracy. The hybrid spam filtering consists of three consequence stages. In the first stage, the information gain (IG) for each attributes (i.e. weight for each feature) is computed. Then, the Ant Colony System algorithm selects the best features that the most intrinsic correlated attributes in classification. Finally, the third stage is dedicated to classify the e-mail using Naïve Bayesian (NB) algorithm. The experiment is conducted on spambase dataset. The result shows that the accuracy of NB
... Show MoreLet R be a ring with identity and M be a right unitary R-module. In this paper we
introduce the notion of strongly coretractable modules. Some basic properties of this
class of modules are investigated and some relationships between these modules and
other related concepts are introduced.
In this study, we report a statistical study for the relationship between coronal mass ejections (CMEs) and sunspot number (SSN) that were registered during the period 2008-2017 for the solar cycle 24. SSN was extracted from Sunspot Index and Long-term Solar Observations (SILSO), while CMEs number from observations made by the Large Angle and Spectrometric Coronagraph (LASCO) on board the Solar and Heliospheric Observatory mission (SOHO). The present period was adopted to conduct the investigation and obtain the mutual correlation between SSN and CMEs. The relationship between CME, the speed of halo CME, and partial halo CMEs for solar cycle 24 were studied. The analysis of results indicated that the average speed of halo CMEs is almost
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The soft sets were known since 1999, and because of their wide applications and their great flexibility to solve the problems, we used these concepts to define new types of soft limit points, that we called soft turning points.Finally, we used these points to define new types of soft separation axioms and we study their properties.
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The nucleon momentum distributions (NMD) for the ground state and elastic electron scattering form factors have been calculated in the framework of the coherent fluctuation model and expressed in terms of the weight function (fluctuation function). The weight function has been related to the nucleon density distributions of nuclei and determined from theory and experiment. The nucleon density distributions (NDD) is derived from a simple method based on the use of the single particle wave functions of the harmonic oscillator potential and the occupation numbers of the states. The feature of long-tail behavior at high momentum region of the NMD has been obtained using both the theoretical and experimental weight functions. The observed ele
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Abstract
Black paint laser peening (bPLP) technique is currently applied for many engineering materials , especially for aluminum alloys due to high improvement in fatigue life and strength . Constant and variable bending fatigue tests have been performed at RT and stress ratio R= -1 . The results of the present work observed that the significance of the surface work hardening which generated high negative residual stresses in bPLP specimens .The fatigue life improvement factor (FLIF) for bPLP constant fatigue behavior was from 2.543 to 3.3 compared to untreated fatigue and the increase in fatigue strength at 107 cycle was 21% . The bPLP cumulative fatigue life behav
... Show MoreWe define skew matrix gamma ring and describe the constitution of Jordan left centralizers and derivations on skew matrix gamma ring on a -ring. We also show the properties of these concepts.