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Application of data content analysis (DEA) technology to evaluate performance efficiency: applied research in the General Tax Authority
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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.

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of tax reform to increase the federal budget revenues
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The percentage contribution of tax revenue in the federal budget is verysmall compared with the revenue earned from oil revenues, as the dependenceon oil revenues mainly to finance the state budget, have a negative impact onthe national economy as it makes it a one-sided and prisoner of on revenue, thatis the revenue derived from oil which is unstable revenue for continuouschanging in the price of oil The oil revenues reached to (85.4%) in 2009 withpercentage (93.11%) in 2013, The research objective is to study the possibilityof increasing tax revenues in order to raise the proportion of its contribution infinancing the federal budget through effective tax reforms, The mainconclusion of the research is
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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Efficctency of the mesopotamian company for seed production
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Publication Date
Wed Dec 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Properties of High Performance Concrete
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The research deals with a new type of high-performance concrete with improved physical properties, which was prepared by using metal additives minutes (Metakaolin) and by studing their impact on the properties of mortar and concrete high-performance through destructive and non destructive tests. This type of concrete is used broadly in public buildings and in other structures . The research involved a number of experiments such as finding the activity index of burned at a temperature of 750 º C according to the standard ( ASTM C-311/03), as well as casting models for the cubic mortar mixtures and concrete containers at different rates of metakaolin ranging between (5% - 20%) as an added part to the cement mix to get a high- compressive

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of Banking Marketing Strategies in achieving Competitive Advantage: Applicatory Research on a Sample of Iraqi Private Banks
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The main purpose of this research aims to measure the role of banking strategies marketing in achieving competitive advantage within a sample of Iraqi private banks, and in order to achieve this purpose,  the researcher depend on number of sober research approaches which consisted of descriptive, analytical and practical methodologies, to strengthen concepts addressed by the research, size of the sample was (56) individuals which makes up the senior leadership represented (Chairman and members of the Board of Directors, Commissioners and their assistants and department heads) while the primary tool for research (questionnaire), which has been designed based on a number of solemn scientific metrics, after adapted these metrics commen

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Efficiency of Green Algae Chlorella vulgaris in Remediation of Polycyclic Aromatic Hydrocarbon (Anthracene) from Culture Media
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The fresh water green alga Chlorella vulgaris was selected to study its ability to degrade one of polycyclic aromatic hydrocarbon (PAHs)known is anthracene (ANT). ANT is widely used in artificial products such as wood preservatives; insecticides; dye and coating materials. This algae was cultivated in CH-10 medium under constant laboratory conditions and exposed to different concentrations (1, 3, and 5 mg/l) of anthracene for 3, 5, 7, 9 and 15 days, with the concentration of ANT measured  by high performance liquid chromatographic analysis (HPLC). The results showed that C.vulgaris has high ability to reduce anthracene to 80% at 1mg/Lcon centration after 3 days and 100% after 5 days, while at 3 and 5 mg / L concent

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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
A Proposed Program from the Perspective of the General Practice of Social Work to Overcome Husbands' Violence Against Their Wives
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Husbands’ violence towards their wives is one of the greatly important issues in social sciences. Accordingly, the current study aims at determining the levels of violence practiced by husbands towards their wives to propose a professional program from the perspective of the general practice of social work to overcome such a phenomenon. The study is descriptive in nature, where the researcher has used a comprehensive social survey method. To achieve the goal of the study, the researcher has prepared a questionnaire that consisted of two parts. The first part contains the primary data of the two sections, and the second contains (38) phrases distributed over four axes to measure the levels and types of violence among the sample’s memb

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
New Robust Estimation in Compound Exponential Weibull-Poisson Distribution for both contaminated and non-contaminated Data
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Abstract

The research Compared two methods for estimating fourparametersof the compound exponential Weibull - Poisson distribution which are the maximum likelihood method and the Downhill Simplex algorithm. Depending on two data cases, the first one assumed the original data (Non-polluting), while the second one assumeddata contamination. Simulation experimentswere conducted for different sample sizes and initial values of parameters and under different levels of contamination. Downhill Simplex algorithm was found to be the best method for in the estimation of the parameters, the probability function and the reliability function of the compound distribution in cases of natural and contaminateddata.

 

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Publication Date
Wed Jan 15 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The responsibility of the administration in compliance with the going concern assumption during the preparation for their financial statements: Research practically at muster of companies
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This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The effect of uncertainty in adopting the general requirements of strategic environmental assessment /exploratory study
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Abstract                                                                  

The aim of the research is to demonstrate the role of uncertainty in adopting the general requirements for the strategic environmental assessment of service departments in Babil Governorate and the Environment Department. By focusing on a range of environmental problems, despite the efforts exerted to deal with the environme

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Improvement of the Water Use Efficiency and Yield of Eggplant by Using Subsurface Water Retention Technology
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Sustainable crop production in a coarse soil texture is challenging due to high water permeability and low soil water holding capacity. In this paper, subsurface water retention technology (SWRT) through impermeable polyethylene membranes was placed at depth 35 cm below ground surface and within the root zone to evaluate and compare the impact of these membranes and control treatment (without using the membranes) on yield and water use efficiency of eggplant inside the greenhouse. The study was conducted in Al-Fahamah Township, Baghdad, Iraq during spring growing season 2017. Results demonstrated the yield and water use efficiencies were 3.483 kg/m2 and 5.653 kg/m3, respectively for SWRT treatment p

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