The process of evaluating and measuring tax performance is critical to support the tax collection process. The comparison of the amount of revenue collection with what is expected and the process of measuring tax performance continuously by the tax administration leads to increase the collection of tax, determine the size of deviations and stand and know the reasons and take the necessary measures to address them to get a better result in the future. According to the different tasks assigned to them, criteria and indicators for measuring the tax performance vary from one organization to another. These are indicators or criteria that measure tax revenue (i.e., amounts). One of the research's main findings was to raise the tax collection level, increase the number of employees to get good performance, and impose sanctions on tax evaders. They are detecting the manipulators with the other accounts submitted to the General Authority for Taxes to evade the tax and achieve the taxpayers' greatest possible profit. The most important recommendations reach the research. The attempt to introduce technology and advanced information systems to cope with developments in the field of taxation, to give more importance to the process of assessment and measurement of tax performance because of the positive impact in the process of collection of tax collection.
Experiment Factorial conducted with two factor in field texture silt clay loam soil, the first factor were Two Rotavator plow which different in number of rotary blades on flanges, weight, width, made and type, the second factor were four speeds tractor 2.62, 5.10, 7.55, 9.23 km/hr to compare performance two Rotavator under depth 12 cm and knowledge slippage, distance between beat blades, practical productivity, disturbed soil volume, percentage of the soil clods which have diameter less than 5 cm under complete block design with three replications using Least Significant Design 0.05. Results showed Galucho Rotavator recorder the higher practical productivity 0>7089 ha/hr, disturbed soil volume 809.8 m3/hr, percentage of the soil clods 96.1
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Abstract
The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay
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In Baghdad city, Iraq, the traffic volumes have rapidly grown during the last 15 years. Road networks need to reevaluate and decide if they are operating properly or not regarding the increase in the number of vehicles. Al-Jadriyah intersection (a four-leg signalized intersection) and Kamal Junblat Square (a multi-lane roundabout), which are two important intersections in Baghdad city with high traffic volumes, were selected to be reevaluated by the SIDRA package in this research. Traffic volume and vehicle movement data were abstracted from videotapes by the Smart Traffic Analyzer (STA) Software. The performance measures include delay and LOS. The analysis results by SIDRA Intersection 8.0.1 show that the performance of the roundab
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Introduction: The current study investigated the use of acid-treated rice husks to remove heavy metals and organic pollutants from water containing heavy metals (R2C and Cd2) and organic pollutants (phenol and atrazine). Methods: The adsorption effect of acid-treated rice husks was compared with other adsorbents such as activated carbon, chitosan, and bentonite clay. Result: both acid-treated rice husks and activated carbon were highly efficient materials, and thus, rice husks were established as a cost-effective alternative. It was revealed that acid treatment of rice husks enhanced adsorption capacity by half, and lead removal was nearly doubled. The most effective pH value for optimizing organic pollutants and heavy metals while
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The study aims to reveal the degree of application of the alternative evaluation strategy in social studies in public education in the Kingdom of Saudi Arabia. It also aims to identify the opinions of experts on how to implement this. The study adopted the mixed methodology, which represented in the descriptive-analytical method, and qualitative methods through the grounded theory. The study used two tools namely: a questionnaire for assessments of social studies teachers and semi-structured interview questions. The results of the study showed a medium degree of appreciation for the application of alternative evaluation strategies by social studies teachers in general education with an average of (2.28). The results also showed that ther
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1. Measuring expectations of self-efficiency at teachers of secondary schools.
2. Measuring biological skills at teachers of secondary schools.
3. There is no sole or gathering forecasting of forecasting expectations of self-efficiency , may forecasts about biological skills at teachers of secondary schools.
To fulfill aims of the research, the researcher managed measuring of expectations of self-efficiency according to point of view of Bandura for this concept in this research, arranging measure of biological skills according to view of global health, the researcher has made to investigate of truth , constant these two measurements, analyzing statistically their two paragraphs on a sample (460) teachers (males
Dental clinicians and professionals need an affordable, nontoxic, and effective disinfectant against infectious microorganisms when dealing with the contaminated dental impressions. This study evaluated the efficiency of hypochlorous acid (HOCl) as an antimicrobial disinfectant by spraying technique for the alginate impression materials, compared with sodium hypochlorite, and its effect on dimensional stability and reproduction of details. HOCl with a concentration of 200 ppm for 5 and 10 min was compared with the control group (no treatment) as a negative control and with sodium hypochlorite (% 0.5) as a positive control. Candida albicans, Staphylococcus aureus, and Pseudomonas aeruginosa were selected to assess the antimicrobi
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Dental clinicians and professionals need an affordable, nontoxic, and effective disinfectant against infectious microorganisms when dealing with the contaminated dental impressions. This study evaluated the efficiency of hypochlorous acid (HOCl) as an antimicrobial disinfectant by spraying technique for the alginate impression materials, compared with sodium hypochlorite, and its effect on dimensional stability and reproduction of details. HOCl with a concentration of 200 ppm for 5 and 10 min was compared with the control group (no treatment) as a negative control and with sodium hypochlorite (% 0.5) as a positive control. Candida albicans, Staphylococcus aureus, and Pseudomonas aeruginosa were selected to assess the antimicrobi
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