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EFFICIENCY OF PERFORMANCE AND COLLECTION OF INCOME TAX -REALISTIC VIEW OF THE GENERAL TAX AUTHORITY
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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.

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Publication Date
Tue Dec 31 2024
Journal Name
Sports Culture
The effect of boot camp-style preventive exercises in enhancing the efficiency of the ankle joint and reducing its injury to young triple jump players
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The research aims to prepare preventive exercises in the boot camp style to enhance the efficiency of the ankle joint and reduce its injuries for young triple jump players, and to determine the effect of preventive exercises on improving the efficiency of the ankle joint. The researchers assumed statistically significant differences between the pre-and posttests in the research variables. The experimental approach was adopted to suit it, and the research sample was chosen from young triple jump players. The preventive approach prepared by the researchers was applied to the sample, and it included preventive exercises in the boot camp style with and without tools. The researchers concluded that preventive exercises in a boot camp style have

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Publication Date
Thu Oct 03 2024
Journal Name
Dentistry 3000
Antimicrobial Efficiency of Hypochlorous Acid Incorporation and its Effect on Surface Properties of Irreversible Hydrocolloid Materials
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Objective: Conventional approaches for disinfection, including spraying and immersion, resulted in only surface disinfection of impressions. As a result, self-disinfecting impression materials incorporated with antimicrobial compounds require more extensive studies. The incorporation of a disinfectant into irreversible hydrocolloid impression materials could eliminate the need for the disinfection step by conventional approaches, including spraying and immersion which only result in surface disinfection of impressions. The study was aimed to investigate the effect of incorporation of hypochlorous acid in irreversible hydrocolloid materials on antimicrobial efficiency, detail reproduction, and dimensional stability. Materials and

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Publication Date
Sat Aug 30 2025
Journal Name
Iraqi Journal Of Science
Improving the Performance and Finding Bitmap of the Compression Method Using Weber's law
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Image compression is a suitable technique to reduce the storage space of an image, increase the area of storage in the device, and speed up the transmission process. In this paper, a new idea for image compression is proposed to improve the performance of the Absolute Moment Block Truncation Coding (AMBTC) method depending on Weber's law condition to distinguish uniform blocks (i.e., low and constant details blocks) from non-uniform blocks in original images. Then, all elements in the bitmap of each uniform block are represented by zero. After that, the lossless method, which is Run Length method, is used for compressing the bits more, which represent the bitmap of these uniform blocks. Via this simple idea, the result is improving

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Publication Date
Mon Dec 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Comparative Study of Pressure Losses and Hole Cleaning Efficiency of Water and Polymer solutions in Horizontal Wells
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The main objective of this study is to experimentally investigate the effect of the CMC polymeric drag reducer on the pressure drop occurred along the annulus of the wellbore in drilling operation and investigate the optimum polymer concentration that give the minimum pressure drop. A flow loop was designed for this purpose consist from 14 m long with transparent test section and differential pressure transmitter that allows to sense and measure the pressure losses along the test section. The results from the experimental work show that increasing in polymer concentration help to reduce the pressure drop in annulus and the optimum polymer concentration with the maximum drag reducing is 0.8 kg/m3. Also increasing in flow rate a

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
EFFECT OF IRRIGATION UNIFORMITY AND EFFICIENCY ON WATER CONSUMPTION, YIELD OF MAIZE USING DIFFERENT IRRIGATION AND CULTIVATION METHODS
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Two field experiments were carried out for cultivating yellow maize crop Zea mays L. during the autumn planting season 2019 in two sites with soils of different textures. The first site is a loamy texture in one of the fields of the Medhatia Agriculture Division, Babylon Governorate. The second was silty loam by an alluvial mixture in one of the fields of Al-Nouriah Research Station, Ministry of Agriculture located in Al-Nouriah sub-district, Al-Qadisiyah governorate. It was found through the results that the uniformity, efficiency, and adequacy of the irrigation efficiency of the sprinkler irrigation method is better than that of the sprinkler irrigation method, and it ranged between (88.6-88.7) for uniformity and (84-86)% of the irrigatio

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Scopus (11)
Scopus
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of the legal rules to the reduction of public office Crimes(Search in the Office of the Inspector General of the Ministry of Environment)
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Abstract

The goal of the research is to diagnose some of the negative phenomena which was discovered through the period from (2010 to 2014) as determined by the national strategy to eliminate the corruption which was set out by the joint council of  the corruption elimination in Iraq. And to measure the gap in applying the legal rules by the administration, concerning the misconducts and felonies upon the state employments made by the state employee and how far they are applied in the studied sample and to show the nature of the rules and their importance and their role when they are applied in scientific and expertise manner. And to encourage the offices of the general supervisors to adhere to them which will lead t

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Publication Date
Tue Nov 20 2018
Journal Name
Research Journal Of Pharmaceutical, Biological And Chemical Sciences
Synthesis, Characterization And Microbial Efficiency Of Azo Dye Ligand Complexes With Some Metal Ions
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4-[(2-hydroxy-4,6-dimethylphenyl)diazenyl]-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one has been readied by combination the diazonium salt of 4-aminoantipyrine with 3,5-dimethylphenol. Spectral studies ( FTIR, UV-Vis, 1H and 13CNMR) and microelemental analysis (C.H.N) are use to identified of the ligand. Complexes of some transition metals were performed as well depicted. The formation of complexes were characterized by using atomic absorption of flame, elemental analysis, infrared and UV-Vis spectral process as well conductivity and magnetic quantifications. Nature of compounds produced have been studied followed the mole ratio and continuous contrast methods, Beer's law followed during a concentration scope (1×10-4 - 3×10-4 M/L). height m

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Publication Date
Sun Jan 01 2023
Journal Name
Pakistan Journal Of Botany
Efficiency of plant extracts on Aspergillus growth and aflatoxin B1 production in Zea mays
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The detection of fungi contaminating maize grain and the effect of four plant extracts Azadirachta indica, Eucalyptus globulus Glycyrrhiza glabra and Zingiber officinale on the growth of A. flavus and its ability to produce AflatoxinB1. The results showed that the incidence of Aspergillus spp., was 52.75% of the isolated fungi, of which 29.50% was due to Aspergillus flavus, followed by Penicillium spp., with an incidence of 21.06%, and then Fusarium spp., with a rate of 18.13%. The percentage of toxin-producing A. flavus isolates reached 70.8% out of 24 isolates. The results showed the effect of alcoholic plant extracts at a concentration of 10 mg/ml on the fungal growth activity of A. flavus, the alcoholic extract of neem leaves was superi

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Scopus (11)
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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The effect of applying total quality management on the competitiveness from the point of view of the front-rows employees for customer service (An analytical study of Palestinian local banks)
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The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

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Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Evaluating the Distance Learning Experience in light of the Spread of the Corona Pandemic - Covid 19 from the Teachers' Point of View in Islamic Science Institutes in the Sultanate of Oman
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The study aimed to evaluate the distance learning experience in light of the spread of the Corona pandemic - Covid19 - from the teachers' point of view in Islamic Science Institutes in the Sultanate of Oman, which was applied during the second semester of the 2019/2020 academic year. The study sample consisted of (77) teachers from The Islamic Science Institutes of The Sultan Qaboos Higher Center for Culture and Science. The researchers prepared a questionnaire to evaluate the reality of the experience. The study results  revealed, the followings: The Department of Educational Affairs and Training at The Sultan Qaboos Higher Center for Culture and Science was able to a moderate degree in the rapid transition to a distance learning s

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