This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

A single step extraction-cleanup procedure using porous membrane-protected micro-solid phase extraction (μ-SPE) in conjunction with liquid chromatography–tandem mass spectrometry for the extraction and determination of aflatoxins (AFs) B1, B2, G1 and G2 from food was successfully developed. After the extraction, AFs were desorbed from the μ-SPE device by ultrasonication using acetonitrile. The optimum extraction conditions were: sorbent material, C8; sorbent mass, 20 mg; extraction time, 90 min; stirring speed, 1000 rpm; sample volume, 10 mL; desorption solvent, acetonitrile; solvent volume, 350 μL and ultrasonication period, 25 min without salt addition. Under the optimum conditions, enrichment factor of 11, 9, 9 and 10 for AFG2, AFG1

A twisted-fin array as an innovative structure for intensifying the charging response of a phase-change material (PCM) within a shell-and-tube storage system is introduced in this work. A three-dimensional model describing the thermal management with charging phase change process in PCM was developed and numerically analyzed by the enthalpy-porosity method using commercial CFD software. Efficacy of the proposed structure of fins for performing better heat communication between the active heating surface and the adjacent layers of PCM was verified via comparing with conventional longitudinal fins within the same design limitations of fin material and volume usage. Optimization of the fin geometric parameters including the pitch, numb

Background:Temporomandibular joint (TMJ) problems refer to a group of heterogeneous pain and dysfunction conditions involving the mastication, reducing life quality of the patients. Arthrocentesis is a simple and less invasive surgical method for the treatment of inflammatory-degenerative disease than other conservative procedures and better than arthroscope. This clinical study aimed at evaluating the benefit of arthrocentesis with injection of hyaluronic acid in the management of inflammatory-degenerative disease of the TMJ. Material and methods: Eighty consecutive patients were enrolled in this study with pain symptoms of TMJ, insufficient masticatory efficiency during function and limitation of mouth opening; they were assessed with

One of the contemporary trends in education and training is the use of educational, competitive and digital games, because one of the most important goals of games is (motivation and challenge). Thus, it ensures the expected reaction from the recipient’s interaction with the game, so we seek his interaction with the content he receives. It is no secret that games distance him from boring content and introduce him to the world of motivation by integrating them with magical elements that make an attractive and desirable game. Naturally, in the case of stimuli and motives that activate the recipient within the context of the educational process procedures, the return is high and especially enjoyable. The aim of the research is to pre

Background: Rheumatoid arthritis (RA) is an autoimmune disorder that involves autoantibodies attacking and weakening joints. RA is characterized by leukocyte (Monocyte, Lymphocyte mast cell .etc) infiltrations into the synovial compartment leading to inflammation in the synovial membrane.   Synovitis leads to the release of pro-inflammatory cytokines, matrix metalloproteinases, chemokines, complement proteins, and growth factors. Objective: The current study pointed to verify the diagnostic values of interleukin -17 A and interleukin -18 in Rheumatoid arthritis (RA) patients and the effect of treatment thereon. Study subjects and methods: A total of 88 samples with RA were selected from the health clinics of AL-Yarmouk

The percent work was designed to determine the effect of ginger plant aqueous extract on function and histological structure of kidney in mice treated with carbon tetrachloride (CCl4). Ginger plant caused a protective effect against CCl4 induced kidney damage and improved the kidney weight and biochemical parameters including urea, uric acid and creatinine. The ginger plant has a protective effect against injury in the kidney of mice treated with CCL4, because the ginger plant protects the tissues of kidney from toxic effect of CCL4. The kidney of CCL4 treated mice showed many histological alterations in the kidney included: atrophy, vascular degeneration and hemorrhage, death cell, degeneration of epithelial cells, destruction of basement

Cytokines are a group of immunomodulatory proteins leading to a variety of immune reactions in the human; these cytokines play a significant role in the development of appropriate immune responses against T. gondii. This study aims to reveal the association of toxoplasmosis with serum levels of IL-3, IL-17A, and IL-27 in aborted women. The blood samples of patients and controls were collected from Al-Alawiya Maternity Teaching Hospital/Baghdad/Iraq from 2019 to 2020 for detecting anti-T. gondii antibodies (IgG and IgM) and the level of interleukins by ELISA. The results of TORCH by rapid test for recurrent abortion recorded 25.3% seropositive for anti-Toxoplasma antibodies, and 31.5% seropositive for one or more cases of TORCH test (Cytomeg