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The Impact of Availabilit of Tax Assessor Skils in the Development the Tax Investigation: An applied research in the General Authority for Taxes
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The research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The questionnaire included five areas (cognitive skills, technical skill, self-management skills, professional skills and interpersonal skills). Each skill consisted of a number of paragraphs, as the total number of paragraphs reached (23) items distributed according to its fields, a random sample of (66) was selected from the research community represented by workers in the branches of the General Authority for Taxes. The results of data analysis using the statistical program were shown ( SPSS V.21) Cognitive skills, professional and technical competence, communication skill, self-management and interpersonal skill are available in the study sample. But it is not enough for the tax examiner to be able to reduce tax objections, improve the tax examination process, and confirm the credibility of financial reports, in addition to the weakness in the effectiveness of the tax examination process. This is due to several reasons, the most important of which is the limited number of cadres working within the field of tax examination, weakness In the application and interpretation of tax laws and legislation when preparing the tax return due to the lack of experience of some assessors.

The research reached several recommendations, the most important of which is the interest in the quality of students accepted to study in universities and the need to include accounting and financial standards within the curriculum and attention to the scientific qualification of the tax assessor through knowledge of legislation and tax laws, and increasing the number of examiners working in the assessment units in the branches of the authority in proportion to the size of the workload in the form Which makes time constraints the cornerstone of achieving quality.

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Marginal Discrepancy and Fracture Resistance of CAD/CAM Ceramill Sintron Metal Copings with Different Porcelain Materials
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Background: This study was performed to compare the marginal fit changes and facture resistance of metal ceramic crowns constructed from Ceramill Sintron metal coping veneered with three different porcelain veneering materials (Vita Master Koromikos VMK, Willi Geller Creation CC and GC initial MC), also to evaluate the influence of thermocycling on load at fracture. Materials and Methods: Master brass die was scanned ,then metal coping was designed and milled from Ceramill Sintron blank to get 60 metal copings, then divided randomly into three groups(20 sample), then veneered with porcelain: VITA, Creation or GC. The marginal gaps were measured before and after porcelain veneering then marginal fit changes was calculated. Fracture resist

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Publication Date
Sun Jan 01 2023
Journal Name
Health Science Reports
Correlation of amyloid and ameloblast‐associated proteins to odontogenic cysts and tumors: A cross‐sectional study
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Abstract<sec><title>Background and Aims

Odontogenic cysts and tumors often form hard and soft structures that resemble odontogenesis. It is well known that amyloid is produced in Pindborg tumors; however, it is still debatable whether it is also formed in other odontogenic tumors and cysts. This study aimed to detect the presence of amyloid in different odontogenic cysts and tumors in correlation to matrix proteins secreted during enamel formation; namely amelogenin and odontogenic ameloblast‐associated protein.

Methods

This study included formalin fixed paraffin embedded tissue blocks of 106 different types of odontogenic

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Effect of Ferric Oxide on Electricity Generation and Waste Water Treatment Using Microbial Fuel Cell Technology
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The aim of research is to show the effect of Ferric Oxide (Fe2O3) on the electricity production and wastewater treatment, since 2.5% of Ferric Oxide (Fe2O3) (heated and non heated) nanoparticles has been used. Characterization of nanoparticles was done using X-ray Diffraction (XRD) and Scan Electron Microscopy (SEM). The influence of acidity was also studied on both wastewater treatmenton the Chemical Oxygen demand (COD) and Biological Oxygen Demand (BOD) and voltage output was studied. From the results, it was infused that the dosage of 0.025 g/l and an initial pH 7 were founded to be optimum for the effective degradation of effluents. The results concluded that the treatment of anaerobic sludge wastewater using Ferric Oxide (Fe2O3) in

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Publication Date
Sun Mar 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Pour Point Reduction and Viscosity Improvement of Lubricating Oil Fractions using Sulfided Nickel-Tungsten Catalysts
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Publication Date
Sat Oct 01 2022
Journal Name
Journal Of Ovonic Research
Study structure and optical properties of Ag2Se, Ag2Se0. 8Te0. 2 and Ag2Se0. 8S0. 2 thin films
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Silver sulfide and the thin films Ag2Se0.8Te0.2 and Ag2Se0.8S0.2 created by the thermal evaporation process on glass with a thickness of 350 nm were examined for their structural and optical properties. These films were made at a temperature of 300 K. According to the X-ray diffraction investigation, the films are polycrystalline and have an initial orthorhombic phase. Using X-ray diffraction research, the crystallization orientations of Ag2Se and Ag2Se0.8Te0.2 & Ag2Se0.8S0.2 (23.304, 49.91) were discovered (XRD). As (Ag2Se and Ag2Se0.8Te0.2 & Ag2Se0.8S0.2) absorption coefficient fell from (470-774) nm, the optical band gap increased (2.15 & 2 & 2.25eV). For instance, the characteristics of thin films made of Ag2Se0.8Te0.2 and Ag2Se0.8S0.2

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Publication Date
Fri Dec 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Color stability of nano resin-modified glass Ionomer restorative cement after acidic and basic medications challenge
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Background: Color stability of glass ionomers (GIs) could be affected by many factors such as pH and consumption of liquid medications like antibiotics. Most common antibiotics used during childhood are amoxicillin suspension (AM.S) and azithromycin suspension (AZ.S) which have acidic and basic pH respectively. Aim: to evaluate and compare the effect of AM.S and AZ.S on color stability of nano resin-modified GI. Methods: Thirty disc of nano resin-modified glass ionomer (2mm height x 4mm diameter) were divided into three groups (n=10 for each) and independently exposed to AM.S, AZ.S, and artificial saliva (A.S.). Color stability was evaluated in triplicate by VITA Easyshade® before and after three immersion protocols, repeated over

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Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Treatment of Helicobacter Pylori Infections Using Moxifloxacin-Triple Therapy Compared to Standard Triple and Quadruple Therapies
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Helicobacter pylori (H. Pylori) is one of the most common infectious human pathogens. H. pylori could induce inflammation, that causes illnesses and disorders of upper gastrointestinal which including peptic ulcer diseases, dyspepsia, gastroesophageal reflux disease and gastric mucosa-associated lymphoid tissue (MALT) lymphoma. It is important to use a better tolerated and greatly effective eradication regimen. In this study, 75 newly diagnosed adult patients with H. pylori infection were included and completed the study, they were allocated into three groups with three different treatment regimens for H. pylori eradications; Group A (25 patients) received oral standard clarithromycin-based tr

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Publication Date
Fri Mar 01 2013
Journal Name
Al-nahrain Journal Of Science
Synthetic and Characterization of Some new Schiff bases Complexes with CoII, NiII, CuII and PdII ions
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A new ligand (H4L) and its complexes with (CoII, NiII, CuII and PdII). This ligand was prepared in two steps, in the first step a solution of terephthaldehyde in methanol reacted under refluxe with 1,2-phenylenediamine to give precursore compound which reacted in the second step with 2,4- dihydroxybenzaldehyde to give the ligand. The complexes were synthesized by direct reaction of the corresponding metal chloride with the ligand. The ligand and complexes were characterized by spectroscopic methods [FT-IR, UV-vis, 1HNMR, HPLC and atomic absorption], chloride contant in addition to conductivity measurement. The stability constant K and Gibbs free energy ∆G were calculated for [[Ni2(H2L)Cl2], [Cu2(H2L)Cl2] complexes using spectrophoto

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Pre-column dervatization of amino acids from nigella sativa L seed hydrolysates by reversed phase HPLC
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A rapid and sensitive method for analysis of amino acid hydrolysates of nigella sativa L seed has been developed using O-phthaldialehyde(OPA ) as a pre-column derivatizing agent. OPA reagents in the presence of mercaptoethanol react rapidly with primary amino acids ( less than 60 sec.) to form isindole derivatives which easily separated with good selectivity on ODS column. Resolution of amino acid derivatives is carried out with a methanol gradient in 0.01 maqueous sodium acetate. pH 7.1 . The quantitation of amino acid derivatives is reproducible within an average relative deviation of + 1.4% the linearity for most amino acids were more than 0.9993 with detection limit of 0.2 ppm. 15 amino acid were detected in the analysis of

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Al-nahrain University Science
Synthesis, Spectroscopic and Biological Studies of Some Metal Complexes with 2,2-Diamino–N–Phenyl Hydrazo Benzene
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