The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved by the issued instructions and presenting some conclusions and recommendations that could contribute to evaluating the procedures of the Authority in collecting the tax according to this type of tax. Taxes, and the number of the Authority’s employees who are assigned to audit the direct withholding tax for state employees, whose number is (2) employees, as well as the presence of a clear reluctance by the General Authority for Taxes in the field of field audits to ensure that the calculation of the direct withholding tax is correct and to ensure that tax deductions are transferred on time.
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Sol-gel derived CuCo-oxide coatings as solar selective surfaces, synthesized onto aluminium substrates at various annealing temperatures, are analysed by correlating their structural, chemical bonding states, and surface morphological topographies. As the annealing progressed, all the coatings displayed a Cu0.56Co2.44O4 (ICSD 78-2175) phase with preferential orientation along (400) reflection plane. Rietveld refinement of X-ray diffraction (XRD) data indicate that residual stress and microstrains developed around the coating surfaces are reduced resulting in mechanically stable thin films. Enhancement of the crystallite size and preferred orientation of the surface were confirmed via XRD, field emission scanning electron microscopy (FESEM),
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A total of 96 stool samples were collected from children with bloody diarrhea from two hospitals in Baghdad. All samples were surveyed and examined for the presence of the Escherichia coli O157:H7 and differentiate it from other Non -Sorbitol Fermenting Escherichia coli (NSF E. coli). The Bacterial isolates were identifed by using morphological diagnostic methods, Samples were cultured on liquid enrichment medium, incubated at 37C? for 24 hrs, and then cultured on Cefixime Tellurite -Sorbitol MacConkey Agar (CT- SMAC). 32 non-sorbitol fermenting bacterial isolates were obtained of which 11 were identified as Escherichia coli by using traditional biochemical tests and API20E diagnostic system without differentiation between
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The insulation system of a machine coil includes several layers made of materials with different characteristics. The effective insulation design of machine coils, especially in the machine end winding, depends upon an accurate model of the stress grading system. This paper proposes a modeling approach to predict the transient overvoltage, electric field, and heat generation in machine coils with a stress grading system, considering the variation of physical properties in the insulation layers. A non-uniform line model is used to divide the coil in different segments based on material properties and lengths: overhang, stress grading and slot. The cascaded connection of chain matrices is used to connect segments for the representation of the
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Two Schiff base ligands L1 and L2 have been obtained by condensation of salicylaldehyde respectively with leucylalanine and glycylglycine then their complexes with Zn(II)were prepared and characterized by elemental analyses , conductivity measurement , IR and UV-Vis .The molar conductance measurement indicated that the Zn(II) complexes are 1:1 non-electrolytes. The IR data demonstrated that the tetradentate binding of the ligands L1 and L2 . The in vitro biological screening effect of the investigated compounds have been tested against the bacterial species Staphlococcus aureus, Escherichia coil , Klebsiella pneumaniae, Proteus vulgaris and Pseudomonas aeruginosa by the disc diffusion method . A comparative study of inhibition values of
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Spatial data analysis is performed in order to remove the skewness, a measure of the asymmetry of the probablitiy distribution. It also improve the normality, a key concept of statistics from the concept of normal distribution “bell shape”, of the properties like improving the normality porosity, permeability and saturation which can be are visualized by using histograms. Three steps of spatial analysis are involved here; exploratory data analysis, variogram analysis and finally distributing the properties by using geostatistical algorithms for the properties. Mishrif Formation (unit MB1) in Nasiriya Oil Field was chosen to analyze and model the data for the first eight wells. The field is an anticline structure with northwest- south
... Show MoreCarbon nanotubes (CNTs) were synthesized via liquefied petroleum gas (LPG) as precursor using flame fragments deposition (FFD) technique. In vitro, biological activates of carbon nanotubes (CNTs) synthesized by FFD technique were investigated. The physiochemical characterizations of synthesized CNTs are similar to other synthesized CNTs and to the standard sample. Pharmaceutical application of synthesized CNTs was studied via conjugation and adsorption with different types of medicines as promote groups. The conjugation of CNTs was performed by adsorption the drugs such as sulfamethoxazole (SMX) and trimethoprim (TMP) on CNTs depending on physical properties of both bonded parts. The synthesized CNTs almost have the same performance in a
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Nanoparticles (NPs) have unique capabilities that make them an eye-opener opportunity for the upstream oil industry. Their nano-size allows them to flow within reservoir rocks without the fear of retention between micro-sized pores. Incorporating NPs with drilling and completion fluids has proved to be an effective additive that improves various properties such as mud rheology, filtration, thermal conductivity, and wellbore stability. However, the biodegradability of drilling fluid chemicals is becoming a global issue as the discharged wetted cuttings raise toxicity concerns and environmental hazards. Therefore, it is urged to utilize chemicals that tend to break down and susceptible to biodegradation. This research presents the pra
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