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.
β-Adrenergic blocking agents, mostly comprising of β-amino alcohols, are of pharmaceutical significance and have received major attention due to their utility in the management of cardiovascular disorders including hypertension, angina pectoris, cardiac arrhythmias and other disorders related to the sympathetic nervous system. Most compounds available for clinical use belong to the aryloxypropanolamine series, which is considered the second generation of β-blocking agents. The present study includes the synthesis of compounds with an N-substituted oxypropanolamine moiety attached to the 1, 3, 4-thiadiazole derivatives. According to this information, eight compounds were synthesized and characterized by IR spectra and elemental m
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Biodiesel is an environmentally friendly fuel and a good substitution for the fossil fuel. However, the purity of this fuel is a major concern that challenges researchers. In this study, a calcium oxide based catalyst has been prepared from local waste eggshells by the calcination method and tested in production biodiesel. The eggshells were powdered and calcined at different temperatures (700, 750, 800, 850 and 900 °C) and periods of time (1, 2, 3, 4 and 5 hr.). The effect of calcination temperature and calcination time on the structure and activity of the solid catalyst were examined by X-ray Diffraction (XRD), Scanning Electron Microscopy (SEM), and Brunaure-Emmett-Teller (BET). The optimum catalyst performance was obtained at 900 °C
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In this work, the adsorption of reactive yellow dye (Remazol yellow FG dye) by granular activated carbon (GAC) was investigated using batch and continuous process. The batch process involved determination the equilibrium isotherm curve either favorable or unfavorable by estimation relation between adsorption capacity and concentration of dye at different dosage of activated carbon. The results were fitted with equilibrium isotherm models Langmuir and Freundlich models with R2value (>0.97). Batch Kinetic study showed good fitting with pseudo second order model with R2 (0.987) at contact time 5 h. which provesthat the adsorption is chemisorptions nature. Continuous study was done by fixed bed column where breakthrough time was increased
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In this work, p-n junctions were fabricated from highly-pure nanostructured NiO and TiO2 thin films deposited on glass substrates by dc reactive magnetron sputtering technique. The structural characterization showed that the prepared multilayer NiO/TiO2 thin film structures were highly pure as no traces for other compounds than NiO and TiO2 were observed. It was found that the absorption of NiO-on-TiO2 structure is higher than that of the TiO2-on-NiO. Also, the NiO/TiO2 heterojunctions exhibit typical electrical characteristics, higher ideality factor and better spectral responsivity when compared to those fabricated from the same materials by the same technique and with larger particle size and lower structural purity.
The compounds 3-[4̄-(4˭-methoxybenzoyloxy) benzylideneamino]-2-thioxo-imidazolidine-4-one(3)aand 4-(1-(5-oxo- 2-thioxoimidazolidin-1-ylimino)ethyl)phenyl acetate(3)b were prepared from the reaction of aromatic aldehyde or ketone(1)a,bwith thiosemicarbazide to give aryl thiosemicarbazones(2)a,b ,followed by cyclization with ethylchloroacetate in the presence of fused sodium acetate. Treatment the compounds(3)a,bwith 4- hydroxybenzenediazoniumchloride yielded the correspondings4-((4-((4-hydroxyphenyl)diazenyl)-5-oxo-2- thioxoimidazolidin-1-ylimino)methyl)phenyl 4-methoxybenzoate(4)aand4-(1-(4-((4-hydroxyphenyl)diazenyl)-5-oxo-2- thioxoimidazolidin-1-ylimino)ethyl)phenyl acetate(4)b.The new 2-thioxo-imidazolidin-4-one with esters (5-7)a,b sy
... Show MoreIn this study, a three-dimensional finite element analysis using ANSYS 12.1 program had been employed to simulate simply supported reinforced concrete (RC) T-beams with multiple web circular openings subjected to an impact loading. Three design parameters were considered, including size, location and number of the web openings. Twelve models of simply supported RC T-beams were subjected to one point of transient (impact) loading at mid span. Beams were simulated and analysis results were obtained in terms of mid span deflection-time histories and compared with the results of the solid reference one. The maximum mid span deflection is an important index for evaluating damage levels of the RC beams subjected to impact loading. Three experi
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The meteorite with a single total mass of 630 gm as a visible meteorite has fallen on 22 March 2021, at 10:00 a.m. in Al-Sherqat subdistrict within Salah Al-Din, northern Iraq; and therefore, was named Al-Sherqat meteorite by the authors. It is characterized by a uniform structure of coherent and medium degree of malleability. It is of a well-crystalline structure and not homogeneous in composition. The Al-Sherqat meteorite is composed of metallic phases of 7.6 gm/cm3 density exhibiting an oriented intergrowth of kamacite (α-FeNi) with taenite showing a Widmanstätten pattern on an etched polished section with the finest octahedrite kamacite bandwidth of less than 0.2 mm. It is composed of Fe (86.9 wt%), Ni (9.63 wt%), P (1.31 wt%)
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