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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Objectives: To determine the impact of an educational program on nurses’ knowledge
and practices concerning neurogenic bladder rehabilitation for spinal cord injured persons
through a follow-up approach each two months post program implementation for six
months.
Methodology: "Follow-up" longitudinal design by using time series approach of data
analysis and the application of pre-post tests approach for the study and the control
groups. The study was carried out at Ibn Al-Kuff hospital for (SCI) in Baghdad governorate
from 5th of July 2010 to 15th of October 2011. To achieve the objectives of the study, a
non-probability (purposive) sample of (60) nurses (males and females) were working in SCI
units were selec
Industrial development has recently increased, including that of plastic industries. Since plastic has a very long analytical life, it will cause environmental pollution, so studies have resorted to reusing recycled waste plastic (sustainable plastic) to produce environmentally friendly concrete (green concrete). In this research, producing environmentally friendly load-bearing concrete masonry units (blocks) was considered where five concrete mixtures were compressed at the blocks producing machine. The cement content reduced from 400 kg/m3 (B-400) to 300 kg/m3 (B-300) then to 200 kg/m3 (B-200). While (B-380) was produced using 380 kg/m3 cement and 20 kg/m3 nano-sil
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In this study, Zizphus spina-christi leaf powder was applied for the adsorption of methyl orange. The effect of different operating parameters on the Batch Process adsorption was investigated such as solution pH (2-12), effect of contact time (0-60 min.), initial dye concentration (2-20 mg/L), effect of adsorbent dosage (0-4.5 g) and effect of temperature (20-50ᵒC). The results show a maximum removal rate and adsorption capacity (%R= 23.146, qe = 2.778 mg/g) at pH = 2 and equilibrium was reached at 40 min. The pseudo- second-order kinetics were found to be best fit for the removal process (R2 = 0.997). Different isotherm models (Langmuir, Freundlich, Dubini-Radushkevich,Temkin) were applied in this stud
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While conservative access preparations could increase fracture resistance of endodontically treated teeth, it may influence the shape of the prepared root canal. The aim of this study was to compare the prepared canal transportation and centering ability after continuous rotation or reciprocation instrumentation in teeth accessed through traditional or conservative endodontic cavities by using cone-beam computed tomography (CBCT).
Forty extracted intact, matured, and 2-rooted human maxillary first premolars were selected for this
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