Preferred Language
Articles
/
jpgiafs-150
The Impact of Tax knowledge in compliance costs: Applied Research
...Show More Authors

This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attention sample organizations research, Tax knowledge despite its impact on reducing the costs of compliance, and also research found a lack of the fact of tax services provided by tax administration,  the most of the organizations had hired services   consultants and experts for information and guidance to complete the tax measures, which have contributed to increasing compliance costs.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 01 2013
Journal Name
Journal Of Geology & Geosciences
Sorption Mechanism and Capacity Evaluation of Palygorskite from Iraq to Remove Pb from Aqueous Solution
...Show More Authors

View Publication Preview PDF
Crossref
Publication Date
Fri May 14 2010
Journal Name
Al-mustansiriyah
Synthesis, Spectroscopic and Biological Studies of Some Metal Complexes with 1, 2 bis-(orthoaminophenylthio) ethane
...Show More Authors

Publication Date
Fri Apr 01 2011
Journal Name
Journal Of Kerbala University
Bond strength of acrylic teeth to heat cure acrylic resin and thermoplastic denture base materials
...Show More Authors

Background: tooth debonding was one of the major reasons for denture repair. With the use of recently introduced thermoplastic denture base materials the problem of tooth debonding increased due to the nature of the bond between these materials and the acrylic teeth. This study was aimed to assess the bond of the acrylic teeth to conventional heat cure acrylic resin and to thermoplastic resin denture base material and methods to enhance it. Materials and methods: acrylic resin teeth were bonded to heat cure acrylic resin with and without wetting the ridge laps of the teeth with monomer and acrylic teeth with prefabricated retentive holes, unmodified and modified, in their ridge laps were processed with Valplast thermoplastic resin denture b

... Show More
Preview PDF
Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Peak to Average Power Ratio Reduction of OFDM Signals Using Clipping and Iterative Processing Methods
...Show More Authors

One of the serious problems in any wireless communication system using multi carrier modulation technique like Orthogonal Frequency Division Multiplexing (OFDM) is its Peak to Average Power Ratio (PAPR).It limits the transmission power due to the limitation of dynamic range of Analog to Digital Converter and Digital to Analog Converter (ADC/DAC) and power amplifiers at the transmitter, which in turn sets the limit over maximum achievable rate.

        This issue is especially important for mobile terminals to sustain longer battery life time. Therefore reducing PAPR can be regarded as an important issue to realize efficient and affordable mobile communication services.

   

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Fusion: Practice And Applications
Proposed Framework for Semantic Segmentation of Aerial Hyperspectral Images Using Deep Learning and SVM Approach
...Show More Authors

View Publication
Scopus (1)
Scopus Crossref
Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Employment of Silicon Nitride Films Prepared by DC Reactive Sputtering Technique for Ion Release Applications
...Show More Authors

In this work, silicon nitride (Si3N4) thin films were deposited on metallic substrates (aluminium and titanium sheets) by the DC reactive sputtering technique using two different silicon targets (n-type and p-type Si wafers) as well as two Ar:N2 gas mixing ratios (50:50 and 70:30). The electrical conductivity of the metallic (aluminium and titanium) substrates was measured before and after the deposition of silicon nitride thin films on both surfaces of the substrates. The results obtained from this work showed that the deposited films, in general, reduced the electrical conductivity of the substrates, and the thin films prepared from n-type silicon targets using a 50:50 mixing ratio and deposited on both

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
Synthesis, characterization, and optical properties of copper oxide thin films obtained by spray pyrolysis deposition
...Show More Authors

     Copper oxide thin films were synthesized by using spray pyrolysis deposition technique, in the temperature around 400°C in atmosphere from alcoholic solutions. Copper (II) chloride as precursor and glass as a substrate. The textural and structural properties of the films were characterized by atomic force microscopy (AFM), X-ray diffraction (XRD). The average particle size determined from the AFM images ranged from 30 to 90 nm and the roughness average was equal to 9.3 nm. The XRD patterns revealed the formation of a polycrystalline hexagonal CuO. The absorption and transmission spectrum, band gap, film thickness was investigated. The films were tested as an

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
Development and Assessment of Feed Forward Back Propagation Neural Network Models to Predict Sunshine Duration
...Show More Authors

         The duration of sunshine is one of the important indicators and one of the variables for measuring the amount of solar radiation collected in a particular area. Duration of solar brightness has been used to study atmospheric energy balance, sustainable development, ecosystem evolution and climate change. Predicting the average values of sunshine duration (SD) for Duhok city, Iraq on a daily basis using the approach of artificial neural network (ANN) is the focus of this paper. Many different ANN models with different input variables were used in the prediction processes. The daily average of the month, average temperature, maximum temperature, minimum temperature, relative humidity, wind direction, cloud level and atmosp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Oct 01 2021
Journal Name
Civil Engineering Journal
Steel Fiber Enhancement upon Punching Shear Strength of Concrete Flat Plates Exposed to Fire Flame
...Show More Authors

In this study, the effect of fire flame on the punching shear strength of steel fiber reinforced concrete flat plates was experimentally investigated using nine half-scale specimens with dimensions of 1500×1500 mm and a total thickness of 100 mm. The main investigated variables comprised the steel fiber volume fraction 0, 1, and 1.5% and the burning steady state temperature 500 and 600 °C. The specimens were divided into three groups, each group consists of three specimens. The specimens in the first group were tested with no fire effect to be the reference specimens, while the others of the second and third groups were tested after being exposed to fire-flame effect. The adopted characteristics of the fire test were; (one hour) b

... Show More
Crossref (3)
Crossref
Publication Date
Thu May 23 2019
Journal Name
The International Journal Of Artificial Organs
Real-time classification of shoulder girdle motions for multifunctional prosthetic hand control: A preliminary study
...Show More Authors

In every country in the world, there are a number of amputees who have been exposed to some accidents that led to the loss of their upper limbs. The aim of this study is to suggest a system for real-time classification of five classes of shoulder girdle motions for high-level upper limb amputees using a pattern recognition system. In the suggested system, the wavelet transform was utilized for feature extraction, and the extreme learning machine was used as a classifier. The system was tested on four intact-limbed subjects and one amputee, with eight channels involving five electromyography channels and three-axis accelerometer sensor. The study shows that the suggested pattern recognition system has the ability to classify the sho

... Show More
View Publication
Scopus (5)
Crossref (5)
Scopus Clarivate Crossref