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Formulate a strategy to manage tax compliance risks: An applied research in the General commission for Taxes
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  This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended the adoption of a strategy to manage these behaviors, which represent the risk of tax compliance by the General commission of Taxes, to reach the level that achieves the highest voluntary compliance.

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Publication Date
Mon Nov 28 2022
Journal Name
F1000research
In vitro apical microleakage evaluation for different endodontic sealers by spectrophotometric analysis: an observational study
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Background: It has been established that several filling techniques can affect apical leakage, which is responsible for 59% of endodontic failures. The primary goal of endodontic therapy is to create a tight seal that aids in repairing the periapical tissues, prevents apical periodontitis, and shields against root canal infection. The study aims to compare the apical sealing ability of epoxy resin based sealer  (AH plus), which is an epoxy-resin-based root canal sealer, GuttaFlow 2, which is a silicone-based root canal sealer, GuttaFlow bioseal is a bioactive glass-based root canal sealer, TotalFill HiFlow bioceramic (BC) sealer is a silicate-based root canal sealer (bioceramic sealer) using a single cone techn

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Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Construction of an Initial Assessment Documentation Tool for Nursing Recording System in Coronary Care Units
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Objective : The study was carried out to construct an initial assessment documentation tool for nursing
recording system in Coronary Care Unit.
Methodology : A descriptive, purposive sample of (65) nurses was selected from CCU of main
teaching hospitals (Al Karama, Al Kindy, Al Kadimia, Al Yarmmok, Baghdad teaching hospital, Ibn
Al Naffis hospital) and Ibn-Al betar hospital in Baghdad city from the 15th of April 2004 to the 15th of
April 2006.
The instrument was constructed and comprised of two sections: section one included the
nurses' demographic characteristic; section two was the initial assessment documentation tool that
contained (2) parts including: General information form and the initial assessment form.

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Publication Date
Sun May 27 2018
Journal Name
Journal Of Advanced Transportation
Accident Management System Based on Vehicular Network for an Intelligent Transportation System in Urban Environments
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As cities across the world grow and the mobility of populations increases, there has also been a corresponding increase in the number of vehicles on roads. The result of this has been a proliferation of challenges for authorities with regard to road traffic management. A consequence of this has been congestion of traffic, more accidents, and pollution. Accidents are a still major cause of death, despite the development of sophisticated systems for traffic management and other technologies linked with vehicles. Hence, it is necessary that a common system for accident management is developed. For instance, traffic congestion in most urban areas can be alleviated by the real-time planning of routes. However, the designing of an efficie

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
ORGANIZATIONAL VALUES AND ITS IMPACT ON STRATEGIC PERFORMANCE A field study a comparison between Two Universities of Baghdad & Al-Nahrain
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ABSTRACT

     The researcher seeks to shed light on the relationship analysis and the impact between organizational values in all its dimensions (Administration Management, Mission, relationship management, environmental management) and strategic performance (financial perspective, customer perspective, the perspective of internal processes, learning and development) in the presidency of Two Universities of Baghdad & Al-Nahrain, it has been formulating three hypotheses for this purpose.

      The main research problem has been the following question: Is there a relationship and the impact of bet

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The role of the sound effect to represent the psychopathic character in cinema
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The process of employing modern technology in a consistent manner is what the researcher is interested in, and the psychological role of the sound effect in enhancing psychopathic representations in cinematic characters, which had a wide resonance in the field of cinematic films, and after the predominance of digital technology in the production of contemporary films, the sound effect has a higher efficiency And a good level of advanced aesthetic and dramatic expression in film employment, so many directors resorted to this type of films by using various new and advanced techniques and technological programs in their industry, since the traditional construction does not achieve the dazzling that the viewer desires.

Accordingly, th

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Publication Date
Fri Jan 02 2026
Journal Name
Journal Of Educational And Psychological Research
The Effect of the Note-Taking Strategy (CORNELL) on the Achievement of Chemistry among Second-Year Middle School Female Students
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The current research aims to identify the effect of the Cornell note-taking strategy on the achievement of chemistry among second-grade female students in government daytime middle schools. Al-Fadhila School was chosen intentionally as its student sample, affiliated with the First Karkh Directorate for the academic year (2024-2025). One of the two classes was then chosen to represent the experimental group, taught according to the Cornell note-taking strategy, and the other class, the control group, was taught according to the traditional method. The equivalence of the two research groups was verified using a set of variables, including chronological age calculated in months, the Raven Intelligence Test, previous achievement in chemistry, a

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
THE USE OF SIMULATION AND LINEAR PROGRAMMING IN THE PLANNING OF AUDIT WORK (An Empirical Study in the Office of Financial Supervision)
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Research includes three axes, the first is the average estimate time of achievement (day) to work oversight, to five supervisory departments in the Office of Financial Supervision Federal and then choose the three control outputs and at the level of each of the five departments above, and after analyzing the data statistically back to us that the distribution of the times of achievement It is the exponential distribution (Exponential Distribution) a parameter (q), and the distribution of normal (Normal Distribution) with two parameters (μ, σ2), and introduced four methods of parameter estimation (q) as well as four modalities parameter to estimate (

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Publication Date
Fri Jan 01 2021
Journal Name
Ecology, Environment And Conservation
A qualitative study of Periphytic algae attached to thesurface of river boats in the Tigris River in AlAadhamiya, Baghdad, Iraq
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A seasonal study of periphytic algae attached to the surface of river boats was conducted in Tigris river in Al Aadhamiya site for the period from October 2016 to May 2017. A total of 107 taxa of periphytic algae were identified belonging to the four classes of algae. The periphytic algae community dominated by Bacillariophyceae was (60.7%) followed by Chlorophyceae (20.5%) and Cyanophyceae (17.7%) Chrysophyceae was constituted (0.9%) of the total number. During the whole period of study filamentous taxa such as Oscillatoria amphibian, Phormidium spp., Spirulinagigantean, Cladophoreglomerata and Melosira roeseana remained the dominant colonizer which may be reflect the ability of this species to grow multiplies under different environmental

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Publication Date
Sat Jul 04 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Comparison between powerful Waterpik flosser with dental floss as an adjunct to tooth brushing
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Background: Removing dental plaque is important to maintain a good oral hygiene and prevent periodontal disease; this could not be accomplished by the use of toothbrush alone, it needs the help of interdental aids or intra-oral irrigator devices. The aim of this study was to compare the effect of using Waterpik flosser as adjunct to tooth brushing than using the dental floss with the brushing. Materials and methods: A single blind, six weeks study included 45 subjects divided into three groups of 15 subjects at each group. Group B (brushing) was instructed to use the toothbrush only, group BF (brushing & flossing) was instructed to use dental floss and tooth brushing while group BW (brushing and Waterpik flosser) was instructed to use Water

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Publication Date
Wed Feb 12 2025
Journal Name
Chemchemtech
A REVIEW OF ANALYTICAL METHODS FOR THE ANALYSIS OF PHARMACEUTICALS IN ENVIRONMENTAL SAMPLES
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One of the main causes for concern is the widespread presence of pharmaceuticals in the environment, which may be harmful to living things. They are often referred to as emerging chemical pollutants in water bodies because they are either still unregulated or undergoing regulation. Pharmaceutical pollution of the environment may have detrimental effects on ecosystem viability, human health, and water quality. In this study, the amount of remaining pharmaceutical compounds in environmental waters was determined using a straightforward review. Pharmaceutical production and consumption have increased due to medical advancements, leading to concerns about their environmental impact and potential harm to living things due to their increa

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