Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways are secondary ways helping in rejection of tax declaration, the scientific application becomes contravention of the law where the tax declaration and its procedures transform to a secondary method effecting the tax obligation negatively and leading to the expansion of tax evasion beside that the is weakness in the procedures of taxation and in following up by the units which in charge of their achievement all this lead us to the following question! Are the adopted procedures of taxation of true income and its resources achieved their role to restrict the tax erosion? So, this study aims at shading the light on the theoretical framework of the tax declaration adopting in the tax state institution and its place among the different assessment methods, discussing the procedures of taxation depending on the income tax low, their abilities in retracting the tax evasion and the level of implementing of them by the responsible units, observing the weakness points, clearing the indicators of assessment and putting the solutions to treat them. The result of this study show that there are some weakness points in the procedures of taxation adopting by the responsible units in implementing them in the brings of the institution and in the process of following up by the department of vocational and merchandise works. The study concludes some of suggestions basing on the scientific and theoretical conclusions among of them focusing on suitability of the tax procedure and don’t depending on the traditional desk inspection but trying to widen its field to include observation of the taxable person's records in their places of work .
— To identify the effect of deep learning strategy on mathematics achievement and practical intelligence among secondary school students during the 2022/2023 academic year. In the research, the experimental research method with two groups (experimental and control) with a post-test were adopted. The research community is represented by the female students of the fifth scientific grade from the first Karkh Education Directorate. (61) female students were intentionally chosen, and they were divided into two groups: an experimental group (30) students who were taught according to the proposed strategy, and a control group (31) students who were taught according to the usual method. For the purpose of collecting data for the experimen
... Show MoreFree radicals are reactive compounds, their excessive production is considered to be an important cause of oxidative damage in biomolecules causing degenerative diseases. Polyphenols are one of the most important groups of secondary metabolites of plants, which have an antioxidant activity depending on their properties as hydrogen donors. Echinops polyceras Boiss. (Asteraceae) is one of Echinops genus species that spread in Syria, Lebanon, and Palestine. Phytochemicals found in this species leaves have been extracted with gradient polarity solvents, and primary screening of the secondary metabolites was established. The phenolic compounds and flavonoids contents were determined. The free radicals scavenging act
... Show MoreIn this research, design of advanced material for sunlight conversion requires focused research to obtain efficient photocatalytic system. Nanostructured ZnO was synthesized using spin coating technique. The structural, morphological and optical properties of annealed nanostructured ZnO thin film at 390 Co for 3 hours were characterized by x-ray diffraction, atomic force microscope AFM and UV-VIS spectrophotometer. Nanostructured ZnO was applied for removal Methylene Blue (MB) dye from water using sunlight induced photocatalytic process. Overall degradation of MB/ZnO was achieved after 120 minutes of sunlight irradiation while it needs more time for MB alone. The reaction rate constant fit pseudo first order for MB/ZnO degradation was 0.
... Show MoreThis research investigates the pre- and post-cracking resistance of steel fiber-reinforced concrete specimens with Glass Fiber Reinforced Polymer (GFRP) bars subjected to flexural loading. The purpose is to modify the ductility and cracking resistance of GFRP-reinforced beams, which are prone to early cracking and excessive deflections instigated by the low modulus of elasticity of GFRP. Six self-compacting concrete specimens (1500×240×200 mm), incorporating steel fibers of two lengths (25 mm and 40 mm) with varying distribution depths, were tested to assess their structural performance. The results indicate significant enhancements in cracking resistance, stiffness, energy absorption, ductility, and flexural strength. Tested beam
... Show MoreA comparison between the resistance capacity of a single pile excited by two opposite rotary machines embedded in dry and saturated sandy soil was considered experimentally. A small-scale physical model was manufactured to accomplish the experimental work in the laboratory. The physical model consists of: two small motors supplied with eccentric mass 0·012 kg and eccentric distance 20 mm representing the two opposite rotary machines, an aluminum shaft with 20 mm in diameter as the pile, and a steel plate with dimensions of (160 × 160 × 20 mm) as a pile cap. The experimental work was achieved taking the following parameters into consideration, pile embedment depth ratio (L/d; length to diameter) and operating freq
... Show MoreThe study of biopolymers and their derivative materials had received a considerable degree of attention from researchers in the preparation of novel material. Biopolymers and their derivatives have a wide range of applications as a result of their bio-compatibility, bio-degradability and non-toxicity. In this paper, chitosan reacted with different aldehydes(2,4 –dichloro- benzaldehyde or 2-methyl benzaldehyde), different ketones (4-bromoacetophenone or 3-aminoacetophenone) to produce chitosan schiff base (1-4) . Chitosan schiff base (1-4) reacted with glutaric acid or adipic acid in acidic media in distilled water according to the steps of Fischer and Speier to produce compounds (5-12)
... Show MoreA comparative study was done on the adsorption of methyl orange dye (MO) using non-activated and activated corn leaves with hydrochloric acid as an adsorbent material. Scanning electron microscopy (SEM) and Fourier Transform Infrared spectroscopy (FTIR) were utilized to specify the properties of adsorbent material. The effect of several variables (pH, initial dye concentration, temperature, amount of adsorbent and contact time) on the removal efficiency was studied and the results indicated that the adsorption efficiency increases with the increase in the concentration of dye, adsorbent dosage and contact time, while inversely proportional to the increase in pH and temperature for both the treated and untreated corn leaves. The equi
... Show MoreThis article presents the results of an experimental investigation of using carbon fiber–reinforced polymer sheets to enhance the behavior of reinforced concrete deep beams with large web openings in shear spans. A set of 18 specimens were fabricated and tested up to a failure to evaluate the structural performance in terms of cracking, deformation, and load-carrying capacity. All tested specimens were with 1500-mm length, 500-mm cross-sectional deep, and 150-mm wide. Parameters that studied were opening size, opening location, and the strengthening factor. Two deep beams were implemented as control specimens without opening and without strengthening. Eight deep beams were fabricated with openings but without strengthening, while
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