Preferred Language
Articles
/
jpgiafs-409
Evaluation the Procedure for Recognition of Income Tax to Reduce Tax Evasion: بحث تطبيقي في الهيئة العامة للضرائب
...Show More Authors

  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 .                                                                                                                           

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Book of Musaka (by Imam Abu al-Qasim Abdul-Karim Muhammad ibn Abd al-Karim al-Rafii)
...Show More Authors

Al-Aziz's book was chosen as a subject for research as it is one of the important books in the Islamic world in general and the Shafi'i school in particular and its author Imam Abdul Karim bin Mohammed bin Abdul Karim Al-Rafi's, who in the doctrine of the jurisprudence has made prominent lines and left behind invaluable scientific treasures in the service of religion. Its importance is summarized as follows:
1. Being an explanation of the book (brief) of the argument of Islam Imam Ghazali (God's mercy), one of the five books adopted in Shafi'i jurisprudence.
2. His work is Imam Abu al-Qasim al-Rafii known for the brilliance of the investigation and the power of weighting in the doctrine.
3. It is considered an encyclopedia in Sh

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 08 2023
Journal Name
Iraqi Journal Of Laser
PDF Sensing and differentiation between normal flora and pathogenic of E.coli Bacteria using 410 nm diode laser
...Show More Authors

Abstract: Background: Optical biosensors offer excellent properties and methods for detecting bacteria when compared to traditional analytical techniques.  It allows direct detection of many biological and chemical materials.  Bacteria are found in the human body naturally non-pathogenic and pathologically, as they are found in other living organisms.  One of these bacteria is Escherichia coli (E. coli) which are found in the human body in its natural and pathogenic form. E.coli bacteria cause many diseases, including Stomach, intestines, urinary system infections, and others. The aim of this study: is sensing and differentiation between normal flora and pathogenic E.coli. Material and method:

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Parametric Study of Active Solar Heating Using a Pebble Bed as a Thermal Collector and Storage Unit
...Show More Authors

In this study, pebble bed as an absorber and storage material was placed in a south facing, flat plate air-type solar collector at fixed tilt angle of (45°). The effect of this material and differ- ent parameters on collector efficiency has been investigated experimentally and
theoretically. Two operation modes were employed to study the performance of the solar air heater. An inte- grated mode of continuous operation of the system during the period of (11:00 am – 3:00 pm) and non-integrated mode in which the system stored the solar energy through the day then used the stored energy during the period of (3:00 pm – 8:00 pm). The results of parametric study in case of continuous operating showed that the maximum average temperatur

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Jul 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Synthesis, Characterization and Study Biological Activity of New Para-methoxy Benzene Sulfonamide Derivatives and some Amino Acid
...Show More Authors
Abstract<p>The synthesis of para-methoxy sulphonamides [3a-3G] was obtained by reacting p-methoxy benzene sulphonyl chloride with primary amine functionalities of amine group [1a-1G] in alkaline medium at temperature below 0°C, structures of all Newly synthesized compound were analysed by FT-IR, H and CNMR spectroscopy, Anti bacterial of the titled compounds were screened and the compounds exhibited potent anti bacterial properties.</p>
View Publication
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Thu Apr 21 2022
Journal Name
Journal Of Ecological Engineering
Simultaneous Adsorption of Ternary Antibiotics (Levofloxacin, Meropenem, and Tetracycline) by SunFlower Husk Coated with Copper Oxide Nanoparticles
...Show More Authors

In this study, a new adsorbent derived from sunflower husk powder and coated in CuO nanoparticles (CSFH) was investigated to evaluate the simultaneous adsorption of Levofloxacin (LEV), Meropenem (MER), and Tetracycline (TEC) from an aqueous solution. Significant improvements in the adsorption capacity of the sunflower husk were identified after the powder particles had been coated in CuO nanoparticles. Kinetic data were correlated using a pseudo-second-order model, and was successful for the three antibiotics. Moreover, high compatibility was identified between the LEV, MER, and TEC, isotherm data, and the Langmuir model, which produced a better fit to suit the isotherm curves. In addition, the spontaneous and exothermic nature of the adsor

... Show More
Scopus (34)
Crossref (30)
Scopus Clarivate Crossref
Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Optimization and Prediction of Process Parameters in SPIF that Affecting on Surface Quality Using Simulated Annealing Algorithm
...Show More Authors

Incremental sheet metal forming is a modern technique of sheet metal forming in which a uniform sheet is locally deformed during the progressive action of a forming tool. The tool movement is governed by a CNC milling machine. The tool locally deforms by this way the sheet with pure deformation stretching. In SPIF process, the research is concentrate on the development of predict models for estimate the product quality. Using simulated annealing algorithm (SAA), Surface quality in SPIF has been modeled. In the development of this predictive model, spindle speed, feed rate and step depth have been considered as model parameters. Maximum peak height (Rz) and Arithmetic mean surface roughness (Ra) are used as response parameter to assess th

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
An experimental cross-section measurement of 10B(n,α)7Li reaction on counting alpha particles track density
...Show More Authors

The present work determines the particle size based only on the number of tracks detected in a cluster created by a hot particle on the CR-39 solid state nuclear track detector and depending on the exposure time. The mathematical model of the cross section developed here gives the relationship between alpha particle emitting from the (n, α) reaction and the number of tracks created and distribution of tracks created on the surface of the track detector. In an experiment performed during this work, disc of boron compound (boric acid or sodium tetraborate) of different weights were prepared and exposed to thermal neutron from the source. Chemical etching is processes of path formation in the detector, during which a suitable etching solut

... Show More
View Publication
Crossref
Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Oxidative Desulfurization of Simulated Diesel Fuel by Synthesized Tin Oxide Nano-Catalysts Support on Reduced Graphene Oxide
...Show More Authors

   The modified Hummers method was applied to prepare graphene oxide (GO) from the graphite powder. Tin oxide nanoparticles with different loading (10-20 wt.%) supported on reduced graphene oxide were synthesized to evaluate the oxidative desulfurization efficiency. The catalyst was synthesized by the incipient wetness impregnation (IWI) technique. Different analysis methods like FT-IR, XRD, FESEM, AFM, and Brunauer-Emmett-Teller (BET) were utilized to characterize graphene oxide and catalysts. The XRD analysis showed that the average crystal size of graphene oxide was 6.05 nm. In addition, the FESEM results showed high metal oxide dispersions on the rGO. The EDX analysis shows the weight ratio of Sn is close to its theoretical weight.

... Show More
View Publication Preview PDF
Crossref (17)
Crossref
Publication Date
Wed Apr 01 2009
Journal Name
Journal Of Educational And Psychological Researches
Self-Efficacy of English Language Teachers and Its Effect On their Pupils' AchievementIn Baghdad Secondary Schools/Karkh2
...Show More Authors

Teachers' self-efficacy plays a very important role in the process of teaching English language, and teachers have primary role in determining what is needed or what would work best with their students. The sample consists of eighty-seven English language teachers in secondary schools in Baghdad/Kaarkh2. Self-efficacy questionnaire of fifteen items was constructed. Face, content validity and reliability were verified. Then, pupils' marks for the first semester were taken as their achievement.The main finding of the study indicates that:
English language teachers' self-efficacy has effect on their pupils' achievement.
In the light of the findings of the present study, several conclusions, recommendations and suggestions for further

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 21 2020
Journal Name
International Journal Of Environmental Analytical Chemistry
Comparative study of embedded functionalised MWCNTs and GO in Ultrafiltration (UF) PVC membrane: interaction mechanisms and performance
...Show More Authors

View Publication
Scopus (47)
Crossref (43)
Scopus Clarivate Crossref