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Impact of Self-Assessment on Income and Sale Tax Collection' From the Point View of Income Tax Auditors in Jordan
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This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of self-assessment system, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of viewof Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

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Publication Date
Wed Apr 01 2020
Journal Name
Applied Acoustics
Wideband sound absorption of a double-layer microperforated panel with inhomogeneous perforation
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Micro-perforated panel (MPP) absorber is increasingly gaining popularity as an alternative sound absorber in buildings compared to the well-known synthetic porous materials. A single MPP has a typical feature of a Helmholtz resonator with a high amplitude of absorption but a narrow absorption frequency bandwidth. To improve the bandwidth, a single MPP can be cascaded with another single MPP to form a double-layer MPP. This paper proposes the introduction of inhomogeneous perforation in the double-layer MPP system (DL-iMPP) to enhance the absorption bandwidth of a double-layer MPP. Mathematical models are proposed using the equivalent electrical circuit model and are validated with experiments with good agreement. It is revealed that the DL-

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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Detection of Autism Spectrum Disorder Using A 1-Dimensional Convolutional Neural Network
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Autism Spectrum Disorder, also known as ASD, is a neurodevelopmental disease that impairs speech, social interaction, and behavior. Machine learning is a field of artificial intelligence that focuses on creating algorithms that can learn patterns and make ASD classification based on input data. The results of using machine learning algorithms to categorize ASD have been inconsistent. More research is needed to improve the accuracy of the classification of ASD. To address this, deep learning such as 1D CNN has been proposed as an alternative for the classification of ASD detection. The proposed techniques are evaluated on publicly available three different ASD datasets (children, Adults, and adolescents). Results strongly suggest that 1D

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Publication Date
Fri Jul 01 2022
Journal Name
Ieee Transactions On Systems, Man, And Cybernetics: Systems
Design of Robust Terminal Sliding Mode Control for Underactuated Flexible Joint Robot
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Flexible joint robot (FJR) manipulators can offer many attractive features over rigid manipulators, including light weight, safe operation, and high power efficiency. However, the tracking control of the FJR is challenging due to its inherent problems, such as underactuation, coupling, nonlinearities, uncertainties, and unknown external disturbances. In this article, a terminal sliding mode control (TSMC) is proposed for the FJR system to guarantee the finite-time convergence of the systems output, and to achieve the total robustness against the lumped disturbance and estimation error. By using two coordinate transformations, the FJR dynamics is turned into a canonical form. A cascaded finite-time sliding mode observer (CFTSMO) is construct

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Publication Date
Sun May 12 2019
Journal Name
Al-khwarizmi Engineering Journal
Motion Control of Three Links Robot Manipulator (Open Chain) with Spherical Wrist
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Robot manipulator is a multi-input multi-output system with high complex nonlinear dynamics, requiring an advanced controller in order to track a specific trajectory. In this work, forward and inverse kinematics are presented based on Denavit Hartenberg notation to convert the end effector planned path from cartesian space to joint space and vice versa where a cubic spline interpolation is used for trajectory segments to ensure the continuity in velocity and acceleration.  Also, the derived mathematical dynamic model is based on Eular Lagrange energy method to contain the effect of friction and disturbance torques beside the inertia and Coriolis effect. Two types of controller are applied ; the nonlinear computed torque control (CTC

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Publication Date
Sun Apr 02 2023
Journal Name
Mathematical Modelling Of Engineering Problems
Traffic Classification of IoT Devices by Utilizing Spike Neural Network Learning Approach
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Whenever, the Internet of Things (IoT) applications and devices increased, the capability of the its access frequently stressed. That can lead a significant bottleneck problem for network performance in different layers of an end point to end point (P2P) communication route. So, an appropriate characteristic (i.e., classification) of the time changing traffic prediction has been used to solve this issue. Nevertheless, stills remain at great an open defy. Due to of the most of the presenting solutions depend on machine learning (ML) methods, that though give high calculation cost, where they are not taking into account the fine-accurately flow classification of the IoT devices is needed. Therefore, this paper presents a new model bas

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Publication Date
Tue Nov 21 2023
Journal Name
Mater Sci: Mater Electron
Pulsed laser deposition of nanostructured CeO2 antireflection coating for silicon solar cell
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Increasing the power conversion efficiency (PCE) of silicon solar cells by improving their junction properties or minimizing light reflection losses remains a major challenge. Extensive studies were carried out in order to develop an effective antireflection coating for monocrystalline solar cells. Here we report on the preparation of a nanostructured cerium oxide thin film by pulsed laser deposition (PLD) as an antireflection coating for silicon solar cell. The structural, optical, and electrical properties of a cerium oxide nanostructure film are investigated as a function of the number of laser pulses. The X-ray diffraction results reveal that the deposited cerium oxide films are crystalline in nature and have a cubic fluorite. The field

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Publication Date
Wed May 10 2023
Journal Name
Diagnostics
A Deep Feature Fusion of Improved Suspected Keratoconus Detection with Deep Learning
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Detection of early clinical keratoconus (KCN) is a challenging task, even for expert clinicians. In this study, we propose a deep learning (DL) model to address this challenge. We first used Xception and InceptionResNetV2 DL architectures to extract features from three different corneal maps collected from 1371 eyes examined in an eye clinic in Egypt. We then fused features using Xception and InceptionResNetV2 to detect subclinical forms of KCN more accurately and robustly. We obtained an area under the receiver operating characteristic curves (AUC) of 0.99 and an accuracy range of 97–100% to distinguish normal eyes from eyes with subclinical and established KCN. We further validated the model based on an independent dataset with

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Publication Date
Thu Dec 06 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Belief about Medications among Sample of Iraqi Patients with Inflammatory Bowel Disease
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 Inflammatory bowel disease includes both Crohn’s disease and ulcerative colitis, is a chronic, progressive relapsing disease of gastrointestinal tract that require long-term treatment or maintenance therapy. Taking patient’s beliefs about the prescribed medication in consideration had been shown to be an important factor that affects compliance of the patient in whom having positive beliefs is a prerequisite for better compliance. The aim of the current study was to investigate and assess beliefs about medicines among a sample of Iraqi patients with inflammatory bowel disease and to determine possible association between these beliefs and some patient-specific factors.

This study is a cross-sectional study carried out o

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Publication Date
Mon Nov 01 2021
Journal Name
Chaos, Solitons & Fractals
Dynamic analysis of a harvested fractional-order biological system with its discretization
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Publication Date
Tue Jan 09 2024
Journal Name
Fibers
Flexural Behavior of Pultruded GFRP–Concrete Composite Beams Strengthened with GFRP Stiffeners
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The utilization and incorporation of glass fiber-reinforced plastics (GFRP) in structural applications and architectural constructions are progressively gaining prominence. Therefore, this paper experimentally and numerically investigates the use of GFRP I-beams in conjunction with concrete slabs to form composite beams. The experimental design incorporated 2600 mm long GFRP I-beams which were connected compositely to concrete slabs with a 500 mm width and 80 mm thickness. The concrete slabs are categorized into two groups: concrete slabs cast using normal-strength concrete (NSC), and concrete slabs prepared using high-strength concrete (HSC). Various parameters like the type of concrete (normal and high-strength concrete), type of

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