Preferred Language
Articles
/
jpgiafs-464
Peaceful settlement as a means of preventing tax: An applied research in the General Commission for Taxation evasion
...Show More Authors

The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the financial statements.

The most important results were:

The settlement of the settlement enhances the application of the principle of tax compliance, and leads to the payment of the tax evaded payment plus the fine imposed on him and this leads to an increase in tax revenues, and also lead to the detection of the taxpayer evaded real financial statements, which will be taken as a basis for accounting for the years later also this Leading to a reduction in tax evasion.

The main conclusions reached were:

1-The system used in the settlement of reconciliation in its traditional form (the powers distributed between the branches and the General Authority for Taxation and the Ministry of Finance), and did not provide a new step to become wider as is the US compliance law.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Isolation and purlfkation of B-lactemase from proteus mairbilis local isolates 4TF and 20TF
...Show More Authors

Proteus mirabilis ? -lactamase of local isolates number 4TF represent karkh side and 20TF represent rusafa side of Baghdad were extracted and purified 23.17, 25.23 fold with yield of 36.66 %, 37.5% and specific activity 11.8, 12.6 of unit/ mg protein by DEAE –cellulose and Sepharose 4B (respectively ).Molecular weight of both enzyme was about 35500 Dalton determined by gel filtration. The study indicated that the isoelectric point of purified ? -lactamase that extracted from isolate number 4TF and 20TF was 5.4.

View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Catalyzed and Promoted Direct Reaction of Ethyl Chloride with Silicon Using Stirred-Bed Reactor
...Show More Authors

In this paper a stirred-bed performed of the copper catalyzed synthesis of ethylchlorosilanes from silicon and ethyl chloride was described. A Si-catalyst mixture prepared by reaction of CuCl and Si was employed. The compositions of products were mainly ethyltrichlorosilane, diethyldichlorosilane, and ethyldichlorosilane and mainly depended on the extent of Cu in the mixture and the reaction temperature. A promoting effect on the extent of adsorption was observed on the addition of certain additives. The kinetic data revealed the direct depended of the reaction rate on C2H5Cl pressure.

View Publication Preview PDF
Crossref
Publication Date
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Biosorption of Lead, Cadmium, and Zinc onto Sunflower Shell: Equilibrium, Kinetic, and Thermodynamic Studies
...Show More Authors

The present study deals with the application of an a bundant low cost biosorbent sunflower shell for metal ions removal. Lead, Cadmium and Zinc were chosen as model sorbates. The influences of initial pH, sorbent dosage, contact time, temperature and initial metal ions concentration on the removal efficiency were examined. The single ion equilibrium sorption data were fitted to the non-competitive Langmuir and Freundlich isotherm models. The Freundlich model represents the equilibrium data better than the Langmuir model. In single, binary and ternary component systems,Pb+2 ions was the most favorable component rather than Cd+2 and Zn+2 ions. The biosorption kinetics for the three metal ions followed the p

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 28 2015
Journal Name
Journal Of Mathematics And System Science
Simulating Particle Swarm Optimization Algorithm to Estimate Likelihood Function of ARMA(1, 1) Model
...Show More Authors

Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Advances In Computational Intelligence And Robotics
Groupwise Non-Rigid Image Alignment Using Few Parameters: Registration of Facial and Medical Images
...Show More Authors

Groupwise non-rigid image alignment is a difficult non-linear optimization problem involving many parameters and often large datasets. Previous methods have explored various metrics and optimization strategies. Good results have been previously achieved with simple metrics, requiring complex optimization, often with many unintuitive parameters that require careful tuning for each dataset. In this chapter, the problem is restructured to use a simpler, iterative optimization algorithm, with very few free parameters. The warps are refined using an iterative Levenberg-Marquardt minimization to the mean, based on updating the locations of a small number of points and incorporating a stiffness constraint. This optimization approach is eff

... Show More
View Publication
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Designand Implementation of New DES64X and DES128X on 32, 64 Bit Operating System Environments
...Show More Authors

In this paper, a description of a design for new DES block cipher, namely DES64X and DES128X. The goals of this design, a part of its security level, are large implementation flexibility on various operating systems as well as high performances. The high level structure is based on the principle of DES and Feistel schema, and proposes the design of an efficient key-schedule algorithm which will output pseudorandomsequences of subkeys. The main goal is to reach the highest possible flexibility, in terms of round numbers, key size, and block size. A comparison of the proposed systems on 32-bit, 64-bit operating system, using 32-bit and 64-bit Java Virtual Machine (JVM), showed that the latter has much better performance than the former.

... Show More
View Publication Preview PDF
Publication Date
Fri Mar 25 2016
Journal Name
Oriental Journal Of Chemistry
Synthesis and Antioxidant Ability of New 5-amino-1,2,4-Triazole Derivatives Containing 2,6-dimethoxyphenol
...Show More Authors

4-amino-3-(4-(((4-hydroxy-3,5dimethoxybenzyl)oxy)methyl)phenyl)-1,2,4-triazole-5-thione was synthesized by to method the first one from melt reaction of 4-(((4-hydroxy-3,5-dimethoxybenzyl)oxy)methyl)benzoic acid with Thiocarbonyldihydrazide, the second method from convert the corresponded acid hydrazide to potassium 2-(4-(((4-hydroxy-3,5-dimethoxybenzyl)oxy)methyl)benzoyl)hydrazinecarbodithioate salt then react with hydrazine hydrate. Newly Schiff base (7a-7f) were synthesized from reaction the 4-amino-1,2,4-triazol with substituted hydroxybenzaldehyde. The resulting compounds were characterized by IR, 1H-NMR, 13C-NMR, and HRMS data. 2,2-Diphenyl-1-picrylhydrazide (DPPH) and ferric reducing antioxidant power (FRAP) assays were used to scree

... Show More
Scopus (7)
Crossref (3)
Scopus Crossref
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Pioneer of Modern Arab renaissance (His life and his effect) Ahmed Faris Al Shidyaq
...Show More Authors

AI-Shidyaq is considering one of the scholars' of Arab modern Renaissance. He
enjoyed a dusting nished status among the men of letters of his age. He added many things in
language and literature that made him, during the Arab modern Renaissance, a pioneer
researcher in the 1900s. He had established a state for literature that turnal him in to one of
the critics of his age, to the extent that he was called the Eagle of Lebanon (similar to the
Eagle of Quraish).
He was also called the Jahiz of his age, Voltaire of his generation and Khleel of the
1900s. He was also called Victor Hugo.
He was characterized by a character of smoothness in style, Clarity in meaning and
purpose, an ability to analyze, Describe and wr

... Show More
View Publication Preview PDF
Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of osteoporosis prevention instruction program on nursing college students’ knowledge at Baghdad University
...Show More Authors

Objective(s): Assess the effectiveness of osteoporosis prevention instruction program on nursing college students’
knowledge at Baghdad University.
Methodology: A quasi-experimental design was used to assess the effectiveness of osteoporosis prevention
instruction program on nursing college students at University of Baghdad from April 2011 to September 2011. A
random sample consisted of (40) females students from first year of Nursing College \ Baghdad University. The data
was collected by using constructed questionnaire, which consists of three parts. Part one: consists of demographic
information and health characteristics .Part two: consists of students’ daily life behaviors which include, dietary
behaviors, an

... Show More
View Publication Preview PDF
Publication Date
Fri Feb 09 2001
Journal Name
Molecular Crystals And Liquid Crysta
Synthesis and characterization of symmetrical liquid crystalline compounds based on oxazole and thaizole rings
...Show More Authors

Twelve compounds containing a sulphur- or oxygen-based heterocyclic core, 1,3- oxazole or 1,3-thiazole ring with hydroxy, methoxy and methyl terminal substituent, were synthesized and characterized. The molecular structures of these compounds were performed by elemental analysis and different spectroscopic tequniques. The liquid crystalline behaviors were studied by using hot-stage optical polarizing microscopy and differential scanning calorimetry. All compounds of 1,4- disubstituted benzene core with oxazole ring display liquid crystalline smectic A (SmA) mesophase. The compounds of 1,3- and 1,4-disubstituted benzene core with thiazole ring exhibit exclusively enantiotropic nematic liquid crystal phases.

Scopus (9)
Scopus