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The effective role of computer information systems in the tax assessment process
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The objective of this study is to enable the role of modern and advanced computerized information systems. The model or mechanism should be developed by collecting the necessary information about the taxpayers and the sources of the taxpayers' income, on the basis of which the accuracy of the inventory process will be adopted. In addition to studies related to computerized information systems and showing their importance to the tax institution. To achieve the objectives of the study and to answer its questions, the researcher relied on collecting data and information on the subject on the literature and previous studies The secondary sources, which also formed the theoretical framework of the study, were obtained either as a practical framework for the study. The researcher used to collect the preliminary data by obtaining information about the actual tax experience as an example (quotations - customs permits) , And the researcher used personal interviews with tax specialists, field observations in the sections and branches of the General Authority for Taxation, as well as resort to the questionnaire as a "secondary" of the research, designed and offered to arbitrators to take the views and take out the final version of the appropriate proportion The questionnaire was distributed to the departments of the General Authority for Taxation, the Department of Statistics, the Department of Statistics, the Business and Occupations Section, the Real Estate and Real Estate Section, the Real Estate Transfer Section, and 97 " To a set of conclusions and recommendations related to computer information systems in the process of taxing and the most important:

  • Lack of ownership of the majority of the staff of the General Authority for Taxation in general and its branches in particular the scientific and practical high specialization in computerized information systems
  • Despite the existence of computers with physical and intangible materials, and with the members of the graduates of computer science departments at the General Authority for Taxation, but the tax information is not available and entered into the computer in a highly specialized software, for the purpose of storage and presentation and submission when requested in a timely manner
  • Adopting an objective mechanism to develop a phased strategy that will work on the computerization of the existing database available in the tax departments, in order to ensure the efficiency of its details with the requirements of the work,
  • Prepare plans and alternatives for the implementation of the tax inventory mechanism, through the adoption of software approved and suspended in the government, such as national card departments, nationality departments, traffic departments, real estate registration, logistics and other service

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Publication Date
Thu Apr 01 2021
Journal Name
Journal Of Alloys And Compounds
A holistic approach to optical characterizations of vacuum deposited Cu2ZnSnS4 thin film coatings for solar absorbing layers
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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
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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

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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
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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>
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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
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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

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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
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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

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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
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   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.

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Publication Date
Thu Nov 30 2023
Journal Name
Research Journal Of Pharmacy And Technology
Preparation and Evaluation of Aceclofenac Solid Dispersion by Fusion Technique and Effervescent Assisted Fusion Technique: Comparative Study
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Solid dispersion (SD) is one of the most widely used methods to resolve issues accompanied by poorly soluble drugs. The present study was carried out to enhance the solubility and dissolution rate of Aceclofenac (ACE), a BCS class II drug with pH-dependent solubility, by the SD method. Effervescent assisted fusion technique (EFSD) using different hydrophilic carriers (mannitol, urea, Soluplus®, poloxamer 188, and poloxamer 407) in the presence of an effervescent base (sodium bicarbonate and citric acid) in different drug: carrier: effervescent base ratio and the conventional fusion technique (FSD) were used to prepare ACE SD. Solubility, dissolution rate, Fourier transformation infrared spectroscopy (FTIR), PowderX-ray diffraction

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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
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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

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Some Subclasses of Univalent and Bi-Univalent Functions Related to K-Fibonacci Numbers and Modified Sigmoid Function
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            This paper is interested in certain  subclasses of univalent and bi-univalent functions concerning  to shell- like curves connected with k-Fibonacci numbers involving modified Sigmoid activation function θ(t)=2/(1+e^(-t) ) ,t ≥0 in unit disk |z|<1 . For estimating of the initial coefficients |c_2 | , |c_3 |, Fekete-Szego ̈ inequality and the  second Hankel determinant have been investigated for the functions in our classes. 

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Engineering
Outdoor Testing of a Zig-Zag Solar Air heater with and without Artificial Roughness on Absorber Plate
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In this paper, thermal performance of a zig-zig solar air heater (ZZSAH) with and without using steel wire mesh on the absorber plate of the collector is experimentally investigated. The experimental work includes four inclination angles of the collector 20o, 30o, 45o, and 60o and four air mass flow rates of 0.03, 0.04, 0.06, and 0.08 kg/s under varieties of operating conditions of a geographic location of  Baghdad. New correlation equations of Nusselt number are obtained from experimental results for both types of collectors where the effect of varying of the inclination angle of collector taken into consideration in the experiment. The correlations show good agreement wi

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