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The annual regulations r0le in achieving justice in tax accounting in the field of income tax: Applied Research in the General Commission of Taxes
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The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justice in distribution of taxation burden among taxpayers during the period of enactment but

Also  how to get taxes and show justice in application of taxation law  . In spite of the comptroller’s  agreement to the financial bills  prepared by the taxpayer  but the financial authority don’t regard these bills in accounting and this weaken the trust between the financial authority and the comptroller .

The most important of the recommendations in the research is that justice in application and collecting taxes by the financial authority  , the methods of collecting taxes are surely applied in a precise and active way .The comptroller must do his best professionally and morally to trust the General Commission of Taxes that depend on his reports to change his role from deputy for companies to a power to show truth to these companies .

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Publication Date
Sun Feb 01 2026
Journal Name
Materials Today Communications
Tuning radiation attenuation performance of W-substituted nano-BiNb₁₋ₓWₓO₄ ceramics: A Monte Carlo simulation approach
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Publication Date
Fri Mar 01 2024
Journal Name
Journal Of Water Process Engineering
Chitosan-vermiculite composite adsorbent: Preparation, characterization, and competitive adsorption of Cu(II) and Cd(II) ions
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The cost-effective removal of heavy metal ions represents a significant challenge in environmental science. In this study, we developed a straightforward and efficient reusable adsorbent by amalgamating chitosan and vermiculite (forming the CSVT composite), and comprehensively investigated its selective adsorption mechanism. Different techniques, such as Fourier-transform infrared spectroscopy (FTIR), zeta potential analysis, scanning electron microscopy (SEM), X-ray diffraction (XRD), and Brunauer, Emmett, Teller (BET) analysis were employed for this purpose. The prepared CSVT composite exhibited a larger surface area and higher mesoporosity increasing from 1.9 to 17.24 m2/g compared to pristine chitosan. The adsorption capabilities of the

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Publication Date
Fri Feb 19 2021
Journal Name
Journal Of Pure And Applied Microbiology
Biological Control of Phytopathogenic Fungi by Kluyveromyces marxianus and Torulaspora delbrueckii Isolated from Iraqi Date Vinegar
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Yeasts are distributed in all environments and have been reported as potential biocontrol agents against various phytopathogenic fungi. To investigate their enzymatic and biological activities, 32 yeasts were isolated from 15 date vinegar samples. Evaluation of the antagonistic activities of isolated yeasts against the plant pathogens Fusarium oxysporium, Sclerotinia sclerotiorum, and Macrophomina phaseolina indicated that there are two yeasts had the highest inhibitory effect against plant pathogens, these yeasts identified as Kluyveromyces marxianus and Torulaspora delbrueckii using traditional and molecular methods. These yeast isolates were tested for fungal cell wall degrading enzymes (in vitro), and results indicated that the

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Publication Date
Mon Apr 01 2024
Journal Name
South African Journal Of Chemical Engineering
Removal of COD from petroleum refinery wastewater by adsorption using activated carbon derived from avocado plant
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Publication Date
Wed Mar 25 2020
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization and Antimicrobial Evaluation of New Azo Compounds Derived from Sulfonamides and Isatin Schiff Base
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The present study deals with the synthesis of four different azo-azomethine derivatives; this is done by two steps; the first step is diazotization of sulfonamides (sulfanilamide, sulfacetamide, sulfamethoxazole, and sulfadiazine) separately, followed by the second step; the coupling reaction of diazotized compounds with isatin bis-Schiff base named 3-((4-nitrobenzylidene) hydrazono)indolin-2-one. The later one (bis-Schiff base) was synthesized by the reaction of 3-hydrazono-indolin-2-one with p-nitrobenzaldehyde. The chemical structures of newly synthesized compounds were approved on the basis of their FTIR, 1H-NMR, and CHNS elemental analysis data results. The synthesized azo compounds were tested in vitro for their antimicrobial potentia

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Publication Date
Sat Dec 20 2025
Journal Name
Bulletin Of The Iraq Natural History Museum
DNA BARCODING OF NORTH AFRICAN CATFISH CLARIAS GARIEPINUS (BURCHELL, 1822) (SILURIFORMES, CLARIIDAE) FROM TIGRIS RIVER, IRAQ
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The conservation for biodiversity in Iraqi freshwater environments is important to protecting native species from the environmental impacts of alien species. Clarias gariepinus (Burchell, 1822) (Siluriformes, Clariidae) has been recognized as an alien species in Iraqi water bodies. This study aims to use molecular DNA to identify this catfish and trace its origins using. The DNA sequences of C. gariepinus were done using the mitochondrial DNA cytochrome c oxidase subunit 1 (COI) gene, and a specific primer set. The polymerase chain reaction (PCR) amplification was used to align the COI gene as a barcoding marker. After analysis, the sequences were compared with sequences in the National Center for Biology Information (NCBI) database

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Publication Date
Mon Jun 30 2025
Journal Name
Zanin Journal Of Science And Engineering
Preparation and Spectral Characteristics of Various Transition Metal Complexes with Novel Azo-dye Based on Tryptamine.
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Novel azo ligand based on tryptamine, and its metal complexes with antioxidant properties were synthesized through chemical methods and characterized through various techniques, including IR, Mass, UV-Vis spectroscopy, elemental analysis, conductivity, magnetic sensitivity, and thermogravimetric analysis. According to the IR spectra of the complexes, the azo-ligand, [5-(2-(3H- 1-indol-3-yl) ethyl) diazenyl) quinolin-8-ol] coordinates with metal ions through the nitrogen atom in the quinoline ring and the oxygen atom of the hydroxyl group. Thermal analysis techniques were employed to investigate the thermal behavior of the compounds. The results revealed that the metal complexes possess higher thermal stability compared to the free ligand. T

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
Phenotypic, genotypic correlation and path coefficient for several traits of maize under watered and water stress
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Publication Date
Fri Dec 01 2023
Journal Name
Jordan Journal Of Biological Sciences
Extraction of Klebsiella pneumoniae and Candida albicans Biofilm and Studying their Cytotoxic Effects on Human Lymphocytes
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Publication Date
Tue Apr 01 2025
Journal Name
Inorganic Chemistry Communications
Rapid sonochemical synthesis of Fe3O4@AC from waste rubber tires to use for azo dye removal
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