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Measuring the impact of internal control on tax performance using balanced score card indicators: An applied research in a sample of the branches of the General Tax Authority in Iraq
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This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclusions, most notably the existence of a significant weakness in the risk assessment due to the lack of modern mechanisms and tools to measure, analyze and evaluate risks, in addition to the Authority's reliance on traditional monitoring and follow-up mechanisms in the audit of tax data, as well as the disproportionate number of taxpayers registered in the tax. With the capabilities of the tax authority and its branches

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Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
Proposition of New Ensemble Data-Intelligence Models for Surface Water Quality Prediction
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Publication Date
Tue May 16 2023
Journal Name
International Journal Of Online And Biomedical Engineering (ijoe)
Comparative Study of Anemia Classification Algorithms for International and Newly CBC Datasets
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Data generated from modern applications and the internet in healthcare is extensive and rapidly expanding. Therefore, one of the significant success factors for any application is understanding and extracting meaningful information using digital analytics tools. These tools will positively impact the application's performance and handle the challenges that can be faced to create highly consistent, logical, and information-rich summaries. This paper contains three main objectives: First, it provides several analytics methodologies that help to analyze datasets and extract useful information from them as preprocessing steps in any classification model to determine the dataset characteristics. Also, this paper provides a comparative st

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Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
Assessment of Lipid Profile among Sudanese patients with Type 2 Diabetes Mellitus
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Background: Diabetes mellitus is a major health issue that is one of the leading causes of cardiovascular disease. Recent studies have found a link between uncontrolled diabetes and cardiovascular disease, with dyslipidaemia predicting glycated-hemoglobin (HbA1c), which could be a major contributor to type 2 diabetes complications and etiology.

Objectives: The objective of present study was estimate lipid profiles among control and uncontrolled type 2 diabetic patients.

Subjects and Methods: Analytical case control based study, One hundred twenty participate were included in study, 70 patients with DM  as case group  refer to Abuagala Center and difference follow up diabetic center  and 50 non diabetic subjects taken as

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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
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Evaluation of Hematological Factors and Micronutrients Among Children Infected with Enterobius vermicularis
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     Malnutrition, anemia, and micronutrient deficits may be associated with Enterobius vermicularis infection. Hence, the subject has recently received a lot of attention. The goal of this study was to analyse the nutritional, hematological and micronutrient status of children infected with E. vermicularis. This research was carried out in Baghdad from October 2021 to the end of March 2022. The study comprised 100 children of both sexes, ranging in age from 3-16 years. All individuals nutritional status was assessed using the weight-for-age Z score and the height-for-age Z score. As well as cellophane tape samples and blood samples were collected from all individuals. The cellophane tape samples were examined under microscope f

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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 Jul 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis of Liquid Crystal Mesogenes Derived From Isophthalic Acid and Terephthalic Acid
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Two series of bent and liner core mesogen containing 1,2,4-traizole ring [VI]a,g and series were synthesized by many steps starting from esterification of isophthalic acid and terephathalic acid with methanol to yield diester compound [I]a,b which was converted to their acid hydrazide [II]a,b and the acid hydrazide reacted with ammonium thiocyanate or diester reacted with thiosemicarbazide to yield compounds [III]a,b. Then cyclization by 4% NaOH to yielded 1,2,4 traizole-3- thiol compounds [IV]a,b , afterword adding hydrazine hydrate to yield compounds [V]a,b. These compounds condensated with different substituted aldehyde to give new Schiff bases[VI]a,b ,[VII]a,b . Also , reaction acid hydrazide [II]a,b with aldehyde [VII] to yielded Schif

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Publication Date
Wed Mar 16 2022
Journal Name
2022 Muthanna International Conference On Engineering Science And Technology (micest)
Fast Synthesis and Characterization of Nano-SSZ-13 Zeolite by Hydrothermal Method
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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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Publication Date
Sat Jun 01 2013
Journal Name
The Scientific World Journal
Metal Complexes of Macrocyclic Schiff-Base Ligand: Preparation, Characterisation, and Biological Activity
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A new macrocyclic multidentate Schiff-base ligand Na4L consisting of two submacrocyclic units (10,21-bis-iminomethyl-3,6,14,17- tricyclo[17.3.1.18,12]tetracosa-1(23),2,6,8,10,12(24),13,17,19,21,-decaene-23,24-disodium) and its tetranuclear metal complexes with Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) are reported. Na4L was prepared via a template approach, which is based on the condensation reaction of sodium 2,4,6-triformyl phenolate with ethylenediamine in mole ratios of 2 : 3. The tetranuclear macrocyclic-based complexes were prepared from the reaction of the corresponding metal chloride with the ligand. The mode of bonding and overall geometry of the compounds were determined through physicochemical and spectroscopic methods. These st

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