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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
Tue Jun 10 2025
Journal Name
Steel And Composite Structures
Flexural behaviour of prefabricated demountable composite beams with LockBolt shear connectors for accelerated construction
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To promote sustainable steel-concrete composite structures, it is essential to develop special shear connectors that facilitate accelerated construction and deconstruction. A lockbolt demountable shear connector (LBDSC) was recently proposed. While the LBDSC has been evaluated using horizontal and vertical (standard) push-out tests, it is essential to further assess the disassembly mechanism and the positive flexural performance of prefabricated demountable composite beams (PDCBs) under both serviceability and ultimate limit states. Two full-scale test specimens of PDCBs with LBDSC were designed with partial shear connections and assessed using a three or four-point load beam setup under both cyclic and static monotonic loading conditions.

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Publication Date
Tue Apr 05 2022
Journal Name
Nano Hybrids And Composites
Structural and Optical Properties of ZnO Nanostructures Synthesized by Hydrothermal Method at Different Conditions
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ZnO nanostructures were synthesized by hydrothermal method at different temperatures and growth times. The effect of increasing the temperature on structural and optical properties of ZnO were analyzed and discussed. The prepared ZnO nanostructures were characterized by X-ray diffraction (XRD), UV–Vis. absorption spectroscopy (UV–Vis.), Photoluminescence (PL), and scanning electron microscopy (SEM). In this work, hexagonal crystal structure prepared ZnO nanostructures was observed using X-ray diffraction (XRD) and the average crystallite size equal 14.7 and 23.8 nm for samples synthesized at growth time 7 and 8 hours respectively. A nanotubes-shaped surface morphology was found using scanning electron microscopy (SEM). The optic

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi Journal Of Applied Physics
Preparation and Characterization of Anatase Titanium Dioxide Nanostructures as Smart and Self-Cleaned Surfaces
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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)
Formulation and Characterization of Bromocriptine Mesylate as Liquid Self-Nano Emulsifying Drug Delivery System
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Bromocriptine mesylate is a semisynthetic ergot alkaloid derivative with potent dopaminergic activity, used in the treatment of pituitary tumors, Parkinson's disease (PD), hyperprolactinaemia, neuroleptic malignant syndrome, and type 2 diabetes ,the oral bioavailability is  approximately 6%, therefore aim  its  prepare and evaluate bromocriptine mesylate  as liquid self nano emulsifying drug delivery system to enhance its solubility , dissolution and stability . Solubility study was made in different vehicles to select the best excipients for dissolving bromocriptine mesylate. Pseudo-ternary phase diagrams were constructed at 1:1, 2:1, 3:1 and 4:1 ratios of surfactant and co-surfactant, four formulations were pre

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Publication Date
Tue Aug 30 2022
Journal Name
Bulletin Of The Chemical Society Of Ethiopia
Synthesis and characterization of benzil crown cyclic Schiff base ligand and its metal complexes
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ABSTRACT. The reaction between benzil and hexamethylenediamine formed a new ligand [L], [(1Z,3Z)-2,3-diphenyl-5,6,7,8,9,10-hexahydro-1,4-diazecine], of the type [N2], was synthesized by the condensation reaction through Schiff base reaction between benzil and hexamethylenediamine. The new Schiff base ligand reacts with Mnп, Niп and Coп metal ions to give the complexes with the general formula: [M(L)Cl2]. The elemental investigations have been used to analyze the ligand and its complexes by CHN, FT-IR, UV-Vis, TLC, mass spectrum, melting point with the study of biological activity to the formed compounds. From the data obtained, the proposed molecular structure adopts square planar structure about the metal ions. The study reveals

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Publication Date
Wed Jul 03 2013
Journal Name
Eur. Chem. Bull
PREPARATION AND CHARACTERIZATION OF UNSATURATED POLYESTER MATERIAL BLENDED WITH CELLULOSE AND WITH ETHYL CELLULOSE.
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Modified unsaturated polyester (MUPE) was blended with Cellulose (Cls) and with ethyl cellulose (ECls) at ambient conditions in the presence of ethyl methyl ketone peroxide (EMKP) as hardener. The blends containing different weight percentages (5-25 %) of Cls or ECls. Mechanical properties (impact strength, hardness, and bending) and dielectric constant were determined. The results observed that Cls increases the impact strength, hardness, and dielectric constant and decreases the bending of the MUPS, while ECls causes an increase in the three mechanical behaviours and a decrease in the dielectric constant of the MU-PS.

Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Synthesis of ZnS Quantum Dots for QDs-LED hybrid device with different cathode materials
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Publication Date
Sat Mar 01 2025
Journal Name
Journal Of Ecological Engineering
Synthesis of sulfated zirconia-HY zeolite catalysts doped by platinum metal for hydroisomerization reaction
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Publication Date
Sun Jan 01 2017
Journal Name
Catalysis Science & Technology
Mechanisms governing selective hydrogenation of acetylene over γ-Mo<sub>2</sub>N surfaces
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We demonstrate that the selective hydrogenation of acetylene depends on energy profile of the partial and full hydrogenation routes and the thermodynamic stability of adsorbed C2H2 in comparison to C2H4.

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Publication Date
Fri Dec 01 2023
Journal Name
Physical Chemistry Research
Thermophysical Study of Ethylene Glycol + H2O and Ethylene Glycol + (DMF/H2O) at 298.15 K
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In this research, some thermophysical properties of ethylene glycol with water (H2O) and two solvent mixtures dimethylformamide/ water (DMF + H2O) were studied. The densities (ρ) and viscosities (η) of ethylene glycol in water and a mixed solvent dimethylformamide (DMF + H2O) were determined at 298.15 K, t and a range of concentrations from 0.1 to1.0 molar. The ρ and η values were subsequently used to calculate the thermodynamics of mixing including the apparent molar volume (ϕv), partial molar volume (ϕvo) at infinite dilution. The solute-solute interaction is presented by Sv results from the equation ∅_v=ϕ_v^o+S_v √m. The values of viscosity (B) coefficients and Falkenhagen coefficient(A) of the Jone-Dole equation and Gibbs fre

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