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
Mastitis is an udder tissue inflammation which has infected various species of animals. It happens through several types of pathogenic bacteria, particularly Streptococcus agalactiae. GBS is a leading cause of cow mastitis. In our sample, 9.52% of Streptococcus agalactiae were isolated which were collected from bovine mastic milk and identified by biochemical tests such as catalase, oxidase, Production of indole, fermentation of sugar, an examination of antibiotic sensitivity, CAMP test and group kits of Lancefield. The results showed that all Streptococcus agalactiae isolate was diagnosed by CAMP test by the appearance of the arrowhead in blood agar and by the appearance of visible agglutination on a card in the serological grouping kit of
... Show MoreOver the past few decades, the health benefits are under threat as many commonly used antibiotics have become less and less effective against certain illnesses not only because many of them produce toxic reactions but also due to the emergence of drug-resistant bacteria. The clinical use of a combination of antibiotic therapy for Pseudomonas aeruginosa infections is probably more effective than monotherapy. The present study aims to estimate the antibacterial and antibiofilm activity of Conocarpus erectus leaves extracts against multi-drug resistant P. aeruginosa isolated from different hospitals in Baghdad city. One hundred fifty different clinical specimens were collected from patients from September 2021 to January 2022. All samples were
... Show MoreAlthough Israel's national security strategy, shaped by Ben Gurion in the 1950s, has remained steadfast, Israeli leaders have been keen to adapt and change some of its means and tools to maintain its national security. These changes were a response and adaptation to the complex and geostrategic transformations in the region since the end of the cold war. Traditional challenges to Israel's national security have declined as unconventional challenges have increased. This shift has adversely affected the efficiency and effectiveness of Israel's national security strategies. It has become necessary for Israel to confront regional actions taken by minor states and regional actors that have ensured the accumulation of its military capabilities. M
... Show MoreIn this study, the potential of adsorption of amoxicillin antibiotic (AMOX) from aqueous solutions using prepared activated carbon (AC) was studied. The used AC was prepared from an inexpensive and available precursor (sunflower seed hulls (SSH)) and activated by potassium hydroxide (KOH). The prepared AC was examined for its ability to remove AMOX from aqueous contaminated solutions and characterized with the aid of N2 -adsorption/desorption isotherm Brunauer–Emmett– Teller, scanning electron microscopy, energy-dispersive X-ray spectroscopy and Fourier-transform infrared. Zeta potential of the prepared activated carbon from sunflower seed hulls (SSHAC) were studied in relation to AMOX adsorption. The physical and chemical propert
... Show MoreA low speed open circuit wind tunnel has been designed, manufactured and constructed at the Mechanical Engineering Department at Baghdad University - College of Engineering. The work is one of the pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes the first part of the work; that is the design calculations, simulation and construction. It will be followed by a second part that describes testing and calibration of the tunnel. The proposed wind tunnel has a test section with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70 m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flow disturbances in the test section.
... Show MoreShabak is one of minority related to Kurdish nation , speaking Bajalan variety especially Goran Dialect.
This study is a historic and diactological study about Kurdish Bajalan variety.The study is composed an introduction and tw0 chapters. The first chapter talks about Bajalan variety , and it has two axes . In the first axe , I talk about the geography of Bajalan variety and in the second axes the map of goran dialect . The second chapter is about Shabak variety and it is constituted of three axes : The first section is about Shabak variety , in the second section is allocated to the domicile of Shabak variety and in the third section , talks about the saint of shabak and in the end the
... Show MoreBACKGROUND: HLA-B27 can effect clinical presentation and course of ankylosing spondylitis. Different detection techniques of HLA-B27 are available with variable sensitivities and specificities. OBJECTIVE: To compare serologic and molecular diagnostic techniques of detecting HLA-B27 status and to correlate it with some clinical variables among ankylosing spondylitis patients. PATIENTS AND METHODS: A cross-sectional study was conducted on 83 Iraqi patients with ankylosing spondylitis. Clinical and laboratory evaluations were reported. HLA-B27 status was determined in all patients by real-time PCR using HLA-B27 RealFast™ kit; ELISA method was used as well to detect soluble serum HLA-B27 antigens using Human Leukocyte Antigen® kit. RESULTS:
... Show MoreAccurate calculation of transient overvoltages and dielectric stresses from fast-front excitations is required to obtain an optimal dielectric design of power components subjected to these conditions, which are commonly due to switching and lightning, as well as utilization of power-electronic devices. Toroidal transformers are generally used at the low voltage level. However, recent investigations and developments have explored their use at the medium voltage level. This paper analyzes the model-based improvement of the insulation design of medium voltage toroidal transformers. Lumped and distributed parameter models are used and compared to predict the transient response and dielectric stress along the transformer winding. The parameters
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