Journal of Al-Ma'moon College

لتي توصلت إليها من خلال الجانب النظري والتطبيقي لها في ضرورة دعم الجهات الحكومية لمفهوم واهمية تطبيق استراتيجية التغيير التنظيمي لدى المواطنين والموظفين.
الكلمات المفتاحية: استراتيجية التغيير التنظيمي، الحصيلة الضريبية، الهيأة العامة للضرائب.
Abstract:
Studying the organizational change strategy in the General Authority for Taxes is of great importance to those concerned with financial affairs for the purpose of strengthening tax work in achieving tax justice and reducing tax evasion. Establishing this work is the ambition of the General Authority for Taxes on precise scientific and technical foundations, because the loss of confidence between the taxpayer and the tax administration It prompts some taxpayers to refrain from submitting credible tax accounts, and from here the problem of the study can be formulated as follows: “The failure of the General Authority for Taxes in Iraq to rely on the organizational change strategy leads to a decrease in tax revenues.” To achieve the goal of the study, it is to identify the role it plays. The management of the General Authority for Taxes in implementing the organizational change strategy by achieving the ambition of the General Authority for Taxes in tax justice and increasing its revenues. Depending on the problem of the study, two main hypotheses for the study came to be tested: The first main hypothesis: Is there a relationship between the organizational change strategy and the tax revenues? And the main hypothesis. Second: Is there an impact of the organizational change strategy on the tax revenues? And as a continuation of the scientific study plan, the second section was devoted to the theoretical framework of the organizational change strategy and the tax revenues and the most important factors affecting them. The third section dealt with the relationship of the study variables and proved its hypotheses regarding the existence of a relationship between the organizational change strategy, In addition to the presence of an impact of the organizational change strategy on the tax revenues, the study concluded with what the results of the study demonstrated: the authority’s management used the organizational change strategy in the abundant data on the tax base and the various sources of income to reduce tax evasion, address it, and obtain useful information in increasing the tax revenues for the period covered by the study. In addition to implementing appropriate legal legislation, the most important recommendations that were reached through the theoretical and practical aspects of the study were presented regarding the need for government agencies to support the concept and importance of implementing the organizational change strategy among citizens and employees.

The distribution of major service centers within cities affects the quality of life of the population and their satisfaction levels، as the ease of access to services and the provision of all necessary products from the service and the type of products increase their satisfaction levels and achieve quality in their lives ' Therefore، the idea of the research came to study the most important service needed by city residents throughout the year، which is oil products of all kinds، whether gasoline of both improved and regular types، liquid gas، kerosene، white oil، engine grease and other washing and lubricating cars inside the station، that all these services should be available in any environment and in proportion to the applicable standards.Based on the spatial analysis using GIS and spatial suitability with environmental determinants، the study gives a very logical analytical picture of the evaluation of stations in terms of location، geographical distribution and safety conditions in order to reach safety، security and service together، so the study posed the issues: Are gas stations distributed regularly in Al-Azamiyah city? And do the locations of gas stations in the city of Al-Azamiyah fit with the environmental determinants? And I assumed that fuel filling stations are distributed regularly or semi-regularly in the city of Al-Azamiyah and some gas stations fit the location with environmental determinants and some do not fit and addressed these hypotheses within three axes The first axis included a spatial analysis of gas stations in Al-Azamiyah district using geographic information systems (GIS)، The second axis included the spatial suitability of gas stations with planning standards، the third axis included the relationship between the distribution of gas stations and residential units and analysis of the results of the questionnaire and ended with a number of results، the most important of which are the city of Al-Azamiyah، which is the center of Al-Azamiyah district، consists of seven residential neighborhoods each (Al-Azamiyah، Waziriya، Al-Khalisa، Shamasiyah، Tunis، Al-Rabea) and includes seven gas stations، including six private stations، namely (Al-Azamiyah ، Waziriyah، Khalisa، Mustansiriyah، Al-Qahira، Saba Abkar) and one private station، which is the Yemen Al-Mashaida station، these stations are distributed by one station in each neighborhood، except for the Tunis neighborhood، which has no station and the Waziriyah neighborhood has two government stations، and by analyzing the correlation relationship between the number of gas stations and the number of housing units at the level of the city's neighborhoods، it was found that the relationship The virtual geographical center is close to the actual geographical center around which the stations are gathered، with the actual geographical center pointing slightly south of the virtual center، indicating that the actual location is an ideal location، the general direction from the south towards the north is represented by the neighborhoods (Al-Azamiyah، Morocco، Cairo، Waziriya، Shamasiyah). Thus، centered in the commercial heart of Al-Azamiyah city، all stations met the environmental specifications set by the Ministry of Oil and Environment، and the main issue of gas stations according to the survey was the lack of all oil products in one station، especially white oil and liquid gas.

The significance of slander and defamation offenses in contemporary technology is underscored due to its connection to the paramount right of an individual to safeguard their honor and reputation from assault. The emergence of the internet played an effective role in the down of a new criminal phenomenon, which is the crimes of slander and public defamation via the internet.

This research aims to study the significant differences between the results of institutions that have adopted automation and those that have not, in addition to identifying the main environmental barriers that affect the adoption of accounting automation in the Iraqi environment, with a focus on legal, organizational, human, and economic barriers. The study discusses the impact of these challenges on the adoption of automated systems in accounting work, and explores their implications on the development of economic and financial activities, as well as the improvement of the accounting work environment. It also aims to analyze how these barriers hinder the effective implementation of automation, while highlighting the challenges faced by Iraqi institutions in this area and the opportunities to overcome them through modern technology.
A quantitative descriptive approach was used to evaluate and analyze the research variables, and a questionnaire was designed to survey a sample of accounting managers, auditing managers, and employees in these departments, consisting of 50 individuals, to collect the necessary data. Inferential statistical analysis was employed to test the research hypotheses and determine the relationship between the research variables.
The research reached several conclusions, the most important of which is that the combined effect of environmental barriers (legal, organizational, human, and economic) shows a limited explanation (R² ≈ 9.7%) with a weak positive, statistically insignificant relationship, indicating that their overall impact is not decisive in accounting automation. The research recommended the need to improve technical and training aspects within institutions, with an emphasis on raising awareness of the importance of automation, which would contribute to accelerating the adoption of automated systems and achieving the desired benefits of digital transformation in accounting.

According to this study, the most clinical types of bacteria diagnosed in patients who were visiting Medical City Hospital in Baghdad are Staphylococcus aureus bacteria, at a rate of (140) out compared to other types of pathogenic bacteria. The most common areas of bacterial spread and distribution are wounds and burns, where the rate of infection with Staphylococcus aureus was recorded at a frequency of (33) isolates, at a percentage of (23.57) out of the total number of isolates of 140. As for burns, (27) isolates were obtained at a rate of (19.29%). As for us, (15) isolates were obtained at a frequency of (10.71%), while (17) isolates of Staphylococcus aureus were found in the Urinary Tract at a rate of (12.14%). It was also shown that the rate of skin infection was obtained at a rate of (12.86%). As for other samples of Staphylococcus aureus isolated from vaginal infections, it reached (11) samples, at a rate of (7.86%), as well as sputum (10) samples, at a rate of (7.14%), and Cerebrospinal fluid . (C.S.F) (9) samples, at a rate of (6.43%), which is the least isolated sample of Staphylococcus aureus according to the study. In general, the infection rate of males was higher than that of females, with statistically significant differences. The study showed that S. aureus bacteria were resistant to most antibiotics at percentages ranging from 90% to 100%. According to the, shows note that the bacteria were 100% resistant to the antibiotics Cefixime, Amikacin, Linezolid, Teicoplanin, Vancomycin, Tigecycline, Fosfomycin, Nitrofurantoin, and Mupirocin. This is a large number of antibiotics that the bacteria are no longer affected by at all. As for the antibiotics that the bacteria were sensitive to at varying percentages, they were Gentamicin at a percentage of (38.57%), Moxifloxacin at a percentage of (70.00%), Norflox\acin and Ofloxacin at almost the same percentages at (31.43%). The most sensitive antibiotics against the bacteria under study were Trimethoprim/sulfamethoxazole, Rifampicin, and Fusidic Acid, which reached percentages of (88.57%), (85.71%) and (82.86%) respectively.

5th Generation or 5G mobile network is designed to provide faster speed with reduced latency. The network has enhanced capacity and supports multiple devices. Digitalization enables governments to offer citizens and businesses greater access to essential public services. Thus, 5G can support electronic government (e-government) services. However, e-government requires high bandwidth and support for several devices on the network, which are limited to 5G. Therefore, there is a need to optimize 5G for better performance and effectively manage all devices on the network. In this light, this study applies deep learning techniques based on a Deep Q-Network (DQN) model-based algorithm to a 5G network for spectrum and resource management. The experiment includes ten base stations (BS) and one hundred randomly distributed user equipment (UE) nodes. Our findings show that DQN has a higher spectrum efficiency and throughput than the heuristic approach. Nevertheless, the heuristic approach demonstrated greater energy efficiency. DNQ had lesser packet loss and interference rates. This approach also had low latency. Results show that our approach can efficiently manage 5G for digital government services. Additionally, it can provide more intelligent and dynamic learning solutions for wireless network optimization. Furthermore, our findings show that adopting deep learning for network optimization reduces network operators’ dependency on manual resource allocation and optimization tuning. We conclude that governments can monitor public safety and manage traffic using an optimized 5G network with low latency and high data reliability.

This paper proposes an AI-driven emergency route planning method that dynamically optimizes emergency vehicle routing using the D* Lite algorithm. The system uses a graph to represent the road network, with nodes representing locations and edges denoting travel distances or times. Real-time adjustments are made based on traffic and road closures, reducing response times and ensuring timely arrival at critical destinations. The D* Lite algorithm efficiently recalculates the optimal path as conditions change, providing high adaptability and reliability in dynamic environments. Our approach results in a 20% reduction in travel time compared to traditional static path planning methods, significantly enhancing emergency response efficiency. By providing timely care to patients, the proposed method contributes to improved healthcare outcomes.

As long as we are trapped within the services of the electronic environment and its facilities (sending and Receiving Files), the electronic environment and its contents may be exposed to attacks by unauthorized persons to achieve the goals of data theft and sabotage and complete sending ( after it has been sabotaged ) to the recipient, so the files must be preserved and given a warning that the contents of the sent files have been tampered with by sending a sensor message to the sender and recipient about the status of the file. The file is encrypted with a variable-length key to prevent external attacks. After implementing the proposed system, results showed up to a 91% improvement in performance compared to traditional (non-intelligent) encryption methods.".

This paper presented an extension of ii-opren sets to include in intuitionistic space called intuitionistic ii-opren sets. The study also presents some properties of this sets in intuitionistic space and finds the relationship between it and other sets in intuitionistic space which are also known as the intuitionistic iw-closed sets, and intuitionistic iiw-closed sets, with given some basic properties and relationships between these sets and other sets such as intuitionistic w-closed set, and intuitionistic αw-closed sets.