The tax certainty base is one of the rules based on the proven tax system so that it must be taken to consider when the tax texts are being confused the absence of causes the effects of astate,  The end sought by tax certainty rule is to make the tax law fixed clear, precise,  accessible and recognizable.Throught that the aim of the legislation isaccomplished and the taxpayers guarantee about their right and the do the obligation imposed on them.All this is achieved by avoiding continuous amendments to tax laws and attention to legal formulation, so that tax laws are clear free from mystery, confusion and understandable for all people and easily implemetable.

The research aims to study the effect of knowledge upgrade on business continuity in private colleges and universities in Baghdad. The research problem is summarized in the main question (were the academic leaders able to employ knowledge upgrading to enhance business continuity). The most important of this sector were the universities and the private college in the city of Baghdad as a field for this research, the researchers conducted a field visit to (10) universities or private colleges, the research sample consisted of (177) individuals from the deans of colleges and their assistants, as well as heads of scientific and administrative departments. The data was analyzed and the hypotheses were tested using the appropriate statistical

Were collected three types of medicinal plants from their natural habitat after Astkhalasalziot volatile manner steam distillation and determine the quality and quantity of vehicles chemical for each of the oils obtained using a technique JC discouraged when you merge oily thyme and lemon grass against bacteria either when using oils in three did not have a different effect

Coherent noise such as ground roll and guided wave is present in the seismic line DE21 (East Diwaniya south eastern Iraq) and it obscures seismic signal and degrades from the quality of data. To attenuate the coherent noise from the shot gather and the Stack of the seismic line, AGORA filter was applied in order to obtain the good signal as the hyperbola shape in shot gather and the reflectors will be clearly to interpret it later. It has given good results and the coherent noise was attenuated in high ratio on all the line. The spectrum analysis is confirmed the effectiveness of AGORA filter to attenuate the coherent noise. 

The research aims to find out the effect of PEDODE Strategy on the acquisition of historical concepts of First Intermediate Grade. To achieve this goal, the researcher has put forward this zero hypothesis: There is no statistically significant difference at the level of (05,0) between the mean of the students' marks in the experimental group who study the history subject using PEDODE strategy and that of the students' marks in the control group who study the subject according to the traditional method in the post-testing on the acquisition of historical concepts. The sample of the study consists of (62 female-students) of First Intermediate Grade in the Directorate of Baghdad Education/ Karkh2nd for the academic year 2016-2017. The sampl

The research aims at identifyiny the effect of (Danials Model) in concepts Acquisition of Education Principles on Students at college at Education The total unmber of Students , is (65) male and female Students distributed in two groups . The First group is the experiemental group which is taught the (Danials Model) and is (34) Students . The second groupe is the control group which is taught the traditional method of teaching and it is (31) Students . The researcher has matcheol between the two groupe by the following variables : the age , (in monthes) their intelligence their parents a cademic leve of education . The research has constructed a test of (20) items of multiple choice test . The reliability of The test has been cal

The Sunnah of the Prophet has a great impact in building human behavior, and the formation of Islamic thought, has worked to spread science in all of Egypt, as it carried to the people of the eternal prophecy of the love of science, it was a source of knowledge and civilization. It is a generous source, a rich source of the Islamic nation, always tender, and renewed benefit, which is not only a source of legislation and language but is a source of guidance for thought and guidance of behavior, and the Hadith The importance is obvious In the integration of Islam, and show aspects of human integration in the personality of Mustafa , and the Muslims are interested in talking - collected and codification -, and made the effort of the cent

Pure blend (PC-PS) and doped blend films with various volume ratio of Coumarin dye were prepared by using casting method. The absorption and transmission spectra for these films were measured using UV/VIS spectrometer technique in order to assessment the type of transition which was found to be indirect transition. The optical energy gap of pure PC was (4.24) eV, pure PS was (4.39) eV, Coumarin dye was (4.08) eV, and pure blend was (4.1) eV. After doping blend with Coumarin dye; the energy gap decreases by (0.06) eV in volume ratio (12) ml. The results showed that absorption coefficient and refractive index affects by doping. When adding the Coumarin dye to the pure blend with different concentrations (12, 24, 36, and 48) ml, the FTIR sp

The lead-acid battery has become so dependable in its used applications of automobile starting, emergency lighting and telecommunications, which left an impression that no further investigation is necessary or desirable. While there has been slow continuous improvements in lead-acid battery performance and mainly limited to design and material engineering. This work is mainly devoted to the properties of the active mass of the positive electrode and the acid/water ratio during the manufacturing process. A field study is carried out at the State Battery Manufacturing Company located in Baghdad, to prepare batches of lead mono-oxide with predefined quantities of liquid additives (i.e. sulfuric acid and water). Quality control and laborator

The aim of this work is to study the effect of diesel fuel percentage on the combustion processes in compression ignition engine using dual – fuel (diesel and LPG).

 The brake thermal efficiency increased with the increase of diesel fuel rate at low loads, and decreased when load increased. To get sufficient operation in engine fueled with dual fuel, it required sufficient flow rate of diesel fuel, if the engine fueled with insufficient diesel fuel erratic operation with miss fire cycles presented.

Dual-fuel operation at part load showed higher specific fuel consumption than straight diesl operation. At full loads, brake specific fuel consumption of duel fuel engine approaches that for diesel fuel values.