Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

In this paper a measure of linear local dependence has been used between two
random variables and a study is conducted for the properties of this measure where
two examples of bivariate probability distributions has been considered, which are
bivariate Gumbel distribution and bivariate Beta-Stacy distribution, and applied on
data collected by using a questionnaire conducted to study the reasons for the
increase of application in private collages in Iraq. Five elements has been considered
as random variables and the dependence has been measured between every two
elements to estimate how correlated these elements are and their effect on the
application in private collages of Iraq generally and Baghdad specifically.<

In the last few decades, growing interest has been shown in the development of new solar selective coatings based on transition metal nitride and/or oxinitride for solar absorbing applications. Solar thermal collectors are well thought out to be the most effective process of converting and harvesting solar radiation. In this investigation, Cu/TiON/CrO2 multilayered solar selective absorber coatings have been coated onto Al substrates using the dip-coating process followed by an annealing process at (400, 450, 500, 550, and 600 °C. The XRD analysis showed excellent crystalline quality for the prepared thin films along with enhanced surface features as proved by FESEM images, and the grains are in the range of (27–81) nm. The optical in

The aim of the research is to know the characteristics of both variables in order to be able the to construct the integrated framework of its paragraphs through the available information on both inspirational leadership and organizational health. as fundamental variables of research,  as well as the extent of the influence of the inspirational variable as an independent variable in the  organizational health variable as a variable in its three  physical, mental and social dimensions. The research is important to stimulate the behavior side of the staff. Which is one of the top concerns of senior management in the ministry, because of its great importance in increasing the effectiveness of the  performance of e

The purpose of this research is to demonstrate the effectiveness of a program to address the problem of mixing similar letters in the Arabic language for students in the second grade of primary and to achieve the goal of the research. The researcher followed the experimental method to suit the nature of this research and found that there are statistically significant differences between the tribal and remote tests, The effectiveness of the proposed educational program. At the end of the research, the researcher recommends several recommendations, the most important of which are: 1 - Training students to correct pronunciation of the outlets, especially in the first three stages of primary education (primary) and the use of direct training

The research summarizes the knowledge of the dimensions and denotations of T.V advertisement; and its constituents for building it through the semiotic approach of an ad sample represented by the announcement of Zain Kuwait Telecom Company which carries the title "Mr. President" using Roland Barth's approach, starting with the designation, implicit, and linguistic reading to reach the narrative features and their denotations. That makes television advertising as a semiotic and pragmatic discourse in view of the still and motion picture with its efficiency and strength to inform and communicate. And what lies in it of aesthetic, artistic elements; informational and effective power in influencing the recipients by focusing on narratives and a

Knowledge of literature is an integral part of learning any spoken language. Learning literature expands the learner’s ability to understand the language studied. The field of literature is wide and cannot be limited to poems. It includes the etiquettes of a language and its environment, customs, and traditions etc. The Arabic language is among the languages with a centuries old history. It has achieved remarkable record accomplishments since the pre-Islamic era through to the present. This development is clear evidence of the great importance of literature in the revival of the Arabic language through different eras. As such, in Malaysia and other non-Arabic speaking countries, literature is taught in most schools, institutions and un

With a descriptive and analytical approach, it discusses the concept of phenomenology as an approach to seeing the aesthetics of ugliness as one of the concepts associated with the aesthetic experience in contemporary art designs, as it is the result of communication between artistic production and the recipient, which leads to creating a state of aesthetic pleasure. A phenomenological method is used to uncover the aesthetics of ugly and to connect ugliness and beauty since ugliness in aesthetics incorporates beauty as a modern aesthetic vision from the phenomenological perspective. The study investigated aesthetics as a phenomenon of perception, sensory knowledge, and the aesthetic response to the production of designs in contemporary a