Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

This research aims to identify the impact of Daniel's model on the development of critical thinking. In order to achieve this objective, the following hypotheses are formulated: 1. There is no statistically significant difference at the significance level (0.05) between the average differences in the posttest scores of the experimental group taught according to Daniel's model and the control group taught according to the traditional method in the measure of critical thinking. 2. There is no statistically significant difference at the significance level (0.05) between the average differences in the preand post-tests scores of the experimental group taught according to Daniel's model in the measure of critical thinking. The current research i

ABSTRACT

The research aims to study the effect of the commodity dumping phenomenon that Iraq suffered after 2003 on the consumption pattern of individuals, towards the acquisition of non-essential goods (luxury). To achieve our goal we relied on the questionnaire as a main tool for obtaining information related to the research, and it was distributed on a random sample of consumers in the city of Baghdad with 250 questionnaires. The answers of the research sample were analyzed using the statistical program (SPSS). The percentage weights and the factorial analysis method were used also to arrange the variables that affected on changing consumption patterns. The research reached a set of conclusions:

Logic is one of the sciences that have receded and regressed in the field of Islamic sciences. This regression is the result of several factors, the most important of which are:

1- The Aristotelian logic, concerned with the seemingly essential shape and the underlying truth in the text, which has been translated into Arabic, is no longer able to keep pace with scientific revelations and epistemological spaces of our time.
2- The existence of logic in the curricula of Islamic studies was not subject to a study linking logic and Islamic sciences. Therefore, we find that the student studies logic as if it were a strange subject that has nothing to do with the subjects of Islamic studies and even Islamic philosophy.
3- Logic is

The current report dealt with the effect of pesticides on the ecosystem through their impact on soil, water, and microorganisms and their impact on human health. As well as this study dealt with the biodegradation process of pesticides and the organisms involved in this process, even some previous studies proved that Bacillus spp. And Pseudomonas sp. Bacteria is the most efficient in the biodegradation of pesticides, at the same time, other previous studies dealt with the environmental factors that affect the biodegradation process of pesticides. It proved that each of the incubation periods, pH, and temperature have different effects on biodegradation. Most of the studies indicated that the best incubation period for biodegradation is 7-8

The present paper analyzes the signal emitting from the Reticle during changing the spot size of laser falling on the disk and shows the optimum frequency and the amount of energy window in different patterns of modulator (Reticle).  All results are obtained by establishing   a special program named “Disk optical modulator version 3" using the language visual basic 6 ahich contains many parameters. All models of optical modulator consist of twenty sectors, ten sectors are opaque and other ten sectors are transmitted for the laser. The number of sectors depends on several factors as chopping frequency, power transparent and modulation transfer function.   It has been demonstrated by simulations, the optimal

Sports management is a fundamental pillar that supports sports institutions and plays a pivotal role in achieving advanced levels of success in talent development. The Talent Development Project is one of the key strategic initiatives of the Ministry of Youth and Sports. This study compares department heads with effective managerial competence to those with ineffective competence to highlight differences in performance quality. Through this comparison, the urgent need to assess the administrative performance skills of the heads of sports talent departments becomes evident, particularly their ability to lead and manage the Sports Talent Development Project. The objective is to identify strengths and weaknesses, establish a clear framework fo

The study was reflection of the impact of the widespread use of polymer Novolak composite reinforced  Glass fiber and Asbestos fiber once again with weight fraction 60% on the physical properties, which included (Hardness, Compressive deformation, compressive modulus of elasticity, Flexural modulus of elasticity, Resilience modulus, the maximum of Flexural strength, Flexural strain energy and Shear strength inner layers); it is known how much important the media as a source of bacterial contamination, which contributes directly or indirectly in the process of aging of these materials. These Novolak composite reinforced,  prepared by weight fraction of (10%) and (14%) of the Hexamethylene-tetraamine (HMTA) hardener material. It