The importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).

An essential component of food production is nitrogen (N). Crops waste about half of the nitrogen fertilizer input, which is then released into the atmosphere as gas emissions or polluting of aquatic groups. It is necessary to reach manufacture stages that promote world food security in the absence of compromising quality. safety of the environment. It is estimated that by 2050, N pollution levels will have risen 150% from 2010 levels, with the The agricultural sector is responsible for 60% of this growth. In this review fertilizer Nitrogen should take into account while discussing air pollution caused by gases that contain nitrogen, which might result in issues like the greenhouse effect . Nopoint pollution, the involvement of farmer manag

This paper is intended to focus on the existing relation between 'logic' and 'meaning', and how 'meaning' is looked at through logical perspective. Besides, this paper adopts simple logical symbols to represent some aspects of meaning.

    Since meaning is still regarded as a thorny area that needs further study to determine its nature and borderline, this paper proposes to resort to logic and logical rules. This paper points out how logical rules are used and how they clarify some oblique sentences. The paper also sheds light on how meaningful sentences are logically symbolized and how logic can define the borderline of meaning in an adequate manner. This paper hypothesizes that logic, l

This study aims at investigating the partial Islamic rules of preparing and distributing cartoons in order to issue an overall Islamic rul. To reach an end, descriptive and analytical approaches are adopted to clarify the nature of cartoons and other related concepts. The researcher, as well, with reference to verses of the Holy Quran, tradition (Hadith) and Islamic jurists, adopts a deductive approach to issue Islamic rules related to the industry of cartoons and it's distribution
The study consists of three sections. The first Section addresses the following issues: Definition animation; and related wordy. The second Section: Origin of Cartoon's history and it's negative and positive effects. The third Section: Islamic rules related

An annotated list based both on personal collections and on literature records, is presented for twenty species and subspecies of Chrysomelinae from Iraq. Eight of which are newly recorded, bringing the total number of species and subspecies for Iraq to 25. Localities and host data are given for most species.

An essential component of food production is nitrogen (N). Crops waste about half of the nitrogen fertilizer input, which is then released into the atmosphere as gas emissions or polluting of aquatic groups. It is necessary to reach manufacture stages that promote world food security in the absence of compromising quality. safety of the environment. It is estimated that by 2050, N pollution levels will have risen 150% from 2010 levels, with the The agricultural sector is responsible for 60% of this growth. In this review fertilizer Nitrogen should take into account while discussing air pollution caused by gases that contain nitrogen, which might result in issues like the greenhouse effect. Nopoint pollution, the involvement of farme

Biodiesel is becoming one of the most attractive alternative biofuels for petroleum-based diesel fuels. The castor plant is one of the abundant non-edible oils found in many countries. This paper aims to study Libyan castor oil and its potential for diesel conversion. Experiments were carried out in the laboratories of the Specific Center for Training in the Oil Industries in Al-Zawiya. The oil was extracted using a Soxhlet extractor and n-hexane solvent at 60 °C. Transesterification reactions were conducted in a batch reactor (a three-neck flask was used, where the middle opening carries a reflux condensation unit) at 65 °C. The methanol-to-castor oil molar ratio was 6:1, with a catalyst concentration of 1 wt.% relative to the ca

The approach of greening existing buildings, is an urgent necessity, because the greening operation provides the speed and optimal efficiency in the environmental performance, as well as keeping up with the global green architecture revolution. Therefore, greening existing buildings in Iraq is important for trends towards renewable energies, because of what the country went through economic conditions and crises and wars which kept the country away from what took place globally in this issue. The research problem is: insufficient knowledge about the importance and the mechanism of the greening of existing buildings, including its environmental and economic dimensions, by rationalization of energy consumption and preservi

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t