Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and eliminate it. Also suffer GCT of the problem of non-payment of tax owed by the taxpayer through the followers of various styles legitimate third parties. And that there are several factors that lead to continued which this leads to reduced tax revenues and therefore did not achieve the goals of economic development. And reduce the phenomenon of tax evasion is working to increase tax revenue and thus reflected positively on economic development. One of the most important conclusions reached by the research show that high tax evasion phenomenon negatively affects economic development projects and thus the loss in state revenue. And the success of the economic development process need to many resources to achieve such as taxes, fees, and revenues of state property, loans, and deficit financing. The most important recommendations reached by the research, the need to give full flexibility to run the Iraqi mechanics of the tax system in terms of increased state revenues in order to achieve economic and social development required. And the need to raise awareness of the tax being one of the fundamental means to combat evasion and the success of the process of economic development, and feeling designate that the contribution to pay the tax contribute to building the economic development process
Aeromonas salmonicida is a fish pathogen and recognized to cause a variety of diseases in humans. There are a few information about A.salmonicida in Iraq and there is no any previous molecular study on it. During the period of December 2017 to May 2018; Sixteen isolates of the A. salmonicida were isolated and identified from 300 common carp (Cyprinus carpio) fishes stomach in aquarium of Erbil city/ Iraq by using manual, automated Vitek 2 compact system, and confirmed by PCR using gene TonB-dependent siderophore (364bp). Antimicrobial susceptibility was determined by disk diffusion method and the results found that all isolates 100% susceptible to imipenem, 100% resistant to nalidixic acid and variable resistan
... Show More
Abstract
Uncertainty, the deeply-rooted fact that surrounding the investment environment, especially the stock market which just prices have taken a specific trend until they moved to another one for its up or down. This means that the volatility characteristic of financial market requires the rational investor an argument led towards the adoption of planned acts to gain greater benefit in the goal of wealth maximizing. There is no possibility to achieve this goal without the burden of uncertainty and the risk of systematic fluctuations of investment returns in the financial market after the facts of efficient diversification have pro
... Show More
Improving speaking skills of Iraqi EFL students was the main purpose of the current research. Thirty EFL students were selected as the research participants for achieving this aim. All students completed the pretest and then spent the next 25 weeks meeting for 90 minutes each to present their nine lectures, answer difficult questions, and get feedback on their use of language in context. Progressive-tests, posttests and delayed post-tests followed every three courses. The researcher utilized SPSS 22 to anal Analyze the data descriptively and inferentially after doing an ANOVA on repeated measurements. It has been shown that using the ideas of sociocultural theory in the classroom has an important and positive impact on students of
... Show Moreتناولنا في بحثنا أحد اساليب البرمجة الخطية وهي الطريقة المبسطة لتقدير معلمات انموذج الانحدار الخطي عن طريق اختيار دالة الهدف التي تعمل على تقليل الحد الادنى لمجموع الاخطاء الناتجة من تقدير المعلمات بطريقة المربعات الصغرى الاعتيادية ( OLS) حيث سيتم في الطريقة المبسطة ( simplex) فرض قيود على نفس الاخطاء نفسها بهدف تصغيرها الى اقل ما يمكن للحصول على تقديرات افضل لمعلمات انموذج الانحدار الخطي . على اساس ان طريقة المرب
... Show MoreThe production function forms one of the techniques used in evaluation the production the process for any establishment or company, and to explain the importance of contribution of element from the independent variable and it's affect on the dependent variable. Then knowing the elements which are significant or non-significant on the dependent variable.
So the importance of this study come from estimating the Cobb-Douglas production function for Al- Mansoor General Company for Engineering industries in Iraq during the period (1989-2001)
To explain the importance which effects the independent variable such as
(N
The world's renewable energy sources have taken on great importance, for its cleanness and its environmental effects as well as being a renewable source, Increased demand for fossil energy sources is also causing global warming and climate change. Iraq is an appropriate area for renewable energy This study shows that renewable alternative energy has not been used sufficiently enough at present. But this energy can play an important role in the future of renewable energy in Iraq. This research aims to study the renewable energy in Iraq (solar energy) and it is appropriate to develop this alternative energy for crude oil, which is characterized by the use of the most appropriate and less economical and more environmentally friendly. Solar
... Show MoreStudying the past for its importance and connection with the present is reflected in a relative scale in the light of data and thought of the predecessors of a great nation like the Mesopotamia, where its civilization flourished and rose since the ancient times, which inspires the present with inherited meanings that might be an entity or recognized symbols in the establishment of a vision, system or architectural building. The researcher has crystallized the description of the past to enhance the vision of the present within what is required by the interior design specialty about the historical origins of education and the design of schools in the Mesopotamia, in addition to its ethnic and environmental specificity and the moral content
... Show More
Foreign direct investment is considered one of important bases to blind economy for many. Countries as if the main stage for developing national economy ,so for this ,many of countries give great prominence to the role of drivel foreign investment due to its importance as one of economic growth pillars in the developing countries. They offer a support for modern technology, organizational and managerial skills.
Dneto the importance of direct foreign investment on the economic growth, today, we discover that Iraq in need to rebnlid the in frastructuve and renew what has been destroyed during was in many production and export institutions . as wel
... Show More
(1)
Abstract:
The researcher shed light on a diet in Iraq before 2003 became in this period. And how the ration card has a variety of vocabulary and cover the need of the population of commodities and have a key role in saving Iraq from a real crisis in the period of economic siege, especially in light of the State's direction to support the agricultural sector, which in that period able to fill half of the market needs of food the basic. As well as providing strategic storage at the Ministry of Commerce enough for six months But after the events of 2003 and the crises that hit the country and the unstable security situation began to rise voices calling for reform of the ration card system as a system that is a burden on the
... Show More
Congenital anomalies commonly occur in humans, possibly visible. If these anomalies appear in visible parts in human body such as face, hands and feet. They may only appear after utilizing a number of special tests in order to show by means of the anomalies that occur in the internal organs of the body such as heart, stomach and kidneys.
Research data have comprised accessible information in the anomalies birth statistics form situated of Health and Life Statistics section at the Ministry of Health and environment, where the number of anomalies births involved in the study (2603 anomalies birth) in Iraq, except Kurdistan region, at 2015. A two way-response logistic regression analysis h
... Show More