المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

This paper aims to explain the effect of the taxes policy including direct & indirect taxes on supporting the domestic Investment in Iraq. This could help the official planners for drawing the future policies that help provoking (istumlating) the domestic investment in Iraq the quantitative analysis approach was adopted using regression model. The results showed the significance of the effects of both direct & indirect taxes policies on domestic as a simple correlation coefficient ( r ) of ( 0.6 ) , ( 0.64 ) respectively.  

The aim of this research is to construct a cognitive behavior program based on the theory of Meichenbaum in reducing the emotional sensitivity among Intermediate school students. To achieve the aims of the research, two hypotheses were formulated and the experimental design with equal groups was chosen. The population of research and its sample are determined. The test of negative emotional sensitivity, which is constructed by the researcher, was adopted. The test contains (20) items proved validity and reliability as a reliable test by presenting it to a group of arbitrators and experts in education and psychology. An educational program is constructed based on the theory of Meichenbaum. The test was applied to a sample of (60) second i

Background: Osteoporosis is a systemic skeletal disorder that has an impact on general health, dental health and salivary composition. The mineralization of teeth happens simultaneously with that of the skeleton, but if mineral metabolism is disrupted, tooth failures will resemble those that affect bone tissue. Vitamin D plays a key role in bone and tooth mineralization.

Objective: to evaluate the impact of osteoporosis on teeth decay in relation to salivary vitamin D among menopause in Baghdad city.

Subjects and Methods: This study was cross sectional study. The study group consists of

In this research thin films from SnO2 semiconductor have been prepared by using chemical pyrolysis spray method from solution SnCl2.2H2O at 0.125M concentration on glass at substrate temperature (723K ).Annealing was preformed for prepared thin film at (823K) temperature. The structural and sensing properties of SnO2 thin films for CO2 gas was studied before and after annealing ,as well as we studied the effect temperature annealing on grain size for prepared thin films .

KE Sharquie, AA Noaimi, E Abdulqader, WK Al-Janabi, J Dermatol Venereol, 2020 - Cited by 6

Transportation network could be considered as a function of the developmental level of the Iraq, that it is representing the sensitive nerve of the economic activity and the corner stone for the implementation of development plans and developing the spatial structure.
The main theme of this search is to show the characteristics of the regional transportation network in Iraq and to determine the most important effective spatial characteristics and the dimension of that effect negatively or positively. Further this search tries to draw an imagination for the connection between network as a spatial phenomenon and the surrounded natural and human variables within the spatial structure. This search aiming also to determine the nat

This work represents study the rock facies and flow unit classification for the Mishrif carbonate reservoir in Buzurgan oil Field, which located n the south eastern Iraq, using wire line logs, core samples and petrophysical data (log porosity and core permeability). Hydraulic flow units were identified using flow zone indicator approach and assessed within each rock type to reach better understanding of the controlling role of pore types and geometry in reservoir quality variations. Additionally, distribution of sedimentary facies and Rock Fabric Number along with porosity and permeability was analyzed in three wells (BU-1, BU-2, and BU-3). The interactive Petrophysics - IP software is used to assess the rock fabric number, flow zon

The paper presents an annotated checklist of the Salticidae of Armenia. This study was carried out in 2019-2020 in order to provide an inventory of the Salticidae fauna. Thirteen species are reported for the Armenian fauna for the first time: Afraflacilla epiblemoides (Chyzer, 1891); Aelurillus v-insignitus (Clerck, 1757); Asianellus festivus (C. L. Koch, 1834); Heliophanus dubius C. L. Koch, 1835; Heliophanus kochii Simon, 1868; Heliophanus tribulosus Simon, 1868; Heliophanus curvidens (O. Pickard-Cambridge, 1872); Macaroeris nidicolens (Walckenaer, 1802); Pellenes diagonalis (Simon, 1868); Pellenes geniculatus (Simon, 1868); Pellenes seriatus (Thorell, 1875); Pellenes tripunctatus (Walckenaer, 1802) and Phlegra fasciata (Hahn, 1826).

The present study deals with the relationship of noise pollution to the mental health of university students, through the researcher field study with the use of descriptive Correlative approach to investigate this relationship. Noise is one of the elements of environmental pollution that people often expose to in their environment. The problem of noise has been exacerbated now because of cultural and technological progress in crowded cities. As a result, the researchers studied noise as an environmental stimulus that affects the mental health of the human being.The researchers, through their current research try to study a very serious problem, which is the problem of noise pollution on the health side of university students as a