The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of ​​the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved b

The aims of this reserch is identify  evaluate the organizational commitment level of (emotional, standard, continuous) and the level of discipline dimensions (functional duties, professional responsibility and ethics) for medical doctors in Ramadi Teaching Hospital due to their relationship with the organization effectiveness the level of completion work and the importance of the expected results in the field respondent

sample of (50) doctors has from all branches and specialties, including specialist doctors consultants and practitioners as well as branches of residence and senior the most prominent results reached are the emotional and the  st

AbstractObjectives: The work environment has an impact on the performance of nurses, as well as to determine the relationship between the work environment and the performance of nurses.Research methodology: A descriptive analytical study was designed for the impact of the work environment on the performance of nurses' jobs in the hospitals of the city of Nasiriyah. The study began in the period from May 15, 2022 to 1 November, 2022. The non-probability (purposive) sample consisted of (410) nurses working in the city center hospitals. Nasiriyah, they were chosen based on the study criteria, and after obtaining approval from them. The data was collected using the questionnaire, which consi

Soil is considered one of the main factors of subsidence phenomena which
became continually happen in Baghdad (Ghazalia, Ameria, and Hay al-Amyl)
causing bad effects as shortage of drinking water, traffic jam and formation
swamps.
This thesis depends on soil study to a depth 15 meters, due to its
importance in subsidence. This done through specifying its chemical physical
properties.
Soil within Iraq climate, in case of water stopping for any reason it contract
and shrink away especially when it exposed to high pressure these factors
finally caused subsidence. In case of leakage underground water or that of
damaged water pipes this will contribute to chemical reactions which damage soil
structure and incr

0

After the defeat of the military terrorist organization "ISIS" and the fall of the throne of its alleged state in the Iraqi city of Nineveh, in Syrian Baghouz, and the end of its control over the land, the Syrian camps, especially "Al-Hol" camp, emerge as an incubator for the ideology of the terrorist organization "ISIS" and a vital base for its consolidation and dissemination, which includes (68,000- 73,000) people. During the years following the military defeat of (ISIS), the camp witnesses the spread of extremist ideas widely at the hands of its residents, including the families of the organizations dead's, extremist detainees, and those who deal with it, taking advantage of the deterioration of the environmental, se

Discourse is a form of communication, and It carries with it an Intellectual framework, and It is a form of expression to communicate Ideas to people through an interactive process.The interest and analysis of discourse Is one of the most important fields of linguistic studies, and It has a basis In ancient studies, and It has become one of the most Important topics of the study, and (Sayyid al-Sadr) often uses guidance In his sermons.

By extrapolating and analyzing a set of examples received, from the perspective of the deliberative approach and the theory of speech acts, and the statement of the extent to whichh (Sayyid al-Sadr) relied on linguistic elements, and the use of the rank of the speaker In issuing directives, and the

This is an open access by CC Attribution-Noncommercial-NoDerivatives 4.0

https://creativecommons.org/licenses/by-nc-nd/4.0

Takfir is an ancient phenomenon that accompanied the emergence of Islam, and this phenomenon took its political dimension during the time of the fourth Rashidi Caliph with the emergence ofthe Kharijites sect that disbelieved many Muslims.

The study started from the hypothesis that "contemporary Islamicmovements and organizations have relied in their takfir on the ideas and fatwas presented by the predecessors which applied ontocontemporary rea

The present study offered a straightforward, eco-friendly method for the green synthesis of nanoparticles, as it has gained significant attention in recent years. The study set out to demonstrate the bio-synthesis of nanoparticles using common plants such as Eruca sativa know as (jarjer) and Allium ampeloprasum var. porrum know as (korath) to produce copper oxides nanoparticles (CuO NPs) for treating the heavy metal pollution water of Baher Al-Najaf. The result shows the higher level in heavy metal was lead (Pb) 4.6184mg L-1   mg/l followed by the Chromium (Cr) 0.2892 mg L -1 and Cadmium (Cd) 0.1531 mg L-1 mg/l. the Eruca sativa show high efficiency of decreasing the concentration of Lead metal by dropping it to 1.2803 mg L-1, whi