This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

This study is concerned with the identification of the validity of the Recent sediments deposited in the Playa for the purpose of making the laboratory bricks by extrusion and pressing. The steps followed in this study included the formation and then burning of the pyramids at (950-1100) C° for one hour of maturity to determine their applicability to the brick industry. The study area is located in Al Muthanna province, south of Iraq. It is located south of the district of Samawah at a distance of 80 km and to the north-west of Salman district, 64 kilometers south of Baghdad, represented by three hosts: (DHS 1, DH2 and S). The results of the chemical analysis of the study samples showed that they consist of the following major oxides: S

The aim of this research is to evaluate the effect of glucose and sodium chloride on biofilm formation by bacteria causing wound infection. For this purpose, 1% and 2% concentration of each of glucose and sodium chloride were used to test the biofilm formation potential of Staphylococcus aureus and Pseudomonas aeruginosa, which were the most common abundant bacteria that cause infection by biofilm. Each of the concentrations was kept in contact with the pathogenic bacteria for 24 hours. After the period of incubation, the concentration of 1% of glucose enhanced moderate biofilm formation capacity for (66% and 80%) on both bacteria respectively. The concentration of 2% glucose, on the other hand, led to a weak biofilm fo

The outcrop sections of Ora Formation (late Devonian-Early Carboniferous) in the Nazdor and Ora localities at the Northern Thrust Zone of Iraq were selected for this study. Lithologically the Ora Formation composed of clastic and carbonate rocks. The lower part in the Nazdor section cosists of crossbedded quartz arenite sandstone interbedded with successive laminated siltstone and shale. The lithology of the upper part in the Nazdor section and the upper part in Ora section, are composed of mixed silicalcastic (shale, siltstone and sandstone) and carbonate interbedded lithology. The petrographic study shows that the carbonate rocks consist of micrite and sparite groundmass. The skeletal grains include shallow water brachiopods, bryozoans

     The objective of this research is to measure the training programs and identify the nature and then measure how it reflected on the quality of municipal services provided by the municipal departments investigated by measuring the quality of services based on quality standards, the researcher chose four municipal departments in the Rusafa / Baghdad (164 people) representing the directors and their assistants, officials of the municipal departments, the people and the engineering staff in charge of the task forces as well, including the survey of the views of the concerned persons in the management of the Vocational Training Institute in the Secretariat of the Republic, The quality of the municipal services

The aim of this research is to clarify the importance of total quality management. Total quality management considered as a cultural process covering the various aspects of activities in society that helps human well-being, as well as the development of its efficiency and ability. They also have an effective role in achieving the desired goals that will benefit humanity. The concept of total quality management in the Qur'an is a broad, comprehensive and well integrated concept that aims to improve human life economically and socially. Quality in the Qur'an is a mean to achieve human beings happiness.
In this research we will highlight a successful story of quality management from Qur'an that ensures consumer protection and support of

The Iranian nuclear program was one of the most prominent issues in the international arena, in light of Iran's insistence on using it in various ways, and according to international changes, it came under pressure from the American side to impose packages of sanctions, which continued to our time, as it went to Russia and China to gain support in developing its nuclear activities. And, by virtue of the common interests that are linked between them, Iran has received great support from the last two countries in all fields to reach the final agreement in 2015, regarding asserting the peace of these activities, in addition to lifting all restrictions represented in the previous sanctions according to the Security Council resolutions, Aldo

Electronic banking services appeared as a result of laying the foundations for the application of electronic automation in the banking field, and despite the clear expansion in its adoption and implementation as an inevitable necessity imposed by international and national developments, its application was not ideal according to the level that was expected to occur after the abandonment of traditional banking services, which produced some risks Which is evident in the absence of a legal system, whether at the level of proving and authoritative electronic banking services such as electronic signature, Or at the level of protecting the confidentiality of these services and ensuring that they are not exp

Sedimentary structures of Gercus Formation in NE Iraq was little studied in the last decades. In this study the identified sedimentary structures display alternative graded and fining upward cycles, load and flute casts, submarine channels, sand and clay balls and pillow structures, convolute and slump beddings, of marine turbidity origin. The foreland part of Tethys basin characterized by deep marine Tanjero and Kolosh Formations followed by the Gercus formation with conformable relationships. The Eocene aged Flysch comprises predominantly litharenitic sandstones and interbedded mudstones, both of turbiditic affinities and most likely derived from a NE Arabian Plate source. The sediments provide excellent examples of distal fan sands as