The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

An experimental study was carried out for an evaporative cooling system in order to investigate the effect of using an aluminum pad coated with fabric polyester. In the present work, it was considered to use a new different type of cooling medium and test its performance during the change in the wet-bulb temperature and dry-bulb temperature of the supply air outside of the pad, the relative humidity of the supply air, the amount of air supplied (300-600) CFM and also the change of the amount of circulated water (1.75, 2.5, 4.5) liter per minute. A decrease in the WBT of the air was obtained, whereas the WBT of the air entering the pad was 26.5 . In contrast, the WBT of the outside air had reached 23  even though eva

     This research aims to study the performance of operations to provide nursing services, which included dimensions (quality, timeliness, leadership skills, behavioral manifestations, relationships with others, problem-solving and decision-making, job performance) and its effects in nursing performance. The research to prove the value of the performance of service delivery processes dimensions by nursing staffs working in Iraqi hospitals, nursing and measuring performance. To find out the nature of nursing services, and a comparison between hospitals to measure the extent of the application dimensional among themselves, and that by relying on the dimensions of a global study, which was measu

إن النجاح في أداء المتطلبات الفنية والخططية في أي من الألعاب ألرياضيه يستوجب امتلاك العناصر الاساسيه المتعلقة بطبيعة الاداء ونوع الفعالية الرياضية الممارسة , لذا فان اغلب الألعاب الرياضية تعتمد على مكونات ألقدره التوافقيه والادراكيه الحسيه بوصفها احد العناصر الاساسيه في المستويات العليا لما توفره من قاعدة اقتران للصفات البدنيه والحر كيه وقدرات أجهزة الجسم الوظيفية , وفقا للأسس المعتمدة في بناء مهاراته, وع

Abstract

Public debt has posed a major challenge to both developing and developed countries, which has focused attention on the optimal limits (threshold of debt) and its determinants.

The study examines the effect of the Public bank debt on the foreign reserves and the work of the foreign reserve as a limitation on the process of bank debt (part of the internal debt) for the period (2017-2004), in addition to finding the type and nature of the relationship between them according to the hypotheses of the study, Public bank debt and foreign reserves.

The study was based on data from the Iraqi banking sector, which showed that Iraq has a foreign reserve in line with internat

This study takes its importance in the area of systemic and historical
studies because it stands on presenting such aspects from the systematic
respect and now Ibn AL-Jouzy dealt with the text of this subject and how he
was exact in telling them.
Therefore, this study sheds light on the important aspects of this
method in his book through reading and studying such texts whether they had
direct or indirect relationship with this subject.
This study is not an easy task since it is based on contriving the
intellectual aspects in the methods of lbn AL-Jouzy and how he deals with the
text of this subject in its hygienic, natural and geographical aspects in
constructing a historical method in most scripts, the gen

The theatre costume with the rest of the theatre show elements constitute a system of the meaning relations that produce a visual image that helps the recipient to decipher the theatre scene, let alone the manifestation of time in its levels (past, present, future) through the design construction of the theatre elements among which is the theatre costume. In order to know the way of manifesting time through the formulation of the theatre costumes, the research question has been put as follows:  how to manifest time through the design construction for the theatre costumes unit, from which the research objective is derived as follows: Revealing the possibility of the designing unit of the costumes in manifesting the levels of time wit

Two prevalent neurodevelopment disorders in children are attention deficit hyperactivity disorder (ADHD) and autism spectrum disorder (ASD). The fifth version of the Diagnostic and Statistical Manual of Mental Disorders describes autism as a condition marked by limitations in social communication as well as restricted, repetitive behavior patterns. While impulsivity, hyperactivity, and lack of concentration are signs of attention deficit hyperactivity disorder. Boys experience it more frequently than girls do. This study sought for possible factors that put children at risk for autism and attention deficit hyperactivity disorder, and it investigated the association between neurodevelopment disorders in children and parental risk factor i

The long-term monitoring of land movements represents the most successful application of the Global Navigation Satellite System (GNSS), particularly the Global Positioning System. However, the application of long term monitoring of land movements depends on the availability of homogenous and consistent daily position time series of stations over a period of time. Such time series can be produced very efficiently by using Precise Point Positioning and Double Difference techniques based on particular sophisticated GNSS processing softwares. Nonetheless, these rely on the availability of GNSS products which are precise satellite orbit and clock, and Earth orientation parameters. Unfortunately, several changes and modifications have been mad