The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

Onomatopoeia has always been a functional poetic device which enjoys a high sound significance in the poetry of many languages. In modern English and Arabic poetry alike, it proves to be vital and useful at different levels: musical, thematic and at the level of meaning. Still, the cultural difference looms large over the ways it is employed by the poets of each. The present paper investigates the employment of onomatopoeia in the poetry of D. H. Lawrence (1885-1930) and Badr Shakir al-Sayyab (1926-1964) who are chosen due to the importance they enjoy in modern English and Arabic poetry and the richness of their poems in onomatopoeias. The conclusions reached at are in a sense related to cultural differences which govern the use of onomato

Objective: To Evaluate the Roley of Cytotoxic T-Lymphocytek antigen 4 Polymorphism and soluble immune checkpoint level (PD-1,PDL-1 and CTLA-4 ) in SARS-Cov-2 patients. Methods: Fromt October 2020 to April 2021, the currentk study was conducted in Baghdad-Iraq. Ninety patients with Confirmatory SARS-Cov-2 by PCR were inclusion in the study, and they were seeking treatment at Medical City in Baghdad's Teaching Hospital (BTH). Patients with SARS-Cov-2 were divided into two groups: those with Sever SARS-Cov-2 symptom and those with mild - moderate SARS-Cov-2 symptoms (cross sectional study. Patients with another form of autoimmune illness, malignant, diabetes, under the age of 18 and pregnant women were excluded. Results: Data rega

Abstract

       The grey system model GM(1,1) is the model of the prediction of the time series and the basis of the grey theory. This research presents the methods for estimating parameters of the grey model GM(1,1) is the accumulative method (ACC), the exponential method (EXP), modified exponential method (Mod EXP) and the Particle Swarm Optimization method (PSO). These methods were compared based on the Mean square error (MSE) and the Mean Absolute percentage error (MAPE) as a basis comparator and the simulation method was adopted for the best of the four methods, The best method was obtained and then applied to real data. This data represents the consumption rate of two types of oils a he

New bidentate Schiff base ligand (L) namely [(Z)-3-(2-oxoindolin-3ylildeneamino)benzoic acid] type (NO) was prepared via condensation of  isatin and 3-amino benzoic acid in ethanol as a solvent in existence of drops of (glac. CH3COOH). The new ligand (L) was characterized base on elemental microanalysis, FT-IR, UV-Vis, 1H-NMR spectra along with melting point. Ligand complexes in general formula [M(L)2Cl2]. H2O, where: MII = Co, Cu, Cd, and Hg; L= C15H10 N2O3 were synthesized and identified by FT-IR, UV-Vis, 1H-NMR (for Cd complex only) spectra, atomic absorption, chloride content along with molar conductivity and magnetic susceptibility. It was found that the ligand behaves as bidentate on complexation via (N) atom of imine group an

 The study aims to identify the relationship between Dogmatism and the behavioral problems among preparatory school students. To do this, the researcher adopted Rokeach’s scale of dogmatism, which was modified to be more appropriate of the Iraqi context. A sample of (300) students was chosen randomly to collect the needed data for the current study. To process the data, the researcher employed T-test, Pearson correlation coefficient, and Weighted Mean. The finding revealed that the study sample experience too many behavioral problems, as well as there is a positive strong relationship between Dogmatism and behavioral problems. To conclude, the researcher recommended holding counseling sessions targeting school students to mitigate

An Auto Crop method is used for detection and extraction signature, logo and stamp from the document image. This method improves the performance of security system based on signature, logo and stamp images as well as it is extracted images from the original document image and keeping the content information of cropped images. An Auto Crop method reduces the time cost associated with document contents recognition. This method consists of preprocessing, feature extraction and classification. The HSL color space is used to extract color features from cropped image. The k-Nearest Neighbors (KNN) classifier is used for classification. 

At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow