Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding. However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud. Accordingly, this research aims to shed light on the role of local tax revenues in the local development. A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now. The mos

This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

Background: Endodontically treated teeth have low resistance to fracture against occlusal forces. The strengthening effect of bonded esthetic onlay restoration on weakened tooth has been reported. This study aimed to assess the fracture resistance of endodontically treated premolars restored with composite with and without cuspal coverage by using direct and indirect techniques. Indirect technique done by CAD/CAM system (computer aided design –computer aided manufacturer) and laboratory processing. Material and methods: Forty human extracted maxillary premolars of approximately comparable sizes were divided into four groups: Group (A): Ten endodontically treated teeth directly filled with Filtek Z250xt without cuspal coverage. Group

The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

International news websites, including Russia Today, pay special attention to the media image of Afghan women, especially after the Taliban movement took control of Afghanistan. Therefore, it was necessary to know the image of the Afghan woman, the fate of the rights she acquired in recent years, and the transformations that affected her after the Taliban took control of the government, and studied them on international news sites, specifically Russia Today.

          The researcher summarized the problem of this study in the following question: What is the media image of the Afghan woman on the Russia Today news site?

This study aimed to develop scale of Selectiv Mutism with pupils of primary schools  according to their teachers' view in Baghdad city (Karh and Resaf(.

Children might choose the mutism as the solution to avoid some psychological and social problems that surrounded them. Furthermore, this could consider as a disorder that could effect the child and led him to use the Selected Mutism.

This is supported by the pilot study which was conducted by the researcher on 150 teachers in different primary schools in Baghdad. The results revealed some symptoms were found with children who have selected mutism.

Because of there was no scale was found to measure the Selected Mutism, a scale was develop in order to measure t

The emergence of new dangerous diseases worldwide has led to the need to think about the possibility of enhancing prevention by using new technologies. One of the most important requirements emphasized in the recent studies is the effectiveness of the masks against pathogenic bacteria. In this study, the efficiency of anti-infection protective face masks against bacteria was enhanced by using gold nanoparticles prepared by the chemical precipitation method. The absorption spectrum of the prepared gold suspension shows a clear plasmonic peak at 522 nm. The measurements showed that the sample was made of polypropylene fibers, where X-ray diffraction tests showed peaks matching its crystalline structure. Immersion with gold suspension led t

Concrete is widely used in construction materials since early 1800's. It has been known that concrete is weak in tension, so it requires some addition materials to have ductile behavior and enhance its tensile strength and strain capacity to improve their uses. In this study reactive powder concrete (RPC) was used with steel fiber by using different types of cement; (Ordinary Portland cement (OPC) and/or Portland- Limestone cement (PLC)) with three types of mixtures (OPC at the first mix, 50 % OPC and 50 % PLC at the second mix and PLC at the third mix). The behavior of RPC with steel fibers on compressive strength and tensile strength of concrete with different ages of curing (7, 14, 28 and 60) days and shrinkage have been studied. The clo

The ulma is one of the most spread social phenomenon.It occupies people in their different tendencies,the ulma imposes itself strongly in their social ,economic and politic sidies.

The   problem of freedom quarrel is the older problem in creation .The groups as well as the individuals look for their liberty and it is restricted, they isolate themselves from others for a achieving it. Isolation phenomenon is one of common humanity phenomenon among individuals for looking  of individuals psychological and social compatibility with other and society so they feel anxiety and tension and restriction of will and freedom. IT is known that college student from the major never in development and ren