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The constitutionality of the local tax
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This study aims to reach the right of governorates that are not organized in a region to impose local legislation, including tax legislation, and the extent of the constitutionality of this legislation and its consistency with constitutional texts and legal rules. The imposition of local taxes finds its constitutional and legal basis in the Iraqi constitution for the year 2005 and the law of governorates not organized in a region.The imposition of local taxes corresponds to the principle of tax legality, which is reflected in the necessity of issuing tax laws from a competent authority, whether this authority is federal, regional or local. Rather, it is sufficient that it be competent

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Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Genetic And Environmental Resources Conservation
Anatomical study of the vegetative parts of the species Arum colocasia L. in Iraq
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The current investigation conducted to examine the anatomical aspects of the Arum colocasia L. cultured in Iraq. The study included the anatomical characteristics of the different plant parts, including the root, stem and leaf, the results of the study on the vegetative parts were shown the important anatomical characteristics in terms of the form of the sections reviewed and vertical in them, and the study of their tissues, as well as the stomata complexities and the thickness of the epidermis, vascular bundles, pith, additionally the dimensions of mesophyll and in blade of the leaf. The research was conducted as it is one of the monocotyledon plants and because of the lack of anatomical studies on it, therefore it was studied to know the

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Publication Date
Sat May 11 2013
Journal Name
Journal Of Arts Of Thiqar
Mistranslation of Sex-related Euphemistic Expressions with reference to the Translations of the Qur'an
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Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Diversity of Temporal Workings in the Narrative of the Feature Film: عباس فاضل عبد
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  Time represented a significant element in building any film story, despite its inability to express itself, but by employing the rest of the elements of the cinematic mediator language to express it. Time factor is present and manifested in all the details of the picture, and the more important is its presence in the event narration process. The narration totally depends on temporal structure in which it appears, which makes time a dominating element in the development of the narrative shapes and patterns. The narrative propositions have come to take new workings that time streams appeared that manipulate the time structure, reversing it, stopping it or making it fluctuate between the three levels of time, or repeating it or make

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The reality of Figure and content in the design of logos, civil society organizations
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Civil society organizations in Iraq have become a community hard case dispensable as the link between the state institutions and their leaders, and between citizens of different orientations and age groups, as it represents the diversity of the terms of reference and understanding of the laws and standards of Universal Declaration of Human Rights, which requires governments to provide supplies president of its citizens to live in dignity, direct and Msasha in the life of society and the dictates we scientific our role in achieving scientific benefit and transfer of expertise to the community has become imperative for the researcher to campaign in the midst of the scientific research of the slogans of those or

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The role of Zakat in supporting and stimulating the flow of consumption and investment
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الزكاة فريضة من فرائض الإسلام وعبادة من العبادات التي اقرها الشرع الإسلامي هذه الفريضة المالية التعبدية بالإضافة الى دورها المعنوي الذي يهدف الى إرساء قواعد العدالة الاجتماعية والقضاء على مشكلة الفقر في المجتمع الاسلامي وكما ينص عليها الدين الإسلامي فان لها ابعادها ووظائفها الكثيرة التي تخدم اليات العمل الاقتصادي في مجتمع يعمل وفق نظام اقتصادي أسلامي .

ان انفاق الاموال المتحصلة من فريض

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Publication Date
Thu Jun 11 2026
Journal Name
Al–bahith Al–a'alami
The problem of defining the vocabulary of teaching Arabic language methodology in media colleges
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This study examined the problem of identifying the vocabulary of the methodology of teaching Arabic language in the faculties of Media. The researcher noticed the existence of an overlap between the syllabuses of the general specialization of the Arabic language and its Media sections in the universities with the special professional vocabulary that suits the study of the media student. Thus ,this study is regarded as a real attempt to present a methodological model of media language that concerns with fillfuling students ‘linguistic and knowledgeable needs relying on measuring their benefits from the methodological Arabic curriculum .  Key words:problem,  teaching’ methodology of Arabic language, media language.

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Publication Date
Fri Dec 01 2023
Journal Name
Asian Pacific Journal Of Cancer Prevention
Effect of Laetrile Vinblastine Combination on the Proliferation of the Hela Cancer Cell Line
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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benchmarking in Developing the Curricula of Accounting Departments in Iraqi Universities
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             The economical units in the world face great and rapid challenges in all aspects, a matter that requires facing these challenges throughout continuous improving and developing in their performance to keep their competitive position "place".

       The Benchmarking Technique is one of the modern managerial tools that are proved to be successful in application throughout making continuous comparisons between products or services and the best – performance levels the compete with it . This is achieved to develop its performance and give it the competitive criterion with which it faces its competitors.

  

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Publication Date
Thu Aug 31 2017
Journal Name
Journal Of Engineering
The Phenomenon of Division and Modification of The Individual Houses in Baghdad after 2003
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The Research deals with the negative phenomena which appeared in the urban scenes of the  Iraqi cities after 2003, particularly trespassing the architectural design of the urban Individual houses.  Many academic researchers , critics, and cultural circles, drawn attention to the impact of  political and cultural variable change on such phenomena  without detailed  analysis . The research problem  is set according to central questions : If the phenomena is the trespass , whatare the sides which are being trespassed  in the division of the individual house? , If the diagnosis of the phenomena denotes perceived repetition of the cases , So what's size of this transposes on the architectural design of the individual house? , and

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Investigation of the Electron Coefficients of (Ar, He, N2, O2) Gases in the Ionosphere
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In this study, the electron coefficients; Mean energy , Mobility and Drift velocity  of different gases  Ar, He, N2 and O2  in the  ionosphere have been calculated using BOLSIG+ program to check the solution results of Boltzmann equation results, and effect of reduced electric field (E/N) on electronic coefficients. The electric field has been specified in the limited range 1-100 Td. The gases were in the ionosphere layer at an altitude frame 50-2000 km. Furthermore, the mean energy and drift velocity steadily increased with increases in the electric field, while mobility was reduced. It turns out that there is a significant and obvious decrease in mobility as a result of inelastic collisions and in addition lit

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