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
Interested current Research measuring damage currency Swap by converting The ministry of higher Education and scientific Research money The Iraqi dinar To U.S dollar by Trade Bank Of Iraq , And that The damage Generated resulting from Deferent Between the Exchange Rate adopted From Central Bank of Iraq and Market Exchange Rate adopted by The Trade Bank Of Iraq , and Which led to the greet damage ( losses ) in Bearing by the ministry, which led to the reduction of the financial allocations for licensed curriculum outside of Iraq , and this in turn leads to reduction in the number of students Sender ( scholarships ) outside Iraq.
Where the estimated loss (damage) that suffer by the Ministry of H
... Show MoreThe Ceramic was a part from the humanitarian production that masseure the development and promotion of the Nations through decades. The Ceramic development involve wide and more techniques. One of these techniques that appear through the developmental centuries, the ( Alkaro Ceramic )technique, this technique depended the simplicity that comitted on religions thoughts through their development and its origin, so it had connected with these religions thoughts and had transmitted to the differnt Nations and they development in it to stay as a connection to the original key although its a way to keep them from adoption a new path. The tracker of the Ceramic fine art through its modernal level could knew and touched the Enormons transformati
... Show MoreIn this research, the concentration of radon gas was calculated in the book store rooms of schools in Diyala Governorate, it was calculated by Solid State Nuclear Track Detectors (SSNTDS) when the detector (CR-39) was used, the detector was placed and suspended at a distance of 160 cm from the surface of the earth, and the detector was exposed for 30 days to record alpha tracks. The results of radon concentration showed that the highest concentration percentage was found in (Eishtar) school, which was equal to (84.896) Bq/m3, while the lowest value was recorded in (Habhib) school, which was equal to (11.242) Bq/m3, where the concentration rate was equal to (28.158) Bq/m3. When we compared our results w
... Show MoreIncident laser power and concentration effects on fluorescence emission from DCM dye in PMMA polymer have been investigated. Different concentrations of the dye were used. It was found that the fluorescence intensity increased with increasing of the concentration of the dye, with a red shift. In addition, it was found that the fluorescence intensity increased with the increase of the incident laser power I0.
The current specialized research tagged (intellectual and artistic concepts of the cultural context and their impact on contemporary ceramic sculpture) paves the way for the emergence of the context in ceramics active in life, so that this relationship will indicate the development and presence of ceramics or not and the volume of its circulation in the joints of the culture of the Arab recipient. As a result, the researcher collected scientific materials to serve the subject of the research in four chapters: Chapter One (General Methodological Framework) To clarify the problem of the research, the importance of the research to achieve benefit in higher education and education for scholars and teachers, while the research aims to revea
... Show MoreDue to severe scouring, many bridges failed worldwide. Therefore, the safety of the existing bridge (after contrition) mainly depends on the continuous monitoring of local scour at the substructure. However, the bridge's safety before construction mainly depends on the consideration of local scour estimation at the bridge substructure. Estimating the local scour at the bridge piers is usually done using the available formulae. Almost all the formulae used in estimating local scour at the bridge piers were derived from laboratory data. It is essential to test the performance of proposed local scour formulae using field data. In this study, the performance of selected bridge scours estimation formulae was validated and sta
... Show MoreIn this paper, we calculate the electron energy distribution function (EEDF) and transport parameters including the electron mean energy, mobility, drift velocity and diffusion coefficient for the gas mixtures of the H2 and N2 using the EEDF program. It is concentrated on the effect of assorted concentrations of the mixtures on the EEDF and the electron transport coefficients. The work exhibits the variation amongst the different mixtures on the EEDF and the transport parameter. The results are graphically offered and discussed. In this concept, it is shown that for each mixture has a specific impact on EEDF and the transport parameter. The important of this study comes from the usage of these mix
... Show MoreThis study deals with establishing the depositional environment of the Fatha Formation through facies analysis. It also deals with dividing the formation into units based on the rhythmic nature. Data from selected shallow wells near Hit area and deep wells at East Baghdad Oil field are used. Five major lithofacies are recognized in this study, namely, greenish grey marl, limestone, gypsum (and/or anhydrite), halite and reddish brown mudstone (with occasional sandstone).The limestone lithofacies is divided into three microfacies: Gastropods bioclastic wackestone microfacies, Gastropods peloidal bioclastic packstone, and Foraminiferal packstone microfacies.The lithofacies of the Fatha are nested in a rhythmic pattern or what is known as sh
... Show MoreThe research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t
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