The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.
Were the result of research the existence of
... Show MorePraise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad and his family and companions as follows:
For God Almighty has swapped for every age a group of religious scholars who give news to the narrators, so that they can lie against the Sunnah of the Mustafa, who is among those who memorized Ibn Al-Mulqin, as he followed the ruler in his book Al-Badr Al-Munir in the Hadith of Al-Sharh Al-Kabeer, and our research included two topics, which we explained in the first topic: The sequels in which the teacher's son Al-Malqin disagreed, and we discussed in the second topic: the followings in which Ibn Al-Malqin agreed to rule.
This research included important results, th
Reduce the required time for measuring the permeability of clayey soils by using new manufactured cell
Microbial fuel cell is a device that uses the microorganism metabolism for the production of electricity under specific operating conditions. Double chamber microbial fuel cell was tested for the use of two cheap electrode materials copper and aluminum for the production of electricity under different operating conditions. The investigated conditions were concentration of microorganism (yeast) (0.5- 2 g/l), solutions temperature (33-45 oC) and concentration of glucose as a substrate (1.5- 6 g/l). The results demonstrated that copper electrode exhibit good performance while the performance of aluminum is poor. The electricity is generated with and without the addition of substrate. Addition of glucose substrate
... Show MoreIt's for sure that TV or cinematic production requires an effort that is described to be large according to the script , thus we find a production sectors that couldn't fulfill these tasks especially in Iraq for its current challenges , although we found the department of film & television have a large quantity that could be described as big comparing to the Iraqi production sectors , alongside what it does provides to the Iraqi dramatic movement , but the cause that the management of this department is looking for is the quality that osmosis an dramatic & atheistic value , this production quantity that is productions operations frequently is attacked by lagging that came from many reasons that " May or May not " known to the spe
... Show MoreThis work aims to investigate the tensile and compression strengths of heat- cured acrylic resin denture base material by adding styrene-butadiene (S- B) to polymethyl methacrylate (PMMA). The most well- known issue in prosthodontic practice is fracture of a denture base. All samples were a blend of (90%, 80%) PMMA and (10%, 20%) S- B powder melted in Oxolane (Tetra hydro furan). These samples were chopped down into specimens of dimensions 100x10x2.5mm to carry out the requirements of tensile tests. The compression strength test specimens were shaped into a cylinder with dimensions of 12.7mm in diameter and 20mm in length. The experimental results show a significant increase in both tensile and compression strengths when compared to cont
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Abstract
The miraculous of al-Quran has been surrounded by the attention of scholars, as it is the one that has astonished the rhetoricians with its eloquence. So , they paid attention to every part of it and hugely they studied it with accuracy in respect to its Surah ad Ayahs. It is considered the most important source from which Arab scholars and early grammarians drew, given their unanimity that it is the highest degree of eloquence and the best record of the common literary language.
Among these sciences is the science of Grammar, and without Qur’an, this science would not have emerged, which later had control over every science of Arabic
... Show MoreOne of the primary goals of any study involving groundwater is to make an exact assessment of the physical properties of the layers containing the water. One of the most fruitful ways to approach this goal is to conduct a pumping test for the aquifer. To make the most use of groundwater in terms of sustainable water management, this study attempts to assess its hydraulic features relative to the most significant aquifer represented in the Euphrates formation. A pumping test was carried out on 6 wells where each well is accompanied by an observation well. Cooper-Jacob and Theis Recovery methods were used to determine the aquifer transmissivity and storage coefficient. The ranges for permeability, transmissivity, and specific yiel
... Show MoreThe research aims to design an electronic program that allows users to assess the possibility of different practices for projects management professional according to the PMBOK methodology)) and using the requirements Data mentioned in the "knowledge and experience in project management Evaluation guide" issued by the professional Institute of project management According to the results of this program will be electronic The possible classification of project management in terms of both (proficiency_ perform tasks) as less than the desired level or within or above average in terms of best practices, and finally a number of recommendations to overcome the possible shortcomings. The most important is the need to enrich the service
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I wanted to address this topic because of creedal purposes importance,and its r le in regulating lives of individuals and society, and to talk about purposes of Almighty's saying:{It is easy for me},to simplify its meanings for general educated person to obtain the believe of the Creator’s power and his oneness.
Therefore,this research came,whichincludes:an introduction and topics, first :concept of creedal objectives and their divisions,second: creedal purposes in Almighty’s saying:{It is easy for me},and conclusion:in where most important results were included:
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