The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

Groundwater is an important source of fresh water especially in countries having a decrease in or no surface water; therefore itis essential to assess the quality of groundwater and find the possibility of its use in different purposes (domestic; agricultural; animal; and other purposes). In this paper samples from 66 wells lying in different places in Baghdad city were used to determine 13 water parameters, to find the quality of groundwater and evaluate the possibility of using it for human, animal and irrigation by calculating WQI, SAR, RSC and Na% and TDS indicators. WQI results showed that the groundwater in all wells are not qualified for human use, while SAR and RSC indicated that most samples are suitable for irrigation use, and

: zonal are included in phraseological units, form metaphorical names for a person, give him various emotional and evaluative characteristics. This article examines the topic of zoomorphic metaphors that characterize a person in the Russian and Arabic languages in the aspect of their comparative analysis, since the comparative analysis of the metaphorical meanings of animalisms is an important method for studying cultural linguistics, since zoomorphic metaphors are a reflection of culture in a language.

In this work, a series of new Nucleoside analogues (D-galactopyranose linked to oxepanebenzimidazole moiety) was synthesized via multisteps synthesis. The first step involved preparation of two benzimidazoles 2-styrylbenzimidazole and 2-(phenyl ethynyl) benzimidazole via reaction of phenylenediamine with cinnamic acid or ?-phenyl propiolic acid. Electrophilic addition of the prepared benzimidazoles by three anhydrides in the second step afforded (4-6) and (14-16) which in turn were treated with 1,2,3,4-di-O-isopropylidene galactopyranose in the third step to afford a series of the desirable protected nucleoside analogues (7-9) ,(17-19)which after hydrolysis in methanolic sodium methoxidein the fourth step afforded the free nucleoside analog

        Genotypic detection of some Antibiotics Resistant genes by using polymerase chain reaction (PCR). (20) Isolates of Acinetobacter baumannii that showed resistance to (Ceftaxim, Cefotaxim, Cefepim and Imipenim) were selected. The results showed that 20 isolates of A. baumannii possess the bla-OXA23 like gene, and that all isolates possess this gene with a percentage (100%). With molecular weight 605 bp. The current study showed that A. baumannii isolates carry 100% bla-OXA51like gene when studied with (20) isolates that are resistant to antibiotics (Imipenim Ceftazidime, Cifepime, Cifexime) that belong to this group of β-lactame with molecular weight 382 bp.   Gene exp

The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

The aim of this study is to shed light on the importance of biofuels as an alternative to conventional energy, in addition to the importance of preserving agricultural crops, which are the main source of this fuel, to maintain food security, especially in developing countries. The increase in global oil prices, in addition to the fear of global warming, are among the main factors that draw the world’s attention to searching for alternative sources of traditional energy, which are sustainable on the one hand, and on the other hand reduce carbon emissions. Therefore, the volume of global investment in renewable energy in general, and in liquid biofuels and biomass in particular, has increased. Global fears emerged that the excessive convers