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العولمة المالية واثرها في الضريبة في بعض البلدان العربية
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ظهر التحول نحو العولمة في ضوء التغيرات العالمية السريعة والمتلاحقة والعميقة في آثارها وتوجهاتها المستقبلية وخاصة تلك التي شهدها الربع الاخير من القرن العشرين الماضي .إذ تحول الاقتصاد العالمي بالفعل إلى قرية صغيرة متنافسة الاطراف بفعل الثورة التكنولوجية والمعلوماتية . ولم تتوقف الامور عن هذا الحد إذ ان التطور العالمي الحديث وما سيشهده العالم من سيطرة العولمة الجديدة التي تدعو لحرية التجارة وسهولة تبادل البضائع والسلع والافكار والخبرات وانتقالها بشكل يكاد يتجاوز مفهوم الدولة القومية وحمايتها لمنتجاتها الوطنية وما يلحق ذلك من سياسات مالية وضريبية لتحقيق ذلك .ثؤثر العولمة وما يتبعها من اندماج دولي إلى جانب التقدم التكنولوجي السريع على قدرة الدول في تحصيل الضرائب ، وعلى توزيع الاعباء ، ومن المرجح ايضا" ان يزداد تأثير العولمة بمرور الوقت على ايرادات الضرائب ، فقد حدث تحول بارز من الضرائب النوعية إلى ضرائب المبيعات خلال فترة التسعينات ، إذ بدأ أثر العولمة في الظهور بشكل اكثر حدة مع تحرير أسواق المال وزيادة اندماج الاقتصاديات . ومن أهم الاستنتاجات التي توصل اليها البحث . ان العولمة مع كل ما تحمله من تقدم تقني وفتح الاسواق وتحرير التجارة ... الخ تهدد الدول التي لم تسارع باعادة هيكلية مؤسساتها لانتاج سلع تنافسية تحمي اقتصادها من التبعية . أما التوصيات التي توصل اليها البحث هوالنهوض بالموارد البشرية ودعم النمو في القطاعات كافة الاقتصادية والصناعية والمصارف بالشكل الذي يوائم متطلبات العولمة .

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Use some of the quality tools to improve the health service: Comparative research between Baghdad's and Yarmouk hospital educational
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Abstract

This research aims to improve the provided health service level inside Baghdad hospitals and the Yarmouk educational, as well as to shed light on the reality of the health service and the quality within the major operations room in both hospitals, as the operations room represent the research community, as was the use of some quality tools Pareto and Ishikawa diagram to measure and assess the level of quality provided, and include research problem to find out what are the problems and obstacles facing the process of improving quality in both hospitals, and whether there are scientifically accurate method to assess the quality of health service in Baghdad's Yarmouk hospital and educational . Where the researcher h

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Publication Date
Sun Jan 01 1995
Journal Name
كلية العلوم / جامعة بغداد
تحضير ودراسة طيفية وحرارية لمعقدات بعض العناصر الإنتقالية مع ليكانـــــد 4- (2- بريديل آزو)- ريزورسينول
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لقد حضر في هذا البحث عدد من المعقدات الجديدة لبعض ايونات العناصر الانتقالية وهي كل من Fe(II) , Fe(III) , Co(II) , Ni(II) , Cu(II) و Zn(II) مع الكاشف العضوي -4 ( -2 بريديل آزو ) ريزورسينول المعروف ب (PAR) . حيث تم التحضير بعد تثبيت الظروف المثلى من دالة حامضية وتركيز مولاري بوساطة أطياف الاشعة فوق البنفسجية – المرئية لمحاليل مزج الايونات الفلزية مع محاليل الكاشف العضوي اعلاه ولمدى واسع من الدالة الحامضية والتركيز المولارية الخاضعة لقانو

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Publication Date
Sat Mar 30 2024
Journal Name
Iraqi Journal Of Science
Antifungal Activity of Trichoderma orientale FMR 12486 Crude Extract against Some Human Pathogenic Fungi
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This work aimed to investigate the prevalence of pathogenic fungi and evaluate the antifungal activity of Trichoderma orientale FMR12486 crude extract against pathogenic fungi isolated from patients attending the National Center for Thoracic and Respiratory Diseases (having a history of tuberculosis) and consultant of Dermatology of Baghdad hospital, Iraq. A total of 80 clinical specimens were collected: 20 skin scrapings specimens and 60 sputum specimens. The results of direct examination by KOH 10% and culture showed that 11 (55%) cases from 20 skin specimens were positive for fungal infections, while in the sputum specimens, 28 (47%) cases from 60 were positive. Candida albicans represented the most common fungal infection isolat

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Awareness of Diagnosing Autism Spectrum Disorders and Social (Pragmatic) Communication Disorder among Student Teachers According to Some Variables
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The research aims to identify the level of awareness of student teachers in the behavioral disorders and autism specialization about the diagnosing Autism Spectrum Disorder and Social (Pragmatic) Communication Disorder according to some variables. The study was conducted on a sample of (113) student teachers. The researcher employed the awareness scale of a teacher-screening questionnaire for autism spectrum disorder and social pragmatic communication disorder. The results showed that the average of teachers in the total degree of awareness of autism spectrum disorder and social communication have recorded a moderate degree. As for the awareness of autism spectrum disorder was high. Then, the awareness of social communication disorder wa

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Some Subclasses of Univalent and Bi-Univalent Functions Related to K-Fibonacci Numbers and Modified Sigmoid Function
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            This paper is interested in certain  subclasses of univalent and bi-univalent functions concerning  to shell- like curves connected with k-Fibonacci numbers involving modified Sigmoid activation function θ(t)=2/(1+e^(-t) ) ,t ≥0 in unit disk |z|<1 . For estimating of the initial coefficients |c_2 | , |c_3 |, Fekete-Szego ̈ inequality and the  second Hankel determinant have been investigated for the functions in our classes. 

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
A study of some of the of the Verbs’ Arabic Roots in the stories of Osman Ceviksoy Like a Voice in The Dark.: Osman Çeviksoy'un "Karanlıkta Ses Gibi" Başlıklı Öykü Kitabında Arapça Kökenli Türkçe Fillerin İncelenmesi
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Due to the Geographical links, language is one of the multiple affects among Arabs and Turks. As the different studies demonstrate, Turkish contains many words derived from other languages, yet Arabic remains the language that has great affects on Turkish. Unlike Turkish language, Arabic is a derivative language that requires no suffixes. Thus, Arabic verbs are tuned into Turkish verbs by adding auxiliary verbs. The present study traces some of the Turkish compound words of Arabic roots with an explanation that shows the Auxiliary added to form the Turkish verb as found in the stories of Otman Chevek Sawy’s Like A voice in the Dark. The conclusion sums up the findings of the study illustrated by numbers.

Özet<

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Six Thinking Hats Strategy on the Development of Essay Writing Skills and Creativity in It among Persian-Speaking Students Who are Studying Arabic Language and Literature At Shiraz University: Literature and Humanities, Shiraz University
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The study aims to investigate the effect of the Six Thinking Hats Strategy on the achievement of essay writing skills among third-year students in Arabic Language and Literature who are Persian speakers enrolled in the course of Essay Writing (III) at Shiraz University for the academic year 2019-2020. The sample of the study consisted of (15) male and female students who were taught according to the pre-posttest, using the quasi-experimental approach. After applying the statistical analysis on the scores of the post-test, the results showed that there are statistically significant differences in the average of students' achievement in the skills of essay writing in terms of using the Six Thinking Hats Strategy. The results also proved th

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
(comparative analysis of phraseological units in the lexical-semantic field "on the material of Arabic and Russian languages"): (сопоставительный анализ фразеологических единиц лексико-семантического поля " на материале арабского и русского языков")
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Establishing the systemic character of vocabulary, its relationship with other language systems, their interdependence creates the possibility of a comprehensive scientific study and description of the lexical system of each language, as well as contrastive comparative studies of several languages, including their phraseological composition.

It is known that not all words-components of phraseological units are equivalent in their role in the formation of the semantic content of phraseological units. In this regard, it is necessary to introduce the concept of a lexical dominant. To this we include words, which are kind of centers around which the entire semantic complex of phraseological units, the entire set of its words-componen

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
A study of the nomenclature of Russian vocabulary of Arabic origin denoting some religious worship, or denoting some political and social positions: «Лексика арабского происхождения со значением «служители религиозного культа, социального статуса» и её функционирование в русской речи»
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      The present paper discusses one of the most important Russian linguistic features of Arabic origin Russian lexes denoting some religious worship or some political and social positions like Qadi, Wally, Sultan, Alam, Ruler, Caliph, Amir, Fakih, Mufti, Sharif, Ayatollah, Sheikh.. etc.  A lexical analysis of the two of the most efficient and most used words of Arabic origin Russian lexes that are “Caliph and Sheikh” is considered in the present study. The lexicographic analysis of these words makes it possible to identify controversial issues related to their etymology and semantic development.

The study is conducted by the use of the modern Russian and Arabic dictionary, specifically, (Intermediate lexicon Dictionary

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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Histological and Biochemical Parameters Follow-up in Experimental rats Administrated dexamethasone and Treated with Green Synthesis Titanium Dioxide Nanoparticles Using (Camillia sciences) Extracts
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In this study, Titanium Dioxide Nanoparticles were synthesized by an easy and eco-friendly technique (green synthesis) using green tea leaves (Camillia sinensis), Nanoparticles were analyzed using structural and optical analysis, the X-ray pattern showed that Titanium Dioxide NPs had a tetragonal structure with (Face Centered Tetragonal) FCT crystal structure, the UV-visible recorded an absorbance peak near 350 nm and calculated energy band gap was 3.5 eV, all measurements were proved the purity and Nano size of prepared Nanoparticles. Biochemical parameters evaluation also mentioned in this research, these analyzes showed that Titanium Dioxide nanoparticles in particular dose (50 mg/kg) have the ability to reduce blood glucose

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