The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources st

The aim of the research is to indicate the degree of arrangement of the tax branches discussed and the level of efficiency of their performance according to the dimensions approved in the tax diagnostic tool (TADAT). The checklist has been approved as a main tool in collecting data and information from the tax branches of the General Authority for Taxes and the number (8) branches represented by (Karrada , Karakh Center, Al-Rusafa, New Baghdad, Al-Dora, Karakh Al-Tafim, Al-Kadhimiya, Al-Bayaa),  The statistical program (spss) was used to calculate the weighted arithmetic media, and we reached the research to a number of conclusions, the most important of which were: - Each of the subsections (Karkh Al-Ahram and Karrada) achieved an

In Iraq, more than 1031 school projects have been halted due to disputes and claims resulting from financial, contractual, or other issues. This research aims to identify, prioritize, and allocate the most critical risk factors that threaten these projects’ success for the duration (2017-2022). Based on a multi-step methodology developed through systematic literature reviews, realistic case studies, and semi-structured interviews, 47 risk factors were identified. Based on 153 verified responses, the survey reveals that the top-ranked risk factors are corruption and bribery, delaying the payments of the financial dues to the contractors or sub-contractors, absence of risk management strategy, multiple change orders due

Background: Diabetes mellitus and osteoporosis are two common medical disorders that are becoming more common as the population ages. T2DM patients have a higher fracture hazard, having a high BMD, which is primarily due to the raise hazard of falling. Macrophage colony-stimulating factor (M-CSF) is one of the hematopoietic growth factor family, and It plays an important function in fracture repair by attracting stem cells to the fracture site and influencing the production of hard calluses by promoting osteoclast genesis.Aims of study: The purpose of this research was to assess the blood level of macrophage colony-stimulating factor in Iraqi osteoporotic patients with and without type 2 diabetes. in addition, that M-CSF may be a predictiv

The research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The quest

   The organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of  tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea

The Research aims to investigate into reality in terms of planning and scheduling management process for sake the implementation and maintenance of irrigation and drainage projects in the Republic of Iraq, with an indication of the most important obstacles that impede the planning and scheduling management process for these projects and ways of addressing them and minimizing their effects.                                                  For the purpose of achieving the goal of the research, a sci

The spread of the Corona virus (COVID-19) has led to the use of public authorities to take a range of preventive measures and preventive measures to reduce and combat its prevalence. Adapt to the new position and reduce the spread of the epidemic, and the most important measures taken by the Sonato authorities are closing of some commercial activities, disrupting transport, domestic and social quarantine , and asylum to the partial option for public utilities.

      Multi-drug resistance in Listeria monocytogenes is considered a major public health problem associated with foodborne outbreaks and causes high hospitalization and mortality rates. This study aimed to investigate the antimicrobial resistant genes among Listeria monocytogenes isolated from meat and clinical samples. Phenotypically, the isolates were tested for their susceptibility against the 12 most commonly used antimicrobials in veterinary and human therapy via the disc diffusion method, while conventional PCR was performed to study the presence or absence of 14 resistance genes predicted in L. monocytogenes isolates. The study established that 30(66.66%) of L. monocytogenes isolates showe

At different stages of the evolution of the modern Iraqi state ears last century did not receive the industrial sectors importance in  great domestic production (GDP) and  that the limited  resources available in the initial stage and the dominance of public sector industry in the late stage , so the continued decline in the contribution  of the private industrial sector in  GDP , and this is why imbalance in the labor market and reduced  demand for manpower in this sector despite the high rates of labor supply and the various skills and levels of investments, their human  and the different geographical distribution , and direction of labor to other economic sectors most  requested of the l