The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

The importance of evaluation depends on many institutions, whether governmental or private, including media institutions, rely on the list to evaluate the weight of things and appreciation, as well as judging things, achievements, and everything related to the institution is concerned. Because through evaluation, institutions can recognize weaknesses and strengths. It is also an effective tool for management review, through which the institution can review everything related to planning and decision-making, leadership, incentives and other administrative matters.

Therefore, this study attempts to shed light on the evaluation process, its basics and its importance in general and in the Kurdish media institutions as a model in part

  The effects of postmodernism on theatrical form was managed by the director (Anas Abdul Samad) to be employed in the Iraqi play (Dream in Baghdad) and the researcher sought to study this problem and divided it into four chapters dealt with in the first chapter the problem of research and its need, the importance of research, As well as the definition of terminology, either Chapter II theoretical framework divided by the researcher to the first two is the postmodernism in the theater is the most prominent reference references and the second most important postmodern applications in the world play and then the researcher concluded the second chapter of the most important indicators. In the third chapter, the researcher identified th

The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

Diversity has become one of the required phenomena to be available within public organizations, in light of the changes taking place in the global and international environment and in various fields. Therefore, it was imperative to study the impact of this phenomenon in various institutions, especially public ones, in most developing countries, including Iraq. The current research aims to analyze the relationship between The demographic diversity and institutional effectiveness of a sample of workers in public institutions included (500) respondents. The questionnaires were distributed to them randomly. Diversity is considered an independent variable and institutional effectiveness a dependent variable. The researcher used interview tools a

At a time when the general rules in the different legal systems require the presence of two parties to the contract, one of which is issued the first expression of the will and is called the offer, and the other is issued from the other and is called the acceptance. A special type of contracts emerged in the beginning of the last century called the “unilateral contracts”. The side sparked a major jurisprudential dispute, as well as the issuance of several contradictory judicial rulings on it. Hence, this research came to highlight this special type of contract. Key words: the definition of a unilateral contract, its distinction from other legal situations, and its effects.

Human posture estimation is a crucial topic in the computer vision field and has become a hotspot for research in many human behaviors related work. Human pose estimation can be understood as the human key point recognition and connection problem. The paper presents an optimized symmetric spatial transformation network designed to connect with single-person pose estimation network to propose high-quality human target frames from inaccurate human bounding boxes, and introduces parametric pose non-maximal suppression to eliminate redundant pose estimation, and applies an elimination rule to eliminate similar pose to obtain unique human pose estimation results. The exploratory outcomes demonstrate the way that the proposed technique can pre

In this work, results of a mathematical analysis of the role of workpiece preheating in laser keyhole welding were presented. This analysis considered the steady-state welding as well as certain range of boundary conditions over which preheating effect would be indicated. This work is an attempt to interpret the role of preheating to increase welding depth and perform keyhole welding with high quality using physical and thermal properties of steel alloys.

The Web Design Quality Index, known as WDQI, was applied to assess the quality of websites for six Iraqi universities, namely Basra University, Mosul, Muthanna, Samarra, Dijla University College, and Al-Isra University College. The results of the index showed that the universities of Basra and Dijla University College had the highest value, at 71.07 and 70.39, respectively. Its final evaluation metric was that the website of these two universities needed a slight improvement. As for the rest of the other universities, the final values of the index ranged from 64.72-69.71. When the final values of the index are displayed on the final evaluation scale, it appears that the websites of the four universities need many improvements. The study

Boltzmann mach ine neural network bas been used to recognize the Arabic speech.  Fast Fourier transl(>lmation algorithm has been used t() extract speciral 'features from an a caustic signal .

The  spectral  feature size is reduced by series of operations in

order to make it salable as input for a neural network which is used as a recogni zer by Boltzmann Machine Neural  network which has been used as a recognizer for phonemes . A training set consist of a number of Arabic phoneme repesentations, is used to train lhe neuntl network.

The neural network recognized Arabic. After Boltzmann Machine Neura l    network   training  the  system   with