المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

   This research seeks to shed light on what you add intangible assets of benefit to the company and this antagonize pause for consideration because it makes the company in a good competitive position stimulates the rest of the companies to acquire those assets.

   That many companies have achieved competitive advantages in the market do not even achieved monopolies increased the value and reaped extraordinary profits as a result of those assets which requires the need to be measured to determine the extent to which contribution in the emergence of the value added to the value of the company on the one hand and to make the presentatio

Background: The diagnosis of Toxoplasma gondii infection in human can be determined by variable immunological and molecular methods.

The field efficacy of Actellic (organophosphate), Neporex (insect growth regulator) and
Ficam (carbamate), at the application rates of 2-4, 0.4-0.8 and 0.1-0.2 g AI/m2 respectively,
was studied against the larvae of Musca domestica L. Results of treatments involving horse
manure indicated that Actellic and Neporex produced sharp decrease of larval numbers (close
to zero) for 21d. But there was a slight recovery in larval numbers 14 d following treatment
with Ficam. The populations of predator mites were not affected due to insecticidal
applications.

       The use of heavy ions in the treatment of cancer tumors allows for accurate radiation of the tumor with minimal collateral damage that may affect the healthy tissue surrounding the infected tissue. For this purpose, the stopping power and the range to which these particles achieved of  Nitrogen (N) in the skin tissue  were calculated by programs SRIM (The Stopping and Range of Ions in Matter),(SRIM Dictionary) [1],(CaSP)(Convolution  approximation for Swift Particles )[2]which are famous programs to calculate stopping power of material and Bethe formula , in the energy range (1 - 1000) MeV .Then  the semi - empirical formulas to calculate the stopping power and range of Nitrogen io

The reform process is a dynamic process going on, especially the administrative and financial reform, which contributes to the work and directing operations towards success and continuous development, which requires determining the validity and the responsibility and the rights and duties of all officials in the school settings (within the formations educational institutions) for the purpose of reducing the administrative and financial corruption, and then ensure management efficient and effective way by taking advantage of the physical, financial and human resources available to achieve the greatest benefit at the lowest cost to the fact that the follow-up performance on an ongoing basis in accordance with the specific of powers

A comparative investigation of gas sensing properties of SnO2 doped with WO3 based on thin film and bulk forms was achieved. Thin films were deposited by thermal evaporation technique on glass substrates. Bulk sensors in the shape of pellets were prepared by pressing SnO2:WO3 powder. The polycrystalline nature of the obtained films with tetragonal structure was confirmed by X-ray diffraction. The calculated crystalline size was 52.43 nm. Thickness of the prepared films was found 134 nm. The optical characteristics of the thin films were studied by using UV-VIS Spectrophotometer in the wavelength range 200 nm to 1100 nm, the energy band gap, extinction coefficient and refractive index of the thin film were 2.5 eV , 0.024 and 2.51, respective

This research aims at addressing the legal framework of competition and the prevention of monopolistic practices “analytical study in light of the laws in force in Palestine” by focusing on comparing the legal concept of competition and monopoly prevention, the international and national efforts to encourage competition and prevent monopoly, and addressing some of the practices associated with it.

The importance of developing policies that protect competition and prevent monopoly is a priority of competent authorities due to its positive effects on improving the economic, trade and investment environment and promoting SMEs by convincing the competent authorities to strengthen the integration and coordination between the Pales

The way used to estimate the fuzzy reliability differs according to the nature of the information of failure time which has been dealt in this research.The information of failure times has no probable distribution to explain it , in addition it has fuzzy quality.The research includes fuzzy reliability estimation of three periods ,the first one from 1986 to 2013,the second one from 2013 to 2033 while the third one from 2033 to 2066 .Four failure time have been chosen to identify the membership function of fuzzy trapezoid represented in the pervious years after taking in consideration the estimation of most researchers, proffional    geologists and the technician who is incharge of maintaining of Mosul Dam project. B

This study focuses on cation and anion concentrations and their distribution in the Dibdibba aquifer in the Zubair area at Basra city, southern Iraq to assess the groundwater quality for the agricultural purpose. The physicochemical properties (TSS, Ec, pH, cation and anion concentrations) of the groundwater samples through
18 wells was measured. Results showed that the dominant groundwater type is Na, Mg, Ca-Chloride type. The Magnesium Hazard, Sodium Adsorption Ratio, Na%, total dissolved solid, Electrical conductivity and pH were used to assess the suitability of groundwater for irrigation purposes.. The assessment results indicate that the groundwater is characterized by no Mg-harmful, excellent