This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

     This research was one of the terms that used by Al-Bazzar  in his musnad and this term was  (Al-azza) who launched on some ways and hadiths and I collected those narration, and I have graduated and studied it to access to the meaning which Al-Bazzar want that from this description. In the introduction of the research, I have mention the importance of the subject and the reasons for his selection and also my plan,  a preface where I mentioned the definition of Al-Bazzar and his musnad, then in the first section I defined Al-azza linguistically and idiomatically , the second section I studied the hadiths that Al-Bazzar described them with azza ,and then I conclude it with my results that I have reach

In this study water-soluble N-Acetyl Cysteine Capped-Cadmium Telluride QDs (NAC/CdTe nanocrystals) using N-acetyl cysteine as a stabilizer were prepared to investigate the utility of quantum dots (QDs) in distinguishing damaged DNA, (extracted from blood samples of leukaemia patients), from intact DNA (extracted from blood samples of healthy individuals) to be used for biosensing application. Based on the optical characterization of the prepared QDs, the XRD results revealed the formation of the NAC-CdTe-QDs with a grain size of 7.1nm. Whereas, the SEM test showed that the spherical size of the NAC-CdTe-QDs lies within 11~33nm. NAC-CdTe-QDs have superior PL emission properties at of 550nm and UV-Vis absorption peak at 300nm. The energy gap

􀀑􀀃Pure Cu (CZTSe) and Ag dopant CZTSe (CAZTSe) thin films with Ag content of 0.1 and 0.2 were fabricated on coring glass substrate at R.T with thickness of 800nm by thermal evaporation method. Comparison between the optical characteristics of pure Cu and Ag alloying thin films was done by measuring and analyzing the absorbance and transmittance spectra in the range of (400-1100)nm. Also, the effect of annealing temperature at 373K and 473K on these characteristics was studied. The results indicated that all films had high absorbance and low transmittance in visible region, and the direct bang gap of films decreases with increasing Ag content and annealing temperature. Optical parameters like extinction coefficientrefractive index, and

     The primary objective of the current paper is to suggest and implement effective computational methods (DECMs) to calculate analytic and approximate solutions to the nonlocal one-dimensional parabolic equation which is utilized to model specific real-world applications. The powerful and elegant methods that are used orthogonal basis functions to describe the solution as a double power series have been developed, namely the Bernstein, Legendre, Chebyshev, Hermite, and Bernoulli polynomials. Hence, a specified partial differential equation is reduced to a system of linear algebraic equations that can be solved by using Mathematica®12. The techniques of effective computational methods (DECMs) have been applied to solve some s

The research aimed at finding out the effect of functional rotation on the tax performance of the employees of the General Authority for Taxes through the five-meter questionnaire prepared according to the required data. The data obtained from the research sample were analyzed. The results showed a significant effect of recycling In the tax performance, and this is evident from the proportion of his contribution to the interpretation of the total variation, which is a good indicator of the impact of functional rotation in the performance of the body sample research.

Criteria to be met in selecting the obtimal areas for generating alternative electric energy from wind

This research aims to explain the effect of the imported inflation (which moves through the raise of global prices to Iraqi economy) over local prices, besides, the recognition the most important channels of imported inflation moving, its causes, effects, ways and policies that reduce the negative effects. To achieve the research aim, the deductive approach was adopted through using descriptive method to describe and determine phenomenon. The most important conclusion is that the research found out that there are two channels to transmission imported inflation in world. The first channel is the direct channel (prices) and the second channel is the indirect (income). The most important recommendation is to create sovereign fund (O