The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

The present study is an attempt to throw light on the nature of the US policy regarding the Middle East region as portrayed by AI-Sabah, Al-Mashriq and Tariq Al-Shaab papers over a period of three months from 1st of July to 30th of September 2013.

In writing this study, a number of goals have been set by the researcher. These goals may include but in no way limited to the nature of the US image as carried by the above three papers, the nature of the topics tackled by them and the nature of the Arab countries which received more and extensive coverage than others.

A qualitative research approach is proposed for the study. This approach has allowed the researcher to arrive at definite answers for the possible questions rais

Soil is considered one of the main factors of subsidence phenomena which
became continually happen in Baghdad (Ghazalia, Ameria, and Hay al-Amyl)
causing bad effects as shortage of drinking water, traffic jam and formation
swamps.
This thesis depends on soil study to a depth 15 meters, due to its
importance in subsidence. This done through specifying its chemical physical
properties.
Soil within Iraq climate, in case of water stopping for any reason it contract
and shrink away especially when it exposed to high pressure these factors
finally caused subsidence. In case of leakage underground water or that of
damaged water pipes this will contribute to chemical reactions which damage soil
structure and incr

Freshwater mussels are a guild of stationary, suspended-feeding species; they perform significant ecological functions like nitrogen cycling, bioturbation that gives oxygen and habitat that other creatures need to survive, and increasing water clearance by filtration. Knowledge of the freshwater mussel Unio tigridis Bourguignat, 1852, distribution, and molecular study in Iraq was inadequate. In the current study, this species of freshwater Mussels belonging to the family Unionidae was collected from different locations in the Greater Zab River, from April 2022 to November 2022. The average water temperature of the site was arranged between (17.8 to 36.1 C°). All previous studies in the Kurdistan Region and Iraq were based on morphologic

The Plerion nebula is characterized by its pulsar that fills the center of the supernova remnant with radio and X-ray frequencies. In our galaxy there are nine naked plerionic systems known, of which the Crab Nebula is the best-known example. It has been studied this instance in order to investigate how the pulsar energy affect on the distribution and evolution of the remnant as well as study the pulsar kick velocity and its influence on the remnant. From the obtained results it's found that, the pulsar of the Crab Nebula injects about (2−3)𝑥 1047 erg of energy to the remnant, although this energy is small compared to the supernova explosion energy which is about 1051 erg but still plays a significant role in the distribution and the m

The aim of the current research is to know the degree to which middle school teachers and female teachers in the southern border schools use electronic educational alternatives in the field of education from their point of view and its relationship to some variables, and to achieve this goal, a random sample of (200) teachers was selected in southern border schools, and a questionnaire was prepared to collect The data, as well as the descriptive approach was used to achieve this goal. T-test and analysis of variance were used for the statistical treatment. The results concluded that the educational courses provided to male and female teachers are not sufficient. It has also been concluded that the use of electronic educational alternativ

Abstract
This study concerned of scientific analysis of sociological directions
among Iraqi scholars graduated before 1960. These directions was divided
between heritage, conflict, critical and symbolic interaction. It is important to
mention that Al-Wardi scholar tried to build a theory in Sociology focused on
the image of Iraqi personality through historical approach used by Arabian
scholar Ibn-Khaldon.

This research analyses the tweets of Iraqi politicians (leaders) that took place simultaneously with the formation of the Iraqi government after the elections in 2018. The formation of the Iraqi government was considered one of the most critical issues that emerged in the political process to which the Iraqi media as well as social networking sites paid considerable attention. In this regard, Iraqi political leaders have published many tweets concerning the formation of the government, some of them have caused great controversy in the political climate. As Twitter is one of the most digital platforms that have been widely used on the global scale in recent years, politicians have employed it to publish their opinions, ideas, and to excha

The present work includes design, construction and operates of a prototype solar absorption refrigeration system, using methanol as a refrigerant to avoid any refrigerant that cause global warming and greenhouse effect. Flat plate collector was used because it’s easy, ninexpensive and efficient. Many test runs (more than 50) were carried out on the system from May to October, 2013; the main results were taken between the period of July 15, 2013 to August 15, 2013 to find the maximum C.O.P, cooling, temperature and pressure of the system. The system demonstrates a maximum generator temperature of 93.5 oC, on July 18, 2013 at 2:30 pm, and the average mean generator temperature Tgavr was 74.7 °C, for this period. The maximum pressure Pg