This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

        Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maxi

Salivary peroxidases have biological functions of particular importance to oral health. The aim of this paper is to shed the light on saliva and serum total peroxidases activity as well as the activity of each of salivary peroxidase (SPO) and myeloperoxidase (MPO) in patients with oral tumors. The studied participants were divided into two groups: the first group included 18 oral squamous cell carcinoma patients and 20 age and gender-matched healthy controls while the second group consisted of 20 oral ossifying fibroma patients and 23 age and gender-matched healthy controls. Total peroxidases activity was determined, and its specific activity was calculated in serum and whole mixed saliva as well as in the supernatant and pellet fractions

   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

      Investment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy.  When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of

The Dammam Formation in S and SW of Iraq is an Eocene carbonate succession consisting of limestone and dolostone. Two boreholes are selected in Al-Najaf and Al-Samawa area to investigate the biostratigraphy. The biostratigraphy of Dammam Formation consist of 22 species which belong to 13 genera of fossils foraminifera.
Two biozones were distinguished in Dammam Formation depending on benthonic foraminifera Nummulites. These biozones are; Nummulites gizehensis range zone and Alveolina sp. – Coskinolina sp. assemblage zone. According to thESE biozones the age of Dammam Formation represent Middle Eocene , whereas absent of these biozone represent Early and Late Eocene.

The content of redox sensitive trace element (V, Co, Ni, and Mo) in the bituminous limestone of the Euphrates Formation (E. Miocene) and bituminous gypsum of the Fatha Formation (M. Miocene) in the Hit Abu-Jir village area, Anbar governorate were determined using Inductively-Coupled Plasma Mass Spectrometer (ICP-MS), in order to infer the origin of the hydrocarbon and the depositional conditions of the organic matter. Hydrocarbons species by using FTIR technique was identified as aliphatic, aromatic compound, hydroxyl acids, hydroxyl group, sulfoxide and sulfur. Bitumen occurrences in these formations is a result of the hydrocarbon seepages that moved up under high pressure along the Abu-Jir fault Zone, and then were intruded in the lime

Viscosities (η) and densities (ρ) of atenolol and propranolol hydrochloride in water and in concentrations (0.05 M) and (0.1 M) aqueous solution of threonine have been used to reform different important thermodynamic parameters like apparent molal volumes fv partial molal volumes at infinite dilution fvo , transfer volume fvo (tr), the slop Sv , Gibbs free energy of activation for viscous flow of solution ΔG*1,2 and the B-coefficient have been calculated using Jones-Dole equation. These thermodynamic parameters have been predicted in terms of solute-solute and solute-solvent interaction.