This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

ZM Al-Bahrani, Medico Legal Update, 2021

Calcifying epithelial odontogenic tumour (CEOT) is a benign odontogenic neoplasm of epithelial origin that secretes an amyloid‐like protein tending towards calcification. This study aims to describe a case series from Iraq of one of the rarest odontogenic tumours.

Capacitive–resistive humidity sensors based on polythiophene (P3HT) organic semiconductor as an active material hybrid with three types of metallic nanoparticles (NP) (Ag, Al, and Cu) were synthesized by pulsed laser ablation (PLA). The hybrid P3HT/metallic nanoparticles were deposited on indium-tin-oxide (ITO) substrate at room temperature. The surface morphology of theses samples was studied by using field emission scanning electron micrographs (FE-SEM), which indicated the formation of nanoparticles with grain size of about 50nm. The electrical characteristics of the sensors were examined as a function of the relative humidity levels. The sensors showed an increase in the capacitance with variation in the humidity level.  Whil

The central marshes are one of the most important wetlands/ecosystems in the southern area of Iraq. This study evaluates the bed soil's mechanical, physical, and chemical properties at certain southern Iraqi central marshes sites. This was conducted to investigate their types and suitability for enhancing the agricultural reality of most field crops and for construction purposes. Soil samples were collected from 15 sites at 10-100 cm depth. Hence, numerous parameters were determined: index properties, unconfined compressive strength, direct shear strength, consolidation, texture, and sieve analysis, water content, specific gravity, dry density, permeability, pH, total soluble salts (TSS), organic materials (OM) and total sulfate con

Abstract:

This Research aims to define role of the system of evaluating the performance for higher leadership in determining the level of institutional work quality in the Ministry of Agriculture, by measuring system efficiency of evaluating the performance for higher leadership and its effect in institutional work quality, the searcher reached through the theoretical framing and involved studies to build default plan define the relation between Research variables formed from system of evaluating leadership performance as independent variable contains six subsidiary dimensions: (Polarization, evaluating the performance of personnel, training, motivation, se

ملخص البحث: تناول البحث الحالي:(أنظمة التكوين الجمالي للكتابات والنصوص في النحت العربي المعاصر)، عددا من الأفكار الأساسية التي تمثل المادة النظرية لتفسير ظاهرة الكتابة في الفن بشكل عام وفي فن النحت بشكل خاص، ولكشف أنظمة التكوين الجمالي وأنواعها المتعددة من خلال فحص بعض النصوص البصرية للفنانين العرب المعاصرين، فقد جاء هذا البحث في أربعة فصول. خصص الفصل الأول: الإطار المنهجي للبحث لبيان مشكلة البحث، وأهم

The rapid breakthrough achieved by technological progress in the field of designing and implementing women's fashion has resulted in the emergence of the need for quality control and control to improve the completed visual image of fashion as an aesthetic and functional product and not clothed in its abstract qualities.
The quality in women’s fashion and the importance of showing the design and conveying the design message to the recipient depends on the level of its implementation, starting from the selection of textile fibers and determining their appropriate characteristics for the functional purpose and design prepared by the designer and ending with the final operations of the costume. This calls for spreading awareness and c

The study aimed to monitor the concept of reputation in the previous literature, its relationship to mental image and identity, and to reveal recent trends in its measurement Techniques.

    The study relied on a descriptive approach using library survey and comparative analysis, and the study reached following conclusions:

     Despite the beginning of the first signs of reputation In the fifties of the last century, however, Defining and standardizing the concept with clear and specific dimensions began in the 1990s and the beginning of the third millennium. The concept of reputation refers to the stakeholders’ overall evaluation of organizations, which reflects their perceptions of