This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

The investigative film is part of the documentary films and is considered one of the important films that have a high viewership by the recipient, which is of great importance in transmitting information and contributing to creating awareness of the community through the advertising function performed by the cinematic image, as the researcher addresses the concept of advertising and its development through the time stages. And advertising functions. Then the researcher dealt in his research with the cinematic technical elements that contribute to the success of the investigative advertising work, such as camera movements, music, sound effects, dialogue ... etc., which enrich the investigative picture with realism and the flow of informat

Huwaiza marsh is considered the largest marsh in the southern part of Iraq. It is located between 31° and 31.75° latitude and extends over the Iraqi-Iranian border; but the largest part lies in Iraq. It is located to the east of Tigris River in Messan and Basra governorates.
In this research, the variation of some water quality parameters at different locations of Huwaiza marsh were studied to find out its efficacy in the treatment of the contamination coming from the wastewater outfall of Kahlaa brokendown sewage treatment plant which lies on the Kahlaa River. This rive is the main feeder of Huwaiza marsh. Ten water quality sampling locations were chosen in this marsh. The water samples were taken during 2009 for three months; Janu

on the subject of the provisions of recitation among students of the Islamic Sciences Colleges).

The researchers adopted the experimental method and chose an experimental design for the two equivalent groups by post-test. The research sample consisted of (60) male and female students from (second stage) - Department of Qur’an Sciences and Islamic Education - University of Diyala, and the two researchers were rewarded between the two groups of research in the following variables: (Chronological age calculated in months, degrees of recitation rulings subject in the previous year, the two researchers studied the same research groups, and lasted for an entire semester, the researchers prepared the observation card to measure the ru

In order to a chive the aim of the research the researcher chose the (Nebras kindergarten) to be the search sample .the member of the sampleFrom(males and fameless)and the researcher chose the class of(butterfly) as experimental group to do the pantomime consist of(15)males and fameless, and put(singles, senses ,double senses and communal senses)in the binging of the experiment the researcher applied the measurement of(AL Kaswany and other)as(pre_ test)which prepare to measure, the movement skills for kindergarten, the measurement have the validity and reliability to knowledge the difference between the two experiment. The experiment continue from(20/1/201to 20/2/2014)in the end of experiment the researcher applied the measurement of(AL

The total and individual multipole moments of  magnetic electron scattering form factors in ⁴¹Ca  have been investigated using a widely successful model which is the nuclear shell model configurations keeping in mind of 1f_7/2 subshell as an L-S shell and Millinar, Baymann, Zamick as L-S shell (F7MBZ) to give the model space  wave vector. Also, harmonic oscillator wave functions have been used as wave function of a single particle in 1f_7/2  shell. Nucleus ⁴⁰Ca as core closed and Core polarization effects have been used as a corrective with first order correction concept to basic computation of L-S shell and the excitement energy has been implemented with 2ћω. The