Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

The language that consists of only twenty-eight letters, but it is so broad that we are unable to understand it from all sides and this expansion is mainly caused by imagination, so Arab imagination, whose language goes in all directions And as it always responds to our ears, ancient critics divide imagination into holistic and partial But the language is not limited to these parts only. Do we wonder, where is the structural method of wishing, hope, questions and other methods of all this? In this paper, we try to show the importance of the method of writing in moving imagination in an interactive way, and what is related to human feelings in most, if not all, of its methods By studying the poetry of the believers in the Ahl al-Bayt, pea

The Psychologists have noticed, not long ago, that the man’s success and happiness in life do not only depend on his degree and education, which express on his mental intelligence but also they need another kind of intelligence called emotional intelligence. The research aims at identifying the emotional intelligence level of the top and administrative leaderships in the Federal Board of Supreme Audit by evaluating their emotional intelligence when the administrative and audit leaderships face emotional interactions by dealing with administrative and audit stuffs in the Board. The research problem is focused on the following question “Is the emotional intelligence of the top and administrative leaderships in the Fede

The study aims to make an in-depth  analysis and the financial account components in the Iraqi balance of payments because it reflects the economic center of the country towards outside world, it also helps in making decision about monetary and financial policies, finance and foreign Trade the importance of FDI for Iraq lies as an important sources as wells provides advanced technology  and job chances, It also avoids the country negative effects of borrowing processes from abroad . for analyzing direct and indirect foreign investment on the balance of payments and financial account in a period between (2003 to 2015), a community and research sample have been selected, presented in CBI/ Balance of payments. Department,

  The purpose of this research shed light on the analysis of the relationship between training needs and organizational commitment and the role of a variable contract psychological, and start search of a dilemma thought provoking fundamental questions revolve around the search was the answer to all those questions of tricks theoretical framework to the variables of research first and test models of the relationship and impact secondly During six hypotheses major, The objective of the research the impact of the factors that affect training needs in organizational commitment center the psychological contract, and applied research on a sample of 100 individuals working in the engineering department and maintenance at the D

Abstract

Through this study, I tried to identify the grammatical efforts of one of the most important authors of the footnotes that were built on the luminous benefits marked with (Explanation of Mulla Jami in Grammar), and he is Sheikh Isamah Allah Al-Bukhari, who died in the eleventh century AH, trying as much as possible to stay away from the path of tradition in repeating the efforts of Those who preceded me in explaining the grammatical efforts of many grammarians, and perhaps what helped me in this is the characteristics that characterize the notes owners that may distinguish them from other owners of grammatical authorship, as a result of what characterized the personality of the notes owners from the predominance of the in

This research deals with and which was entitled: relationship between psychological time and elements of filming expression (one-day event filmsas an example). It is about the relationship of psychological time (internal) with the elements of filming expression and how the time affected when using these elements in terms of its deceleration or acceleration. In particular, this research focus on elements that slow down time or stops it when using these elements. As one day time is short and heavy at the time of spectators in terms of the large number of film events which makes the viewer runs out of breath to understand the nature of those events and then identify the causes and consequences, as they occur in a short time (one day time) a

The aim of this research is to estimate the area unit function of productivity for the potato crop in Anbar province for the autumn season (2008 / 2009) Anbar province has been chosen as an applied model for the study due to its well known in cultivating potato crop , and the data were collected through a random sample about (10%) from the study society with a (150) farmers,  The results indicated that the double logarithmic formula was the best representative of the relationship between crop productivity and independent variables (quantity of potato tubers , quantity of herbicides stuffs, quantity of fertilizer , hours of mechanical labour

This research aims to identify the impact of the selective model in acquiring the concepts of Kurdish grammar among female students in the eighth grade, and to achieve the goal of research, the researcher selected the experimental design with partial control  and dimensional testing; the sample includes basic schools in the Chim district of Chamal/ Sulaymaniyah and randomly selected the basic school (Maha Bad) to be the field of application of the experiment and the random drawing method was chosen: two out of three sections and the number of students of the two sections is (75) students; section (C) represents the experimental group that studied the rules according to the selective model and its number is (37) students, while secti

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m