The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources st

Background: Feeding is a complicated process that involves the coordination of cardiovascular, respiratory, gastrointestinal (GI), and oropharyngeal mechanisms, with support from the musculoskeletal and craniofacial systems. The practice of feeding could be correlated with eruption stage and nutritional status in infants. Aim of the study: This study aimed to assess the relation of feeding patterns to a selected oral variable (stage of the eruption of primary teeth) and growth parameters among clinically healthy infants. Subjects and Methods: A cross-sectional comparative study on a sample of (300) infants aged between 6 and 18 months was performed in Karbala City, Iraq. The feeding pattern was investigated using an information sheet ans

The aim of this research is to investigation the optimization of the machining parameters (spindle speed, feed rate, depth of cut, diameter of cutter and number of flutes of cutter) of surface roughness for free-form surface of composite material (Aluminum 6061 reinforced boron carbide) by using HSS uncoated flat end mill cutters which are rare use of the free-form surface. Side milling (profile) is the method used in this study by CNC vertical milling machine. The purpose of using ANFIS to obtain the better prediction of surface roughness values and decreased of the error prediction value and get optimum machining parameters by using Taguchi method for the best surface roughness at spindle speed 4500 r.p.m, 920mm/rev feed rate, 0.6mm de

representing the media and communication problems and phenomena fertile material and of great importance in the media research, especially as they relate to various aspects of life and its impact on the culture of the community and on individuals and public opinion about the behavior of the various issues. The media incitement to violence and hatred of the most prominent media phenomena that increased the danger and expanded not at the local level, but also in the world. So we found it is important to study this problem from the standpoint of academic and professional. And according to the progress of this research is trying to answer a number of questions including:
A. What are the Iraqi Satellite TV channels most watched and follow

The research aims to statement the main obstacles that prevent the application of total quality management (TQM) in a number of Iraqi service organizations, and by one organization in each of the sectors (health, finance, education, higher education, tourism), which are, (Al-Yarmouk Teaching Hospital, Rafidain Bank/ Branch of Hay Al-Arabi Al-Jadid, Al-Karkh/1 Directorate of Education, College of administration and Economics/ Baghdad University, International Palestine Hotel). The research also, tries to classify the priority of the obstacles depending on the type of service organization surveyed. And diagnoses the extent to which or the difference of the research sample members views on the order of obstacles of TQM, and also proposes a

The research aims to know the impact of the innovative matrix strategy and the problem tree strategy in teaching mathematics to intermediate grade female students on mathematical proficiency. To achieve the research objectives, an experimental approach and a quasi-experimental design were used for two equivalent experimental groups. The first is studied according to the innovative matrix strategy, the second group is studied according to the problem tree strategy. The research sample consisted of (32) female students of the first intermediate grade, who were intentionally chosen after ensuring their equivalence, taking into several factors, most notably (chronological age, previous achievement, and intelligence test). The research tools con

The research deals with the collection of Allamah Ali al-Nuri’s guidance on readings, which he included in his book (Ghaith al-Naf’ fi al-Qira’at al-Sabe) and singled out it in a separate study, commenting on what needs to be commented and a statement of his guidance, and it consists of an introduction, and three chapters, the first: for the translation of Allamah Sfaxi, and the second: To define the science of guidance, its origins and authorship, and the third: to mention the readings that Al-Safaqi drew from Surat Al-An’am to the end of Surat Hud, followed by the conclusion of the research, then the index of sources and references, and I followed the inductive-analytical method in the research.

Among his most important

This article aims to investigate how war contributes to the pollution of water bodies with harmful substances including heavy metals and toxic substances. The paper explains how these pollutants, carelessly dumped by military operations, have severely damaged the water quality of rivers and lakes all across Iraq. Based on the Jassim River as case study, the paper shows a close relationship between military operations and pollution. Shown is the effects of this pollution on local ecosystems like fish and wildlife, and human population, dependent on the river for drinking, irrigation, and other basic needs. The article reveals the problem of military waste in Iraq, focusing on the absence of satisfactory waste disposal techniques and

يحتل موضوع الاستهلاك اهمية كبيرة في الدراسات الاقتصادية في حالتي السلم والحرب وذلك لارتباط هذا الموضوع بالانسان والمجتمع ولكونه احد مؤشرات مستوى الرفاهية الاقتصادية والاجتماعية وتزداد اهمية ضبط حركة هذا المتغير السلوكي والكمي في زمن الحرب اكثر مما هو عليه في حالة السلم، في هذا البحث تم استخدام بيانات احصائية عن الانفاق الاستهلاكي الخاص ونصيب الفرد من الدخل القومي اضافة الى الرقم القياسي لاسعار المس

The marketing of banking service is considered to be one of the impotent fields which showed a universal inebriates . He research showed the comparison between the application of marketing in ideas and application for loot government and private Iraqi bank. The research comets of four parts; Mythology / the concept and the importance of Banking Marketing / Research applichlion/ Conelnion and  recommendation.